| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA211.2B2 | Company Accountancy | Elective | 2 | 3 | 3 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| To be able to comprehend company constructions and company types, to understand the subjects such as companies' establishment process, capital changes, profit and loss distribution taxation, mergers, disintegration (liquidation) and type changes |
| Name of Lecturer(s) |
| Dr. Öğretim Üyesi Adalet ZOZİK |
| Learning Outcomes |
| 1 | Can explain the subject of corporate accounting course. | | 2 | Can establish the connection between corporate accounting and general accounting. | | 3 | Can perform specific accounting transactions for company types. | | 4 | It divides companies into types and can make sample applications according to each company type. | | 5 | It can provide a general evaluation of companies' accounting practices. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| To give information about accounting records and establishment procedures according to types by comprehending company types. |
| Weekly Detailed Course Contents |
|
| 1 | General Disclosures About Companies | | | | 2 | Establishment Procedures and Accounting of the Collective Company. | | | | 3 | Accounting for Capital Changes in Collective Companies | | | | 4 | Distribution and Accounting of Profit and Loss in Collective Companies. | | | | 5 | Establishment Procedures and Accounting in Limited Partnership Companies. | | | | 6 | Distribution and Accounting of Profit and Loss in Limited Partnership Companies. | | | | 7 | Liquidation Procedures and Accounting in Limited Partnership Companies.xam | | | | 8 | Midterm Exam. | | | | 9 | Establishment procedures and accounting of joint stock companies | | | | 10 | Accounting for Capital Changes in Joint Stock Companies. | | | | 11 | Accounting for Bond Issuance in Joint Stock Companies. | | | | 12 | Distribution and Accounting of Profit and Loss in Joint Stock Companies. | | | | 13 | Liquidation of Joint Stock Companies. | | | | 14 | Accounting for Establishment Transactions and Capital Changes of Limited Companies. | | | | 15 | Accounting for Liquidation Transactions and Mergers in Limited Companies. | | | | 16 | Final Exam. | | |
|
| Recommended or Required Reading |
| Yunus Kishali. Companies Accounting, Beta Publishing House, Istanbul 2019.
Vasfi Haftaci. Companies Accounting. Kocaeli University, 2007. |
| 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 |
| Problem Solving | 14 | 1 | 14 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 5 | 1 | 5 |
| Individual Study for Final Examination | 10 | 1 | 10 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 3 | 2 | 1 | 4 | 1 | 1 | 1 | | LO2 | 2 | 4 | 3 | 3 | 1 | 3 | 1 | 2 | 1 | | LO3 | 3 | 3 | 2 | 3 | 1 | 3 | 1 | 1 | 1 | | LO4 | 3 | 4 | 2 | 2 | 1 | 4 | 1 | 1 | 1 | | LO5 | 2 | 4 | 2 | 3 | 1 | 3 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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