COURSE UNIT TITLE

: ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TSS 2010 ACCOUNTING ELECTIVE 2 0 0 2

Offered By

Medical Documentation and Secretariat

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Medical Documentation and Secretariat

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 Concept of business, business activities involving accounting
2 Funtions and features of accounting
3 Information users of accounting
4 Books used in accounting
5 Basic documentation in accounting: receipts
6 Other documents in accounting
7 Concepts of asset and liability accounts
8 Preparation of balance sheet and basic balance sheet equation
9 Double entry accounting system, debit and credit entries and their functions
10 Daily journal records about basic commercial transactions
11 General introduction of balance sheet accounting
12 General introduction of income statement accounts

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

Lecturing, Question-Answer, 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: 50%
Final exam: 50%

Language of Instruction

Turkish

Course Policies and Rules

Issues related to education, exams and grades are governed by "DEU Regulations and Bylaw 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: seckin.gonen@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
Preparation for midterm exam 2 3 6
Preparation for final exam 1 5 5
Preparations before/after weekly lectures 12 1 12
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.112
LO.2
LO.3
LO.44
LO.545

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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