TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU209 |
| Name | Corporate Accounting |
| Term | 2020-2021 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To understand the concept of the company and the types of companies, establishment of companies operations, changes in footing, the distribution of profit and loss, taxation , mergers, the dispersion (purge), issues such as understanding the application of such replacements
Course Content
Types of companies, operations of organization and its accounting, capital increase and decrease accounting, profit and loss distribution, mergers, the dispersion (purge)
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the types of companies. |
| LO02 | Records the foundation of the collective company. |
| LO03 | Knows the operations of the collective company. |
| LO04 | It records the capital increase and decrease of the collective companies. |
| LO05 | Commandite knows the properties of companies. |
| LO06 | Commandite records the capital exchange of companies. |
| LO07 | Knows the properties of limited companies. |
| LO08 | Express what they have learned in writing. |
| LO09 | Knows the properties of Joint Stock Companies. |
| LO10 | Provides for the establishment of Joint Stock Companies. |
| LO11 | Knows the management organs of the Joint-Stock Company. |
| LO12 | Registered capital changes of Joint Stock Companies. |
| LO13 | The Joint Stock company arranges the profit distribution table. |
| LO14 | Organizes the profit distribution table of the Joint Stock Companies. |
| LO15 | Makes accounting records for liquidation of Joint Stock Companies. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 4 |
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 2 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 5 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 3 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 5 |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 2 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 2 |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 4 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 2 |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | 3 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 4 |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | 3 |
| PLO08 | - | Students show that they realize the need of constant learning. | 3 |
| PLO08 | - | Students show that they realize the need of constant learning. | 2 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | 2 |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | 3 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | 2 |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | 2 |
| PLO12 | - | Students have the vocational self-confidence | 3 |
| PLO12 | - | Students have the vocational self-confidence | 3 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 2 |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Company concept, Types of Companies in Turkey | To read sources with related subject | |
| 2 | Description of the Partnership Company, Properties and Processing Enterprise | To read sources with related subject | |
| 3 | Opening Operations Accounting for Partnership Company | To read sources with related subject | |
| 4 | Changes in Collective Capital Company and Liquidation Distribution of Operating Results. | To read sources with related subject | |
| 5 | Ordinary Limited Company Description, Features and Establishment Procedures, Opening Operations Accounting | To read sources with related subject | |
| 6 | Ordinary Capital Limited Partnership Changes in the Distribution of Results of Operations and Liquidation. | To read sources with related subject | |
| 7 | Company Description, Properties and Processing Enterprise, Opening Operations Accounting | To read sources with related subject | |
| 8 | Mid-Term Exam | To read sources with related subject | |
| 9 | Anonymous companies and their properties. | To prapare exam questions | |
| 10 | Establishment of Joint Stock Companies and accounting records | To read sources with related subject | |
| 11 | Book Held in Joint Stock Company, Related Bodies and Management | To read sources with related subject | |
| 12 | Changes in the Articles of Association and Capital Corporation, Inc. Types, Securitisation | To read sources with related subject | |
| 13 | Profit Distribution Operations In The Joint Stock Company. | To read sources with related subject | |
| 14 | Profit distribution records in joint stock companies. | To read sources with related subject | |
| 15 | Liquidation of Joint Stock Companies. | To read sources with related subject | |
| 16 | Term Exams | To prapare exam questions | |
| 17 | Term Exams | To prapare exam questions |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |