BAC334 Company Accounting

4 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit

Information

Code BAC334
Name Company Accounting
Term 2022-2023 Academic Year
Semester 6. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 4 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
Course Instructor
1


Course Goal / Objective

It is aimed to teach students the accounting processes of various situations of companies with examples.

Course Content

It includes the Basic Concepts of Corporate Accounting, Company Establishments, Capital Changes, Mergers, Company Liquidation, Profit-Loss Distribution.

Course Precondition

No prerequisites for the course

Resources

Corporate Accounting, Yunus Kishalı, 2019, Istanbul, Beta Publishing.

Notes

Corporate Accounting, Ed. Necdet Sağlam, 2019, Eskişehir, Anadolu University publications.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 To learn basic concepts of corporate accounting
LO02 To learn the properties of ordinary companies, To make accounting records of ordinary companies
LO03 To learn the characteristics of collective companie, To make accounting records of collective companies
LO04 To learn the properties of limited partnerships, To make accounting records in limited partnerships
LO05 To learn general characteristics of limited companies, To make accounting records of limited companies
LO06 Profit and Loss Distribution and Accounting in Limited Companies
LO07 To learn properties of joint stock companies, To make accounting records of joint stock companies
LO08 Establishment of Cooperatives, Profit and Loss Distribution and Accounting in Cooperatives


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explain all the basic functions of the business conceptually.
PLO02 Bilgi - Kuramsal, Olgusal Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts.
PLO03 Bilgi - Kuramsal, Olgusal Define the basic information about the law discipline related to the field of business administration.
PLO04 Beceriler - Bilişsel, Uygulamalı Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods.
PLO05 Beceriler - Bilişsel, Uygulamalı Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives.
PLO06 Beceriler - Bilişsel, Uygulamalı Determine appropriate methods to solve business problems.
PLO07 Beceriler - Bilişsel, Uygulamalı Research in the field of business and reports the results of the research for use in managerial decision-making processes.
PLO08 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Effectively work as a team and takes the necessary responsibility within the team.
PLO09 Yetkinlikler - Öğrenme Yetkinliği As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning.
PLO10 Yetkinlikler - Öğrenme Yetkinliği Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. 2
PLO11 Yetkinlikler - Öğrenme Yetkinliği Use basic numerical and statistical analysis programs of business management.
PLO12 Yetkinlikler - İletişim ve Sosyal Yetkinlik Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses.
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use/report/interpret Business Information Systems and sub-modules required by business management.
PLO14 Yetkinlikler - İletişim ve Sosyal Yetkinlik Use Turkish and at least one foreign language in accordance with the requirements in academic and business life.
PLO15 Yetkinlikler - Alana Özgü Yetkinlik Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. 3
PLO16 Yetkinlikler - Alana Özgü Yetkinlik Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning


Week Plan

Week Topic Preparation Methods
1 Course introduction, corporate accounting, types of companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
2 Basic concepts of corporate accounting, Proporties of ordinary companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
3 Accounting records of ordinary companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
4 General characteristics of collective companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
5 Establishment records of collective companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
6 Register of capital changes in collective companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama
7 Liquidation records in collective companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
8 Mid-Term Exam To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav
9 Continuation of liquidation records in collective companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
10 Properties of limited partnerships To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
11 Specialized records in limited partnerships To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
12 General characteristics of limited liability companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
13 General characteristics of joint stock companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım
14 Acccounting records of join stock companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
15 Profit-loss distribution in join stock companies To make for course preparation from course materials Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama
16 Term Exams To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams To make for exam preparation from course materials Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 3 42
Out of Class Study (Preliminary Work, Practice) 14 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 7 7
Final Exam 1 18 18
Total Workload (Hour) 109
Total Workload / 25 (h) 4,36
ECTS 4 ECTS

Update Time: 17.11.2022 10:26