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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC334 |
| Name | Company Accounting |
| Term | 2021-2022 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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 |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 0 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 0 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 0 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 0 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 0 |
| PLO06 | - | Determine appropriate methods to solve business problems | 0 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 0 |
| PLO08 | - | Use the basic numerical and statistical softwares | 0 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 0 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 0 |
| PLO11 | - | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 0 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 0 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 0 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 0 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 0 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 0 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 0 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 0 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Basic concepts of corporate accounting, Proporties of ordinary companies | To make for course preparation from course materials | |
| 3 | Accounting records of ordinary companies | To make for course preparation from course materials | |
| 4 | General characteristics of collective companies | To make for course preparation from course materials | |
| 5 | Establishment records of collective companies | To make for course preparation from course materials | |
| 6 | Register of capital changes in collective companies | To make for course preparation from course materials | |
| 7 | Liquidation records in collective companies | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Liquidation records at collective companies | To make for course preparation from course materials | |
| 10 | Properties of limited partnerships | To make for course preparation from course materials | |
| 11 | Specialized records in limited partnerships | To make for course preparation from course materials | |
| 12 | General characteristics of limited liability companies | To make for course preparation from course materials | |
| 13 | General characteristics of joint stock companies | To make for course preparation from course materials | |
| 14 | Acccounting records of join stock companies | To make for course preparation from course materials | |
| 15 | Profit-loss distribution in join stock companies | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||