Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF HEALTHCARE SERVICES / SK 104 - SAĞLIK KURUMLARI İŞLEMECİLİĞİ

Code: SK 104 Course Title: GENERAL ACCOUNTING 2 Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 1 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department SAĞLIK KURUMLARI İŞLEMECİLİĞİ
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer GÜLÇİN ÇALIŞKAN (gulcincaliskan@nevsehir.edu.tr)
Name of Lecturer(s) GÜLÇİN ÇALIŞKAN,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The objective of this course is to provide the students about basic accounting concepts and principles. This course will give a guideline the students who will learn financial accounting 2 in spring semester.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 can explain the functioning of resource accounts PO-13 Acts in accordance with Organization/Institution, business and social ethical values.
 		Examination
LO-2 Can explain the functioning of income-expense accounts PO-13 Acts in accordance with Organization/Institution, business and social ethical values.
 		Examination
LO-3 Can explain year-end account transactions. PO-13 Acts in accordance with Organization/Institution, business and social ethical values.
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Description and development of accounting. Basic accounting concepts and principles. The concept of balance sheet and basic accounting equation. The income statement. The concept of account and the effects of transactions on the accounts. Accounting plan, books and documents. Double-entry bookkeeping. An overview of accounting process. The ways of record on merchandise inventory account: Perpetual and periodic inventory methods. Accounts of value added tax.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Explanation of Syllabus, Short term foreign funds Expression / Question-Answer
2 Short term foreign funds Problem Solving Method
3 Long term foreign funds Expression / Question-Answer
4 Long term foreign funds Problem Solving Method
5 Equities Expression / Question-Answer
6 Equities Problem Solving Method
7 Income and Expenses Account Expression / Question-Answer
8 mid-term exam
9 Income and Expenses Account Problem Solving Method
10 Income and Expenses Account Problem Solving Method
11 Period-end closing procedures Expression / Question-Answer
12 Period-end closing procedures Problem Solving Method
13 Income table Expression / Question-Answer
14 Case Study Analysis Problem Solving Method
15 Case Study Analysis, General Review and Evaluation of the Course Problem Solving Method, Discussion
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Genel Muhasebe-Anadolu Üniversitesi 2018, Eskişehir, Açıköğretim Yayınları
2 Genel Muhasebe-Prof.Dr. Orhan Sevilengül-Gazi Kitabevi-2011
Required Course instruments and materials
Calculator, textbooks and assist books.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 2 10 20
       b) Search in internet/Library 1 14 14
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 2 7 14
mid-term exam 1 1 1
Own study for final exam 2 14 28
final exam 1 1 1
0
0
Total work load; 120