COURSE UNIT TITLE

: ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
SHS 2009 ACCOUNTING ELECTIVE 2 0 0 2

Offered By

Vocational School of Healthcare

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Medical Laboratory Techniques
Oral and Dental Clinical
Anesthesia
Medical Documentation and Secretariat
Medical Imaging Techniques
Audiometry
Nuclear Medicine Techniques
First And Emergency Aid
Radioterapy

Course Objective

The aim of this course is to provide students with basic knowledge and skill of fundamental concepts of accounting and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to explain fundamental accounting concepts.
2   Being able to identify and prepare source documents used in accounting.
3   Being able to identfy books and journals used in accounting.
4   Being able to understand balance sheet equation.
5   Being able to understand accounting process and keep accounting records.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about business and merchant
2 Fundamental concepts of accounting and importance of accounting
3 Source documents used in accounting
4 Source documents used in accounting
5 Source documents used in accounting
6 Source documents used in accounting
7 Concepts of asset, liability and account. Asset accounts and liability accounts
8 Preparation of balance sheet. Balance sheet equation
9 Double entry bookkeeping, concepts of debit and credit
10 Journal entries of basic financial transactions
11 Journal entries of basic financial transactions
12 General ledger entries of basic financial transactions

Recomended or Required Reading

Textbook: Karasioğlu, F. (2007). Sağlık Işletmelerinde Muhasebe Uygulamaları. Çizgi Kitabevi,
Supplementary Book: Yükçü, S. (2006). Finansal Muhasebe. Birleşik Matbaacılık.
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question-Answer
3. Problem solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 ODV PerfÖdev
2 FN Final
3 BSN FinSonuBşrNotu ODV * 0.50 + FN * 0.50
4 BUT Bütünleme Notu
5 BBN Bütünleme Sonu Başarı Notu ODV * 0.50 + BUT * 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Mid-term exams: 40% (1st midterm exam 50%, 2nd midterm exam 50%)
Final exam: 60%

Language of Instruction

Turkish

Course Policies and Rules

Issues related to education, exams and grades are governed by "DEU Regulations and By-law on Associate's and Bachelor's Degree Education and Examination" and "Vocational School of Health Services Education and Examination Principles".

Contact Details for the Lecturer(s)

e-mail: sebnem.yasar@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 1 12
Preparation for midterm exam 2 3 6
Preparation for final exam 1 5 5
Midterm 2 1 2
Final 1 1 1
TOTAL WORKLOAD (hours) 50

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16
LO.1
LO.2
LO.3
LO.4
LO.55

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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