The course addresses inventory and valuation in accounting based on emphasizing importance of corrections of mistakes in financial statements, real presentation of financial position and ending period accounting transactions with an ability of development of certain accounting sense.
Prerequisite(s)
Basic Principles of Accounting
Corequisite(s)
General Accounting
Special Requisite(s)
-
Instructor(s)
ÖĞR.GÖR.GÖZDE BİRCAN
Course Assistant(s)
-
Schedule
Wednesday,09:00-10:50,CATs Meeting
Office Hour(s)
Wednesday,10:00-10:50, CATs Chat Room.
Teaching Methods and Techniques
-Teoric Information
-Practices
In the spring term of 2020-2021 Academic Year, although that lesson has been planned in a formal learning way in advance, it has been decided to practice digital distant learning (online sessions) method rather than formal learning method because of the COVID-19 for the lesson regarding the recommendations by Council of Higher Education. Theoretical parts of the lesson will be given via system of CATs V3.0 and supported by academic and sectoral webinars. If it is possible, applied courses about the lesson will be given via system of CATs V3.0, digitally too. If it is not, they will be given in a way of hybrid model alternately according to the changes in the pandemic conditions in the last part of fall term of 2020-2021.
Principle Sources
-Prof.Dr. Ümit ATAMAN, "Genel Muhasebe Cilt II (Muhasebede Dönemsonu İşlemleri)", 16.Baskı
-Prof.Dr.Hikmet ULUSAN, "Dönemsonu Muhasebe İşlemleri", 2017
-Doç. Dr. Ahmet GÖKGÖZ," Sağlık İşletmeleri Muhasebesi (Hastane Muhasebesi)", 2018
Other Sources
-1 Nolu Muhasebe Sistemi Uygulama Genel Tebliği
-IFRS and IAS Principles
Course Schedules
Week
Contents
Learning Methods
1. Week
Genel Information about Inventory and Valuation
Oral Presentation
2. Week
Inventory and Inventory Transactions
Oral Presentation
3. Week
Pricing and Pricing Measurements
Oral Presentation
4. Week
Inventory and Valuation of Cash and Cash Equivalents
Oral Presentation, Examples and Practices
5. Week
Inventory and Valuation of Short Term and Long Term Equity Securities
Oral Presentation, Examples and Practices
6. Week
Inventory and Valuation of Trade Receivables and Other Receivables
Oral Presentation, Examples and Practices
7. Week
Mid-Term Exam
8. Week
Inventory and Valuation of Stocks and Perpetual and Periodic Inventory Methods
Oral Presentation, Examples and Practices
9. Week
Stock Pricing Methods
Oral Presentation, Examples and Practices
10. Week
Inventory and Valuation of Financial,Trade and Other Payables
Oral Presentation, Examples and Practices
11. Week
Inventory and Valuation of Equity
Oral Presentation, Examples and Practices
12. Week
Inventory and Valuation of Income and Expense Accounts
Oral Presentation, Examples and Practices
13. Week
Practices
Oral Presentation, Examples and Practices
14. Week
Final Exam Week
15. Week
Final Exam Week
16. Week
Final Exam Week
17. Week
Final Exam Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
Where necessary to communicate effectively in Turkish and other foreign languages effectively orally or in writing to use
PO-2
The acquired theoretical knowledge in practice in individual work and team work skills to transform
PO-3
Health institutions, business ethics and social responsibility have the ability to apply concepts
PO-4
Health institutions have gained the skills of human resources management
PO-5
Knowing the types of communication techniques in health care institutions and to apply these techniques to analyze and type.
PO-6
Health institutions have sufficient knowledge about the organization and management.
PO-7
Human resources in healthcare organizations to efficiently use
PO-8
Health sector, local, national and international social issues comprehension
PO-9
Present understanding of management appropriate to apply total quality management in the health sector
PO-10
Used in health care institutions and methods that can be used to develop IT skills have
PO-11
Know the workings of economic and management in healthcare organizations, assessment
PO-12
Health care facilities planning, organization, coordination, execution and control functions to successfully conduct
PO-13
Global health planning in health systems, health policy, etc. Having knowledge on issues and emphasis on patient safety and health, as well as to comprehend the legal consequences of this practice
PO-14
Management functions in health institutions and organizations have sufficient knowledge
PO-15
Cost management in health care organizations to learn about the process and make relevant records and using the Chart of Accounts to make the accounting records
PO-16
The concept of insurance, social security and health systems, Public Health, private health insurance and reimbursement methods to have information.
Learning Outcomes
LO-1
Explain the relationship between balance sheet and invenntory valuation
LO-2
Define the terms of inventory valuation and pricing
LO-3
Using valuation inventory methods
LO-4
Practicing accounting transactions at the end of the period.
LO-5
Analyze the advantages and disadvantages of each inventory valuation method
