This course aims to teach the concept of company, types of companies, procedures for incorporation, capital changes, profit and loss distribution, taxation, mergers and liquidation.
Course Content
This course contains; Concept of company and company types,Accounting transactions for general partnerships,Accounting transactions for commandite partnerships,Closing transactions for partnerships,Incorporation transactions for stock companies,Capital change and profit-loss distribution transactions in stock companies,Capital change and profit-loss distribution transactions in stock companies,Closing transactions for stock companies,Closing transactions for stock companies,Incorporation transactions for limited liability companies,Capital change and profit-loss distribution transactions in limited liability companies,Closing transactions for limited liability companies,Case studies,Case studies.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to explain company and company types.
6, 9
A
2. Will be able to do sole proprietorship transactions.
6, 9
A
3. Will be able to make capital company transactions.
6, 9
A
4. Will be able to make liquidation, division, type change transactions in companies.
6, 9
A
5. Will be able to make profit/loss distribution in companies.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Concept of company and company types
2
Accounting transactions for general partnerships
3
Accounting transactions for commandite partnerships
4
Closing transactions for partnerships
5
Incorporation transactions for stock companies
6
Capital change and profit-loss distribution transactions in stock companies
7
Capital change and profit-loss distribution transactions in stock companies
8
Closing transactions for stock companies
9
Closing transactions for stock companies
10
Incorporation transactions for limited liability companies
11
Capital change and profit-loss distribution transactions in limited liability companies
12
Closing transactions for limited liability companies
13
Case studies
14
Case studies
Resources
Corporate Accounting, Ali Ildır, Seçkin Publishing
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
2
28
Guided Problem Solving
10
2
20
Resolution of Homework Problems and Submission as a Report
10
2
20
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
2
5
10
Midterm Exam
1
20
20
General Exam
1
25
25
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
123
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(123/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
CORPORATE ACCOUNTING
-
Fall Semester
2+0
2
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Elective
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Assistant(s)
Aim
This course aims to teach the concept of company, types of companies, procedures for incorporation, capital changes, profit and loss distribution, taxation, mergers and liquidation.
Course Content
This course contains; Concept of company and company types,Accounting transactions for general partnerships,Accounting transactions for commandite partnerships,Closing transactions for partnerships,Incorporation transactions for stock companies,Capital change and profit-loss distribution transactions in stock companies,Capital change and profit-loss distribution transactions in stock companies,Closing transactions for stock companies,Closing transactions for stock companies,Incorporation transactions for limited liability companies,Capital change and profit-loss distribution transactions in limited liability companies,Closing transactions for limited liability companies,Case studies,Case studies.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to explain company and company types.
6, 9
A
2. Will be able to do sole proprietorship transactions.
6, 9
A
3. Will be able to make capital company transactions.
6, 9
A
4. Will be able to make liquidation, division, type change transactions in companies.
6, 9
A
5. Will be able to make profit/loss distribution in companies.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Concept of company and company types
2
Accounting transactions for general partnerships
3
Accounting transactions for commandite partnerships
4
Closing transactions for partnerships
5
Incorporation transactions for stock companies
6
Capital change and profit-loss distribution transactions in stock companies
7
Capital change and profit-loss distribution transactions in stock companies
8
Closing transactions for stock companies
9
Closing transactions for stock companies
10
Incorporation transactions for limited liability companies
11
Capital change and profit-loss distribution transactions in limited liability companies
12
Closing transactions for limited liability companies
13
Case studies
14
Case studies
Resources
Corporate Accounting, Ali Ildır, Seçkin Publishing
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
