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SAY 406 - Introduction to Financial Accounting

Faculty of Health Sciences · Health Management · Undergraduate

ECTS: 5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Arş. Gör. Muhammet Raşit AKSOY

Course Objective

The aim of this course is to teach finance and accounting tables.

Course Content

finance and accounting tables.

Course Learning Outcomes

  1. Will be able to interpret the balance sheet, income statement and equity changes.
  2. 2- Know the users of accounting information,
  3. 3- Will be able to explain the relationship between Generally Accepted Accounting Principles and financial statements. 4- To be able to create accounting cycle, journal entries and regulatory records, .
  4. 5- Will be able to transfer to General Ledger accounts, 6- Close accounts, 7- Understand and apply the basic features of accrual-based and cash-based accounting systems

Core Area Distribution

(34) Business and Administration%100

Teaching Methods

ExpressionQuestion-AnswerExercise and PracticeBrain StormingSelf study

Assessment & Evaluation

HomeworkTesting (Essay / Tests: True-Falls, multiple-choice, short answer, matching)

ECTS / Workload

ActivityQuantityDuration (h)Total Workload
Course Duration (Including Exam Week)16348
Out of Class Study Period168128
Midterm111
Quiz000
Assignment188
Practice000
Final111

Course Schedule

WeekSubjectPreparation
1Accounting information systempreparation from the source book
2Accounting concepts and principlespreparation from the source book
3Basic financial statementspreparation from the source book
4Double-sided registration system, debt-receivable conceptpreparation from the source book
5Accounting cycle: recordspreparation from the source book
6Accounting cycle: recordspreparation from the source book
7Accrual-based and cash-based accountingpreparation from the source book
8MidtermMidterm
9Regulatory recordspreparation from the source book
10Close accountspreparation from the source book
11Accounting for retail companiespreparation from source books
12Accounting of inventories Ipreparation from source books
13Accounting of inventories IIpreparation from source books
14Accounting of cash accountspreparation from source books
15Accounting of cash accountspreparation from source books
16Final ExamFinal Exam