Information Package

Program of Healthcare Management (English 30%)

HCM242

ACCOUNTING APPLICATIONS

Course Code
HCM242
Semester
Fourth Term (Spring)
Theory+Practice
3 + 0
ECTS
5
Course TypeCompulsory Course
Course LevelBachelor's Degree
Year of Study2
SemesterFourth Term (Spring)
ECTS5
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Learn the process of the recording a variety of transactions in organizations,
  2. Able to do the integration of financial analysis and decision-making processes.
Mode of DeliveryFace to face
PrerequisitesYes(HCM241)
Recommended Optional Programme ComponentsThere is no recommended optional programme component for this course.
Course DescriptionThis course aims to equipped the students with the necessary skills to integrate their knowledge of accounting with the financial analysis and decision-making processes.
Course Contents
WEEK TOPICS
1st Week Valuing receivables: trading bad debts and allowances
2nd Week Inventory basics and inventory accounting systems
3rd Week Recording transactions: periodic and perpetual inventory systems
4th Week Inventory costing and inventory valuation: income statement and balance sheet effects
5th Week Prepayments and accrued income
6th Week Other current assets, non-current assets: receivables and financial non-current assets
7th Week Accounting for tangible and intangible fixed assets
8th Week Midterm exam I
9th Week Tangible fixed assets, depreciation
10th Week Accounting for current and non-current liabilities: loans
11th Week Accounting for current and non-current liabilities: trade payables and advances received
12th Week Accounting for current and non-current liabilities: provisions for liabilities and charges
13th Week Midterm exam II
14th Week Shareholder's equity
Recommended or Required ReadingProf. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Problem Solving
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 2 50
Practice 1 10
Total(%) 60
Contribution of In-term Studies to Overall Grade(%) 60
Contribution of Final Examination to Overall Grade(%) 40
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 2 2 4
Preparation for Quiz 0 0 0
Individual or group work 14 3 42
Preparation for Final exam 1 20 20
Course hours 14 3 42
Preparation for Midterm exam 2 15 30
Laboratory (including preparation) 0 0 0
Final exam 1 2 2
Homework 0 0 0
Performance Practice 1 5 5
Total Work Load145
Total Work Load / 30 (h)4.83
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2
K1 X X
K2
K3
K4
K5 X X
K6 X X
K7
K8 X X
K9
K10