TÜRKÇE
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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV287 |
| Name | Corporate Accounting |
| Term | 2021-2022 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims to realize accounting records regarding the establishment of companies, capital changes, profit and loss distribution, and liquidation processes.
Course Content
This course includes types of companies. The establishment, distribution of profit and loss and liquidation procedures of collective companies. The establishment, the distribution of profit and loss and liquidation procedures of anonymous companies. The establishment, the distribution of profit and loss and liquidation procedures of limited companies. Mergers.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the notations about corporate accounting. |
| LO02 | Classify the companies types. |
| LO03 | Recognize the establishment process of the unincorporated association and realize the accounting records. |
| LO04 | Recognize the process of the open company and realize the accounting records. |
| LO05 | Recognize the process of the commandite company and realize the accounting records. |
| LO06 | Classify companies with share capital and compare their properties. |
| LO07 | Recognize the process of limited companies and realize the accounting records. |
| LO08 | Realize accounting records for profit and loss distribution in limited companies. |
| LO09 | Recognize the process of joint-stock companies and realize the accounting records. |
| LO10 | Realize accounting records for profit and loss distribution in joint-stock companies. |
| LO11 | Recognize the process of cooperatives and realize the accounting records. |
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. | |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO09 | - | Students show that they realize the need of constant learning. | |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO13 | - | Students have the vocational self-confidence. | |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Components of corporate concept, aims of establishing corporates | Reading material related to the topic | |
| 2 | Transact on ordinary partnerships establishing procedures | Reading material related to the topic | |
| 3 | Transact on commandite partnerships establishing procedures | Reading material related to the topic | |
| 4 | Establish capital company | Reading material related to the topic | |
| 5 | Transact entry opening | Reading material related to the topic | |
| 6 | Report capital increasin/loss | Reading material related to the topic | |
| 7 | Report profit and loss distribution | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Transact liquidation procedures. | Reading material related to the topic | |
| 10 | Transact closing in capital company | Reading material related to the topic | |
| 11 | Establish cooperative | Reading material related to the topic | |
| 12 | Describe rights and liabilities of partner's | Reading material related to the topic | |
| 13 | Describe components of cooperative | Reading material related to the topic | |
| 14 | Profit and loss distribution in limited companies. | Reading material related to the topic | |
| 15 | Transact cooperative report | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 |