| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SHU202.4B | Management Strategies in Aviation Enterprises | Elective | 2 | 4 | 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) |
| ÖĞRETİM GÖREVLİSİ İBRAHİM KÖKSAL |
| Learning Outcomes |
| 1 | Define corporations accounting. | | 2 | Explain relationships between corporations accounting and financial accounting. | | 3 | Perform the accounting transactions relating corporations. | | 4 | Resolve the accounting applications concern the corporations into kinds. | | 5 | Design an evaluation about accounting applications of coorporations. |
|
| 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 | Definitions, Purposes and Classification of Companies | | | | 2 | Establishment Procedures and Accounting of Ordinary Companies | | | | 3 | Establishment procedures and accounting of collective companies | | | | 4 | Capital Increase and Capital Reduction in Collective Companies | | | | 5 | Profit & Loss Distribution and Liquidation Transactions in Collective Companies | | | | 6 | Incorporation Procedures in Limited Companies, Dividend Distribution and Liquidation Procedures | | | | 7 | Establishment Procedures and Accounting of Limited Liability Companies | | | | 8 | Midterm | | | | 9 | Profit & Loss Distribution and Liquidation Transactions in Limited Companies
| | | | 10 | Establishment Procedures and Accounting of Joint Stock Companies | | | | 11 | Capital Increase and Capital Increase in Joint Stock Companies | | | | 12 | Accounting Records Regarding Issuance of Bonds and Shares in Joint Stock Companies
| | | | 13 | Profit Distribution and Liquidation Procedures in Joint Stock Companies | | | | 14 | Holdings, Cooperatives, Factoring Companies | | | | 15 | An overview | | | | 16 | Final exam | | |
|
| Recommended or Required Reading |
| [1] ATAMAN Ümit, Company account, Türkmen book house İSTANBUL 1996
[2] ÇABUK Adem, Corporate Accountancy, BURSA 1994
[3] LALIK Ömer, Companies accountancy, ANKARA 1985
4] KIRLIOGLU Hilmi, Corporate Accountancy, SAKARYA 2004
[5] SAĞLAM Necdet ve ŞENGEL Salim, Corporate Accountancy |
| 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 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Problem Solving | 14 | 1 | 14 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 1 | 1 |
| Individual Study for Final Examination | 1 | 1 | 1 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 4 | 5 | 2 | 3 | 5 | 4 | 5 | 2 | 3 | | LO2 | 5 | 4 | 2 | 5 | 3 | 2 | 5 | 4 | 5 | 2 | | LO3 | 3 | 5 | 4 | 2 | 3 | 2 | 5 | 4 | 1 | 2 | | LO4 | 5 | 4 | 1 | 2 | 3 | 5 | 4 | 1 | 3 | 5 | | LO5 | 4 | 1 | 2 | 5 | 5 | 4 | 4 | 1 | 1 | 2 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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