| Health Administration | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| Course Code: | ISL203 | ||||
| Course Name: | Financial Accounting | ||||
| Semester: | Fall | ||||
| Course Credits: |
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| Language of instruction: | Turkish | ||||
| Course Condition: | |||||
| Does the Course Require Work Experience?: | No | ||||
| Type of course: | Compulsory Courses | ||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||
| Course Coordinator: | Öğr. Gör. SEZİN AÇIK TAŞAR | ||||
| Course Lecturer(s): | Sezin Açık Taşar | ||||
| Course Assistants: |
| Course Objectives: | • The aim of this course is to enable students to understand the financial aspects of business activities. • The course aims to provide a critical analysis perspective with financial data, interpret accounting data and simplify the decision-making process for businesses. |
| Course Content: | • The course covers the accounting principles used in the preparation of financial statements for businesses of all sizes. • The financial accounting course also emphasizes the logic of basic accounting concepts. • In the course, according to the Uniform Chart of Accounts: Balance Sheet Accounts, Income Statement Accounts, Expense and Cost Accounting, Trial Balance, Income Statement and Balance Sheet are covered. |
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The students who have succeeded in this course;
1) Explains the financial aspects of a business. 2) Learns to record, classify and summarize financial information 3) Explain the importance of financial accounting data in a company. 4) Understands the process of recording from general journal to balance sheet or income statement. |
| Week | Subject | Related Preparation |
| 1) | Introduction to Accounting Information and Basic Concepts | |
| 2) | Accounting and Operation of Accounts - T-Accounts, Accounting Equation, Basic Financial Statements | |
| 3) | Operation of accounts, journal entries, preparation of balance sheet and income statement | |
| 4) | Accounting for Current Assets | |
| 5) | Accounting for receivables, valuation of receivables | |
| 6) | Provision for doubtful receivables, Rediscount Provision | |
| 7) | Accounting for stocks | |
| 8) | midterm | |
| 9) | Accounting for Fixed Assets (tangible assets) | |
| 10) | Accounting for Fixed Assets (intangible assets) | |
| 11) | Accounting for financial debts | |
| 12) | Accounting for accounts payable (Short term) | |
| 13) | Accounting for accounts payable (Long term) | |
| 14) | repeating the course |
| Course Notes / Textbooks: | Sevilengül, O. (2020). Finansal Muhasebe. Ankara: Gazi Yayınevi. |
| References: | Ders Notları (Lecturer’s handouts) |
| Course Learning Outcomes | 1 |
2 |
3 |
4 |
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| Program Outcomes | ||||||||||||||
| 1) They will have the theoretical and practical knowledge to comprehend, evaluate and direct the operation of the health systems and its subsystems. | 2 | 2 | 2 | 2 | ||||||||||
| 2) They will have the knowledge of factors about society-individual health and its development. | 2 | 3 | 2 | 3 | ||||||||||
| 3) They will apply the theoretical and practical knowledge of health management in related institutions and organizations. | 3 | 2 | 2 | 2 | ||||||||||
| 4) They will analyze, evaluate the developments in health management by using scientfic methods and techniques and develop solutions. | 2 | 3 | 2 | 2 | ||||||||||
| 5) They will follow the developments in the field by using a foreign language at least at the level of European Language Portfolio B1. | 3 | 2 | 2 | 3 | ||||||||||
| 6) They will use health terminology and grammar according to the rules in spoken and written communication. | 3 | 2 | 3 | 2 | ||||||||||
| 7) They will share their thoughts about health management and solution proposals with internal and external parties written and orally. | 2 | 2 | 3 | 2 | ||||||||||
| 8) They will use information and communication technologies with computer software at least at the level of European Computer Driving License required by the field. | 2 | 2 | 2 | 3 | ||||||||||
| 9) They will constantly develop professional knowledge and skill; know ways to access information and apply them. | 2 | 3 | 2 | 2 | ||||||||||
| 10) They will show mangement philosophy and management functions in health management applications. | 2 | 2 | 2 | 2 | ||||||||||
| 11) They will behave sensitve to health problems in the country and around the world with sociak responsibility and sustainability and they will evaluate solution suggestions to maximize social benefits. | 3 | 2 | 3 | 2 | ||||||||||
| 12) They will act in accordance with legal regulations in the field of health management and with social, scientific and professional ethical principles. | 3 | 3 | 2 | 3 | ||||||||||
| 13) They will show leadership characteristics in health management applications. | 2 | 2 | 3 | 1 | ||||||||||
| 14) They will take responsibility individually and as a team member in health management applications. | 3 | 2 | 2 | 2 | ||||||||||
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | They will have the theoretical and practical knowledge to comprehend, evaluate and direct the operation of the health systems and its subsystems. | 3 |
| 2) | They will have the knowledge of factors about society-individual health and its development. | 3 |
| 3) | They will apply the theoretical and practical knowledge of health management in related institutions and organizations. | 3 |
| 4) | They will analyze, evaluate the developments in health management by using scientfic methods and techniques and develop solutions. | 3 |
| 5) | They will follow the developments in the field by using a foreign language at least at the level of European Language Portfolio B1. | 3 |
| 6) | They will use health terminology and grammar according to the rules in spoken and written communication. | 3 |
| 7) | They will share their thoughts about health management and solution proposals with internal and external parties written and orally. | 3 |
| 8) | They will use information and communication technologies with computer software at least at the level of European Computer Driving License required by the field. | 3 |
| 9) | They will constantly develop professional knowledge and skill; know ways to access information and apply them. | 3 |
| 10) | They will show mangement philosophy and management functions in health management applications. | 3 |
| 11) | They will behave sensitve to health problems in the country and around the world with sociak responsibility and sustainability and they will evaluate solution suggestions to maximize social benefits. | 3 |
| 12) | They will act in accordance with legal regulations in the field of health management and with social, scientific and professional ethical principles. | 3 |
| 13) | They will show leadership characteristics in health management applications. | 3 |
| 14) | They will take responsibility individually and as a team member in health management applications. | 3 |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 1 | % 5 |
| Quizzes | 1 | % 15 |
| Midterms | 1 | % 30 |
| Final | 1 | % 50 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Study Hours Out of Class | 14 | 42 |
| Quizzes | 3 | 9 |
| Midterms | 1 | 10 |
| Final | 1 | 20 |
| Total Workload | 123 | |