Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
CORPORATE ACCOUNTING | MVU2133350 | 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) | Lect. Fatih YARAN |
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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | 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 | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | 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 | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
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 | MVU2133350 | 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) | Lect. Fatih YARAN |
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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | 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 | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | 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 | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |