 |
Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY208 | Company Accountancy | Compulsory | 2 | 4 | 4 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | Teaching basic information about companies; ordinary corporations, collective and ordinary limited partnerships, limited partnerships, limited partnerships and limited shares; establishment procedures and records, capital change transactions and records profit / loss distribution transactions and records, liquidation transactions and records. | | Name of Lecturer(s) | | Öğr. Gör. Aydoğan DURSUN | | Learning Outcomes | | 1 | Be able to define company accounts. | | 2 | To be able to explain the relationship between corporate accounting and financial accounting. | | 3 | To be able to make accounting transactions of companies. | | 4 | To be able to solve accounting practices related to these types of companies. | | 5 | To be able to present a general evaluation of accounting practices of companies. |
| | Mode of Delivery | | Normal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Basic concepts, information about ordinary companies, establishment of collective companies capital change and accounting records, profit / loss distribution, liquidation procedures, establishment of ordinary limited companies, profit / loss distribution, liquidation transactions, establishment of joint stock companies, profit / loss distribution, Incorporation of profit and loss distributions, liquidation transactions, establishment of holdings, profit / loss distribution, liquidation transactions, establishment of cooperatives, distribution of income-expenditure difference, liquidation transactions, accounting records. | | Weekly Detailed Course Contents | |
| 1 | Basic concepts, business and company concepts, types of companies, characteristics of private and capital companies. | | | | 2 | The characteristics of the collective companies, the establishment procedures and the establishment records, the properties of the limited partnerships, the establishment procedures and the establishment records. | | | | 3 | Characteristics of joint-stock companies, establishment procedures and establishment records Characteristics of limited companies, establishment procedures and establishment records Characteristics, establishment procedures and establishment records of consecutive limited companies. | | | | 4 | The reasons for capital increase and decrease in collective companies, the ways, the capital increase transactions and records The reasons and ways of capital increase and decrease in ordinary corporations, the ways, the capital increase transactions and records. | | | | 5 | The reasons for capital increase and decrease in collective companies, the ways, the capital increase transactions and records The reasons and ways of capital increase and decrease in ordinary corporations, the ways, the capital increase transactions and records. | | | | 6 | Profit and loss distribution, routes, transactions and records in collective companies Profit and loss distribution, routes, transactions and records in ordinary corporations. | | | | 7 | Calculation of tax base in Halka Kapalı Anonim Şirketi, closing records, necessary transactions, distribution routes and records for profit and loss distribution. | | | | 8 | Calculation of tax base in publicly traded companies, closing records, transactions, distribution channels and records for profit and loss distribution. + MIDTERM EXAM | | | | 9 | Calculation of tax base in limited liability companies, closing records, transactions, distribution routes and records for profit and loss distribution. | | | | 10 | Liquidation reasons, liquidation procedures, liquidation records in collective companies Liquidation reasons, liquidation procedures, liquidation records in ordinary limited companies. | | | | 11 | Liquidation reasons, liquidation procedures, liquidation records in collective companies Liquidation reasons, liquidation procedures, liquidation records in ordinary limited companies. | | | | 12 | Mergers, merger conditions, participation, conversion, full merger, merger transactions, merger records in individual companies. | | | | 13 | Mergers, merger conditions, participation, conversion, full merger, merger transactions, merger records in capital companies. | | | | 14 | Cooperative companies, corporation, capital change, profit and loss distribution, joint internal transactions, non-common transactions, liquidation process. | | | | 15 | Final Exam | | |
| | Recommended or Required Reading | | Hasan Türedi, Şirketler Muhasebesi, Celepler Matbaacılık, Trabzon, 2005.
Yunus Kishalı, Şirketler Muhasebesi, Beta Basım Yayım Dağıtım, İstanbul, 2008. | | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 2 | 2 | | Attending Lectures | 14 | 3 | 42 | | Question-Answer | 14 | 2 | 28 | | Self Study | 14 | 2 | 28 | | Individual Study for Mid term Examination | 1 | 6 | 6 | | Individual Study for Final Examination | 1 | 8 | 8 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 5 | 4 | 5 | 4 | 5 | 4 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | | LO2 | 5 | 5 | 5 | 5 | 3 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 4 | 4 | 4 | | LO3 | 4 | 3 | 3 | 4 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | | LO4 | 5 | 4 | 5 | 5 | 4 | 5 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | | LO5 | 4 | 4 | 4 | 4 | 3 | 4 | 5 | 5 | 4 | 5 | 4 | 3 | 5 | 5 | 4 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |
|
|