TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV281 |
| Name | Business Accounting |
| Term | 2021-2022 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. Dr. Ahmet Turan ÖZHUY
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To teach companies accounting
Course Content
Basic Concepts of Corporate Accounting, Company Organizations, Capital Exchange, Company Mergers, Company Liquidation, Distribution of earnings and losses
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn basic concepts of corporate accounting |
| LO02 | To learn the properties of ordinary companies, To make accounting records of ordinary companies |
| LO03 | To learn the characteristics of collective companie, To make accounting records of collective companies |
| LO04 | To learn the properties of limited partnerships, To make accounting records in limited partnerships |
| LO05 | To learn general characteristics of limited companies, To make accounting records of limited companies |
| LO06 | To learn properties of joint stock companies, To make accounting records of joint stock companies |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Basic concepts of corporate accounting, Proporties of ordinary companies | Reading course books and lesture notes | |
| 3 | accounting records of ordinary companies | Reading course books and lesture notes | |
| 4 | general characteristics of collective companies | Reading course books and lesture notes | |
| 5 | establishment records of collective companies | Reading course books and lesture notes | |
| 6 | Register of capital changes in collective companies | Reading course books and lesture notes | |
| 7 | Liquidation records in collective companies | Reading course books and lesture notes | |
| 8 | Mid-Term Exam | Prepare for the exam | |
| 9 | Liquidation records at collective companies | Reading course books and lesture notes | |
| 10 | Properties of limited partnerships | Reading course books and lesture notes | |
| 11 | Specialized records in limited partnerships | Reading course books and lesture notes | |
| 12 | General characteristics of joint stock companies | Reading course books and lesture notes | |
| 13 | acccounting records of join stock companies | Reading course books and lesture notes | |
| 14 | Profit-loss distribution in join stock companies | Reading course books and lesture notes | |
| 15 | General characteristics of limited liability companies | Reading course books and lesture notes | |
| 16 | Term Exams | Prepare for the exam | |
| 17 | Term Exams | Prepare for the exam |
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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 87 | ||
| Total Workload / 25 (h) | 3,48 | ||
| ECTS | 3 ECTS | ||