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Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV255 |
| Name | Corporate Accounting |
| Term | 2019-2020 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 |
|---|
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 | ||