CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    General Accounting in Health Organizations I SAY101 FALL 3+0 C 6
    Learning Outcomes
    1-Learns the basic concepts of accounting.
    2-In health institutions, accounting equality, revenue and costs can determine.
    3-Can complete accounting cycle.
    4-Understands the basic accounting statements held in health institutions and uses them correctly
    5-At a basic level, can record required transactions in the related book
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14342
    Classroom study (Pre-study, practice)14342
    Assignments0000
    Short-Term Exams (exam + preparation) 1012525
    Midterm exams (exam + preparation)4013030
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 5013535
    Other 0000
    Total Workload (hours)   174
    Total Workload (hours) / 30 (s)     5,8 ---- (6)
    ECTS Credit   6
  • Course Content
  • Week Topics Study Metarials
    1 Basic Information, Definition and types of Accounting, The Function of
    2 Accounting and Accounting Profession
    3 The Basic Accounting Equation, Assets, Liability and Equity, Incomes and Expenses
    4 The Concept of Account, Operation Form of Accounts, The Stage of
    5 Registration Process, Environment of Accounting Records, The Balance Sheet
    6 Income Statement Accounts and The Daybook
    7 Income Statement Accounts and The Daybook
    8 Regulation Records and Types of Regulation Records
    9 Uniform Chart of Accounts
    10 Uniform Chart of Accounts
    11 Postclosing Balance Sheet
    12 Introduction to Liquid Assets
    13 Introduction to Marketable Securities
    14 Introduction to Receivable Accounts
    Prerequisites -
    Language of Instruction Turkish
    Responsible Dr. Öğr. Üyesi Ülkühan Bike ESEN
    Instructors -
    Assistants Dr. Öğr. Üyesi Sinan Bulut
    Resources Professor Dr. Orhan Sevilengül. General accounting. Gazi Bookstore. Professor Dr. Contact Mehmet directly Financial Accounting, Gazi Publications.
    Supplementary Book -
    Goals Recording the transactions that are required to be recorded in the accounting units of the Health Institutions within the framework of the accounting rules applicable in our country, preparing and interpreting the financial statements as a result of the records.
    Content Definition of accounting, functions of accounting, basic concepts of accounting, accountancy profession, concept of account, form of account, terms related to accounts, rules of operation of accounts. Accounting books and record form.
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 Have theoretical knowledge of management, law, accounting and finance, and economics. 5
    2 Have knowledge on interpretation of components of the national and international health care systems and health policies. 2
    3 Recognize subdivisions and employees of the health care system and will have knowledge about the duties, authorities and responsibilities of the employees. 4
    4 Have knowledge about social, environmental and behavioral factors related with improving the health of society and the individual. -
    5 Implement the knowledge and skills about healthcare management in areas of management, production, human resources, finance, accounting, marketing, patient and public relations, information and technology systems. 5
    6 Use scientific methods and techniques in critical and creative thinking, decision making and problem solving for problems that arise in the management of health care. 4
    7 Analyze, evaluate and interpret data relevant with the field. 4
    8 Take responsibility as an individual and as a team member in order to solve problems which occur in healthcare management practices. 1
    9 Evaluate healthcare employees` personality, cultural, and behavioral characteristics and direct toward the objectives of the organization. -
    10 Monitor developments in the field and communicate with colleagues by using foreign language. -
    11 Have the competency to use correct grammer in verbal and written communication and terminology used in health care institutions. 3
    12 Use information and communication technologies with computer software at least at the level of the European Computer Driving Licence required by the field. -
    13 Act in accordance with the legal regulations, the social, scientific, professional ethics principles of the field -
    14 Act susceptible in general health problems within in the country or around the world. Assess and review solutions. -
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