TÜRKÇE
ENGLISH
Information
| Code | MV281 |
| Name | Business Accounting |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(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
none
Resources
Business Accounting, AÖF
Notes
Corporate Accounting, Gazi Publishing House, 2003.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn basic concepts of corporate accounting |
| LO02 | To learn the properties 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 |
| LO07 | Accounts for the establishment, capital increase, reduction and profit and loss distribution transactions of cooperatives. |
| LO08 | Explains the liquidation and merger processes of companies |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 5 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 5 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | 4 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 5 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 3 |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | 4 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | 3 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | companies accounting page 1-21 | Öğretim Yöntemleri: Anlatım |
| 2 | Basic concepts of corporate accounting, Proporties of ordinary companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 3 | accounting records of ordinary companies | Reading course books and lesture notes | Öğretim Yöntemleri: Örnek Olay, Problem Çözme |
| 4 | general characteristics of collective companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 5 | establishment records of collective companies | Reading course books and lesture notes | Öğretim Yöntemleri: Örnek Olay, Problem Çözme |
| 6 | Register of capital changes in collective companies | Reading course books and lesture notes | Öğretim Yöntemleri: Örnek Olay, Problem Çözme |
| 7 | Liquidation records in collective companies | Reading course books and lesture notes | Öğretim Yöntemleri: Soru-Cevap, Örnek Olay |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Applications of liquidation records in collective companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 10 | Properties of limited partnerships | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 11 | Specialized records in limited partnerships | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 12 | General characteristics of joint stock companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 13 | acccounting records of join stock companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 14 | Profit-loss distribution in join stock companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 15 | General characteristics of limited liability companies | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||