MUV255 Corporate Accounting

4 ECTS - 2-0 Duration (T+A)- 3. Semester- 2 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Assessment
Student Workload - ECTS

Information

Unit CEYHAN VOCATIONAL SCHOOL
Code MUV255
Name Corporate Accounting
Term 2018-2019 Academic Year
Semester 3. Semester
Duration (T+A) 2-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 2 National Credit
Teaching Language Türkçe
Level Ön Lisans Dersi
Type Normal
Label C Compulsory
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. DİLEK NESRİN KONAKLI
Course Instructor Öğr. Gör. DİLEK NESRİN KONAKLI (Güz) (A Group) (Ins. in Charge)


Course Goal / Objective

Understanding company concepts and company types. Applying the accounting records of transactions such as company founding, capital chance, profit and loss distribution, their taxation, merging, refinement and type changes.

Course Content

The first module covers these subjects; founding of collective and commandite firms, increasing and decreasing of capital, distribution of profit and loss, liquadition process, ending procedure of private companies. The second module covers founding of stock corporation, change in capital, distribution of profit and loss, liquadition process, ending procedure. The last module Making Cooperative Transactions covers founding of cooperation, rights and responsibilities of the partners, bodies of cooperative and cooperative recording process with ending procedure.

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Make proprietorship company transactions
LO02 Make equity company transactions
LO03 Make cooperatives transactions
LO04 Understand liquidation mergers in companies
LO05 Apply the accounting records of transactions such as company founding, capital chance, profit and loss distribution, their taxation, merging, refinement and type changes


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession.
PLO02 Bilgi - Kuramsal, Olgusal Expresses theoretical knowledge regarding accounting practices. 4
PLO03 Bilgi - Kuramsal, Olgusal Writes knowledge about accounting functions and the importance of accounting in management.
PLO04 Bilgi - Kuramsal, Olgusal Recognize the basic concepts of economy and stock market.
PLO05 Bilgi - Kuramsal, Olgusal Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life.
PLO06 Bilgi - Kuramsal, Olgusal Rearranges the data required to solve accounting problems within businesses. 3
PLO07 Bilgi - Kuramsal, Olgusal Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically.
PLO08 Bilgi - Kuramsal, Olgusal Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. 4
PLO09 Bilgi - Kuramsal, Olgusal Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life.
PLO10 Beceriler - Bilişsel, Uygulamalı Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. 4
PLO11 Beceriler - Bilişsel, Uygulamalı Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. 3
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Prepares calculations in the professional and commercial field. 4
PLO13 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned.
PLO14 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment.
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning.
PLO16 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields.
PLO17 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment.
PLO18 Yetkinlikler - İletişim ve Sosyal Yetkinlik He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team.
PLO19 Yetkinlikler - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting.
PLO20 Yetkinlikler - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness of social responsibility, ethical values ​​and social security rights in matters related to the field of accounting.


Week Plan

Week Topic Preparation Methods
1 Making cooperatives transactions lectures notes
2 Making commandite company transactions lectures notes
3 Making proprietorship company closing transactions lectures notes
4 Founding equity company lectures notes
5 Recording opening transactions lectures notes
6 Recording capital changes lectures notes
7 Recording profit and loss distribution lectures notes
8 Mid-Term Exam lectures notes
9 Making equity company closing transactions lectures notes
10 Founding cooperatives lectures notes
11 Defining the partners rights and responsibilities lectures notes
12 Defining cooperative agencies lectures notes
13 Recording cooperative entries lectures notes
14 Recording cooperative entries lectures notes
15 Recording cooperative entries lectures notes
16 Term Exams lectures notes
17 Term Exams lectures notes


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
Grand Total - 100


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 2 28
Out of Class Study (Preliminary Work, Practice) 14 2 28
Assesment Related Works
Homeworks, Projects, Others 1 0 0
Mid-term Exams (Written, Oral, etc.) 1 8 8
Final Exam 1 24 24
Total Workload (Hour) 88
Total Workload / 25 (h) 3,52
ECTS 4 ECTS

Update Time: 22.04.2025 11:01