Bayburt University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İŞL207B	Company Accounting	Compulsory	2	3	5

Level of Course Unit

First Cycle

Objectives of the Course

Basic information about all companies where our students will be mostly employed in the future; ordinary companies, limited partnerships and limited partnerships, joint stock companies, limited liability companies and limited partnership companies; establishment transactions and records, capital change transactions and records, profit / loss distribution transactions and records, liquidation transactions and records.

Name of Lecturer(s)

Doç. Dr. ALİRIZA AĞ

Learning Outcomes

1	Define corporations accounting.
2	Explain relationships between corporations accounting and financial accounting.
3	It can perform the accounting records of the establishment, profit and loss distribution and liquidation transactions of the companies.
4	Resolve the accounting applications concern the corporations into kinds.
5	Design an evaluation about accounting applications of coorporations.

Mode of Delivery

Second Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

In this course, basic concepts, information about ordinary companies, establishment of collective companies, capital change and accounting records, profit / loss distribution, liquidation transactions, establishment of ordinary limited companies, profit / loss distribution, liquidation transactions, establishment of joint stock companies, profit / loss distribution, liquidation transactions, establishment of limited partnership companies whose capital is divided into shares, profit/loss distribution, liquidation transactions, establishment of holdings, profit/loss distribution, liquidation transactions, establishment of cooperatives, distribution of income-expenditure difference, liquidation procedures, accounting records will be handled with sample applications.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Basic concepts, business enterprise and corporation concepts, different kinds of corporations, properties of partnership companies and stock corporations
2	Properties of unlimited companies, incorporation procedure and entries. Properties of limited partnerships, incorporation procedure and entries.
3	Properties of stock joint companies, incorporation procedure and entries. Properties of limited companies, incorporation procedure and entries. Properties of limited partnership association, incorporation procedure and entries.
4	Alteration of capital in partnership companies. Reasons of capital increase and decrease, processes, procedure and entries in unlimited companies. Reasons of capital increase and decrease, processes, procedure and entries in limited partnerships.
5	Alteration of capital in stock corporations. Reasons of capital increase and decrease, processes, procedure and entries in stock joint companies. Reasons of capital increase and decrease, processes, procedure and entries in limited companies. Reasons of capital increase and decrease, processes, procedure and entries in limited partnership association.
6	Profit and loss sharing in partnership companies. Profit and loss sharing, processes, procedure and entries in unlimited companies. Profit and loss sharing, processes, procedure and entries in limited partnerships.
7	Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for company of public ownership.
8	Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for limited companies.
9	Liquidation in partnership companies. Reasons of liguidation, liquidation procedures and liquidation entries in unlimited companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited partnerships.
10	Liquidation in stock corporations. Reasons of liguidation, liquidation procedures and liquidation entries in stock joint companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited partnership association.
11	Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies.
12	Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies.
13	Co-ops, incorporations, alteration of capital, profit and loss sharing and liquidation process of co-ops.
14	General assessment of companies