TÜRKÇE
ENGLISH
Information
| Code | MUV255 |
| Name | Corporate Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Understanding company concepts and company types. Applying the accounting records of transactions such as company founding, capital chance, profit and loss distribution, their taxation, merging, refinement and type changes.
Course Content
The first module covers these subjects; founding of collective and commandite firms, increasing and decreasing of capital, distribution of profit and loss, liquadition process, ending procedure of private companies. The second module covers founding of stock corporation, change in capital, distribution of profit and loss, liquadition process, ending procedure. The last module Making Cooperative Transactions covers founding of cooperation, rights and responsibilities of the partners, bodies of cooperative and cooperative recording process with ending procedure.
Course Precondition
Having General Accounting Knowledge
Resources
management accounting kitapları
Notes
Lecture Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the importance of companies. |
| LO02 | Compares company types in terms of their similarities and differences. |
| LO03 | Recognize the differences in sole proprietorships and easily display their records. |
| LO04 | It easily records capital companies. |
| LO05 | It organizes the liquidation, transfer and merger records in companies. |
| LO06 | It makes profit and loss distributions and records of companies. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | 4 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | 3 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Making cooperatives transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 2 | Making commandite company transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 3 | Making proprietorship company closing transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 4 | Founding equity company | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 5 | Recording opening transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri |
| 6 | Recording capital changes | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 7 | Recording profit and loss distribution | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Making equity company closing transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | Founding cooperatives | lectures notes | Öğretim Yöntemleri: Anlatım |
| 11 | Defining the partners rights and responsibilities | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Problem Çözme |
| 12 | Defining cooperative agencies | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 13 | Recording cooperative entries | lectures notes | Öğretim Yöntemleri: Anlatım |
| 14 | Defines the general characteristics of joint stock companies. | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Registering joint stock companies | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 88 | ||
| Total Workload / 25 (h) | 3,52 | ||
| ECTS | 4 ECTS | ||