TÜRKÇE
ENGLISH
Information
| Code | MVU237 |
| Name | Corporate 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. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (B Group) (Ins. in Charge) |
Course Goal / Objective
To be able to comprehend the concept of the company and the types of companies, to be able to comprehend and apply the subjects such as the establishment of companies, capital changes, profit or loss distribution, taxation, mergers, dissolutions (liquidation), type changes.
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
None.
Resources
Corporate Accounting Vasfi HAFTACI
Notes
Corporate Accounting Sadettin GÜLTEKİN-Mustafa SAVCI
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the types of companies. |
| LO02 | Records the foundation of the collective company. |
| LO03 | Explains the establishment procedures of the collective company. |
| LO04 | It records the capital increase and decrease of the collective companies. |
| LO05 | Explains the characteristics of limited partnership companies. |
| LO06 | Commandite records the capital exchange of companies. |
| LO07 | Explains the characteristics of limited companies. |
| LO08 | Express what they have learned in writing. |
| LO09 | Explains the characteristics of joint stock companies. |
| LO10 | Provides for the establishment of Joint Stock Companies. |
| LO11 | Explains the management bodies 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 | 3 |
| 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 | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 2 | Description, Features and Incorporation Procedures of the Collective Company | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 3 | Accounting for Opening Transactions in Collective Companies | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 4 | Capital Changes, Distribution of Operating Results and Liquidation Procedures in the Collective Company. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Ordinary Commandite Company Definition, Features and Incorporation Procedures, Accounting for Opening Transactions | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Capital Changes, Distribution of Operating Results and Liquidation Procedures in the Ordinary Commandite Company. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 7 | Limited Liability Company Definition, Features and Incorporation Transactions, Opening Transactions Accounting | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Joint stock company and its properties. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 10 | Establishment Transactions and Accounting Records of Joint Stock Companies | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 11 | Books kept in the Joint Stock Company, Management Related Bodies | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 12 | Articles of Association and Capital Changes in a Joint Stock Company, Types of Joint Stock Companies, Issuance of Securities | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 13 | Profit Distribution Transactions in Joint Stock Company. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 14 | Profit distribution records in joint stock companies. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 15 | Liquidation in joint stock companies. | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture notes | 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 | ||