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General Accounting I
Department / Program Health Management
Course Code 14105
Type of Course Required
Level of Course First Cycle
Year of Study 2016-2017
Semester Fall Semester
Number of National Credit 3
Number of ECTS 5
Name of Lecturer

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Learning Outcomes

Learning of accounting system and recording of business operations. Be able to record of business operations in the period.

Courses Contribution to Program Learning Outcomes
    1 2 3 4 5
 1-  To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge X
 2-  To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations. X
 3-  To have knowledge and skills on managing information systems on health management and to be able to effectively us it. X
 4-  To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially. X
 5-  To have knowledge and skills to make quantitative and qualitative analyses in health management and to be able to implement this knowledge. X
 6-  Critical and innovative thinking in problems faced during health management process, having the ability to use scientific methods and technics in decision making and problem solving. X
 7-  Following the changes in the field of health care management and have the ability to provide specific solutions related health care system of the country. X
 8-  Having the ability to conduct effective communication and teamwork X
 9-  Being aware of legal, social and ethical responsibilities, comply with the legal regulations and ethical principles of health management area. X
Made of Delivery Face to Face
Work Placements


Recommended Optional Programme Components NA
Course Content Week Topics
1 Definition and classification of accounting
2 Record method and bookkeeping
3 Definition balance sheet and income table – Term of account and classification of accounts
4 Scope and work of accounts – Turkish accounting system
5 Concept of balance sheet and accounts of balance sheet
6 Balance sheet – work of asset accounts
7 Balance sheet – work of source accounts
8 Income table –characteristics of income table accounts
9 Income table – income accounts work
10 Income table – expense accounts work
11 Distinction of cost and expense accounts
12 Work of cost accounts
13 Work of expense accounts

Relationship of income table and balance sheet accounts

Recommended Readings

ACAR D. – TETİK N., (2011), Genel Muhasebe, Ankara, Detay Yayıncılık.

SEVİLENGÜL O., (1997), Genel Muhasebe, Ankara, 6. Basım, Gazi Büro Kitapevi Ltd. Şti.

AKDOĞAN N. - SEVİLENGÜL O., (1999), Tekdüzen Muhasebe Sistemi Uygulaması, 9. Basım, Ankara

Learning Activities and Teaching Methods

Lecture, Discuss

  Number %
Mid-Term : 1 40
Quiz :
Assignment :
Project :
Assignment :
Laboratory :
Other :
Final Examination : 1 60
Language of Instruction Turkish
Work Placement NA
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 1 14
Assignments 14 5 70
Quizzes 1 4 4
Individual Study for Mid-term Exam(s) 1 10 10
Individual Study for Final Exam 1 10 10
Total Work Load     150
Total Work Load/ 30 (s)     5
ECTS Credit of the Course     5



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