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Programme Information

Faculty Of Health Scıences
General Information Administration Programme Outcomes Academic Staff Curriculum 1st Year 2nd Year 3rd Year 4th Year Degree Programmes Toros University Information Package Bologna Process Action Plan Toros University

Faculty Of Health Scıences

Course Information

GENERAL ACCOUNTING II
Code Semester Theoretical Practice National Credit ECTS Credit
Hour / Week
SKY218 Spring 3 0 3 4

Prerequisites and co-requisites none
Language of instruction Turkish
Type Required
Level of Course Bachelor's
Lecturer
Mode of Delivery Face to Face
Suggested Subject none
Professional practise ( internship ) None
Objectives of the Course Course objective The aim of this course is to enable students record necessary entries according to Turkish accounting standards, build financial tables and interpret them.
Contents of the Course Inventories, fixed assets, short term liabilities, long term liabilities, equity, revenues and expenses, inventory acounting procedures.

Learning Outcomes of Course

# Learning Outcomes
1 At the end of this course, students will be able to Understand the main concepts about accounting
2 Determine the accounting balance, revenues and expenses.
3 Complete the accounting cycle.
4 Understand the main financial tables and use them correctly
5 Record necessary entries to the related documents.
6 Prepare main financial tables.
7 Interpret financial tables
8 To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge

Course Syllabus

# Subjects Teaching Methods and Technics
1 Inventories Lecture, discussion, presentation
2 Construction and maintanance costs, prepaid expenses and income accruals. Lecture, discussion, presentation
3 Other current assets Lecture, discussion, presentation
4 Fixed assets, trade receivables, other receivables Lecture, discussion, presentation
5 Intangible fixed assets Lecture, discussion, presentation
6 Tangible fixed assets Lecture, discussion, presentation
7 Other fixed assets Lecture, discussion, presentation
8 Mid term exam exam
9 Short term liabilities Lecture, discussion, presentation
10 Long term liabilities Lecture, discussion, presentation
11 Equity Lecture, discussion, presentation
12 Revenue as a concept and its characteristics, functioning of income accounts Lecture, discussion, presentation
13 Gross sales, sales discounts, other revenues and expenses, extraordinary revenues and expenses Lecture, discussion, presentation
14 Functioning of expense accounts, accounts about inventory Lecture, discussion, presentation
15 Review Lecture, discussion, presentation
16 Final Exam exam

Course Syllabus

# Material / Resources Information About Resources Reference / Recommended Resources
1 Genel Muhasebe, Orhan SEVİLENGÜL
2 Genel Muhasebe, Yüksel KOÇ YALKIN
3 Genel Muhasebe, Tugay YÜCEL
4 Genel Muhasebe Problemleri, Ercan BEYAZITLI

Method of Assessment

# Weight Work Type Work Title
1 40% Mid-Term Exam Mid-Term Exam
2 60% Final Exam Final Exam

Relationship between Learning Outcomes of Course and Program Outcomes

# Learning Outcomes Program Outcomes Method of Assessment
1 At the end of this course, students will be able to Understand the main concepts about accounting 9͵10 1͵2
2 Determine the accounting balance, revenues and expenses. 9͵10 1͵2
3 Complete the accounting cycle. 9͵10 1͵2
4 Understand the main financial tables and use them correctly 9͵10 1͵2
5 Record necessary entries to the related documents. 9͵10 1͵2
6 Prepare main financial tables. 9͵10 1͵2
7 Interpret financial tables 9͵10 1͵2
8 To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge 9͵10 1͵2
PS. The numbers, which are shown in the column Method of Assessment, presents the methods shown in the previous table, titled as Method of Assessment.

Work Load Details

# Type of Work Quantity Time (Hour) Work Load
1 Course Duration 14 3 42
2 Course Duration Except Class (Preliminary Study, Enhancement) 14 3 42
3 Presentation and Seminar Preparation 0 0 0
4 Web Research, Library and Archival Work 0 0 0
5 Document/Information Listing 0 0 0
6 Workshop 0 0 0
7 Preparation for Midterm Exam 1 1 1
8 Midterm Exam 1 1 1
9 Quiz 0 0 0
10 Homework 1 1 1
11 Midterm Project 0 0 0
12 Midterm Exercise 0 0 0
13 Final Project 1 1 1
14 Final Exercise 0 0 0
15 Preparation for Final Exam 1 1 1
16 Final Exam 1 1 1
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