TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU237 |
| Name | Corporate Accounting |
| Term | 2022-2023 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 | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Güz)
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (Güz) (B 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 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Company Concept, Company Types in Our Country | Reading resources on the subject | |
| 2 | Description, Features and Incorporation Procedures of the Collective Company | Reading resources on the subject | |
| 3 | Accounting for Opening Transactions in Collective Companies | Reading resources on the subject | |
| 4 | Capital Changes, Distribution of Operating Results and Liquidation Procedures in the Collective Company. | Reading resources on the subject | |
| 5 | Ordinary Commandite Company Definition, Features and Incorporation Procedures, Accounting for Opening Transactions | Reading resources on the subject | |
| 6 | Capital Changes, Distribution of Operating Results and Liquidation Procedures in the Ordinary Commandite Company. | Reading resources on the subject | |
| 7 | Limited Liability Company Definition, Features and Incorporation Transactions, Opening Transactions Accounting | Reading resources on the subject | |
| 8 | Mid-Term Exam | preparing exam questions | |
| 9 | Joint stock company and its properties. | Reading resources on the subject | |
| 10 | Establishment Transactions and Accounting Records of Joint Stock Companies | Reading resources on the subject | |
| 11 | Books kept in the Joint Stock Company, Management Related Bodies | Reading resources on the subject | |
| 12 | Articles of Association and Capital Changes in a Joint Stock Company, Types of Joint Stock Companies, Issuance of Securities | Reading resources on the subject | |
| 13 | Profit Distribution Transactions in Joint Stock Company. | Reading resources on the subject | |
| 14 | Profit distribution records in joint stock companies. | Reading resources on the subject | |
| 15 | Liquidation in joint stock companies. | Reading resources on the subject | |
| 16 | Term Exams | preparing exam questions | |
| 17 | Term Exams | preparing 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 |
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 | ||