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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SKHY 507ACCOUNTING IN HEALTHCARE INSTITUTIONS3 + 01st Semester7,5

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
Course Objective Learning the basics of accounting and knowing the usage of them in health institutions.
Course Content Definition of accounting and its goals. Establishment of accounting system in hospital enterprises. TMS’s methods of accounting records (7 / A and 7 / B options). Cost accounting, 1. and 2 expenses of distribution methods in hospital enterprise, unit cost calculation methods, use of cost methods, reporting of cost information.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
4People learn about: Definition of accounting and its goals. Establishment of accounting system in hospital enterprises. TMS’s methods of accounting records (7 / A and 7 / B options). Cost accounting, 1. and 2 expenses of distribution methods in hospital enterprise, unit cost calculation methods, use of cost methods, reporting of cost information after taking this lecture.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04
LO 004    
Sub Total    
Contribution0000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14570
Mid-terms12525
Final examination13030
Presentation / Seminar Preparation12828
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2014-2015 Fall1MUHSİN ÇELİK
Details 2013-2014 Fall1MUHSİN ÇELİK


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SKHY 507 ACCOUNTING IN HEALTHCARE INSTITUTIONS 3 + 0 1 Turkish 2014-2015 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
İİBF A0130 %70
Goals Learning the basics of accounting and knowing the usage of them in health institutions.
Content Definition of accounting and its goals. Establishment of accounting system in hospital enterprises. TMS’s methods of accounting records (7 / A and 7 / B options). Cost accounting, 1. and 2 expenses of distribution methods in hospital enterprise, unit cost calculation methods, use of cost methods, reporting of cost information.
Topics
WeeksTopics
1 Introduction to cost accounting and main concepts
2 Classification of expenditures
3 Uniform accounting system, cost accounting, and 7 / A option: monografi
4 Production costs
5 Cost of sales
6 Cost allocation
7 Activity-based cocting
8 Job costing
9 Proses Costing
10 Standard costing
11 Transfer pricing
12 Target costing
13 Contemporary issues
14 Contemporary issues
Materials
Materials are not specified.
Resources
ResourcesResources Language
Nalan Akdogan, Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 2009Türkçe
Kamil Büyükmirza, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2009 Türkçe
Süleyman Yükçü, Yönetim Açısından Maliyet Muhasebesi, Birleşik Matbaacılık, 2005Türkçe
Charles T. Horngren, George Foster and Srikant M. Datar Cost Accounting A Managerial Emphasis, Prentice Hall, 2001English
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes