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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY212.1B | Company Accountancy | Elective | 2 | 4 | 5 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | To instruct about all kind of corporation that most students are employed in there at future. | | Name of Lecturer(s) | | Doç. Dr. Ünal Gülhan | | Learning Outcomes | | 1 | Define corporation accounting. | | 2 | Explain relationship among corporation accounting, 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 | | Basic concepts, information about partnership, establishment capital changing and accounting records, profit and loss allocation and purification transactions of collective corporations, establishment, profit and loss allocations, purification transactions of limited partnership, establishment and capital changing process, profit and loss allocations, purifications transactions of limited and incorporated corporations, establishment, allocation and purification transactions of cooperatives and corporation mergers. | | Weekly Detailed Course Contents | |
| 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 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. | | | | 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 | 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 | | | | 8 | Mid-term exam | | | | 9 | 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 | | | | 10 | Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for limited companies. | | | | 11 | Liquidation in partnership companies. Reasons of liquidation, liquidation procedures and liquidation entries in unlimited companies. Reasons of liquidation, liquidation procedures and liquidation entries in limited partnerships. | | | | 12 | Liquidation in stock corporations. Reasons of liguidation, liquidation procedures and liquidation entries in stock joint companies. Reasons of liquidation, liquidation procedures and liquidation entries in limited companies. Reasons of liquidation, liquidation procedures and liquidation entries in limited partnership association. | | | | 13 | Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies. | | | | 14 | Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies. | | | | 15 | Co-ops, incorporations, alteration of capital, profit and loss sharing and liquidation process of co-ops. | | |
| | Recommended or Required Reading | | Türedi, Hasan (2005). Şirketler Muhasebesi, Celepler Matbaacılık, Trabzon.
Kishalı, Yunus (2008). Şirketler Muhasebesi, Beta Basım Yayım Dağıtım, İstanbul.
Ataman, Ümit (2000). Şirketler Muhasebesi, Türkmen Kitabevi, İstanbul. | | 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 | 1 | 1 | | Attending Lectures | 14 | 3 | 42 | | Self Study | 14 | 3 | 42 | | Individual Study for Mid term Examination | 1 | 30 | 30 | | Individual Study for Final Examination | 1 | 30 | 30 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | 1 | 1 | 3 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | | LO2 | 1 | 1 | 3 | 1 | 1 | 1 | 1 | 3 | 1 | 1 | 1 | | LO3 | 1 | 1 | 4 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | | LO4 | 4 | 1 | 3 | 1 | 3 | 1 | 2 | 4 | 1 | 1 | 1 | | LO5 | 1 | 1 | 3 | 1 | 2 | 1 | 1 | 2 | 1 | 1 | 1 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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