TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV261 |
| Name | Corporate Accounting |
| Term | 2022-2023 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of the course is to provide students with the ability to perform operations such as establishment of companies, capital changes, profit-loss distribution, liquidation and type changes.
Course Content
Company types, establishment of companies, profit and loss distribution, capital increase, liquidation and merger transactions
Course Precondition
None
Resources
Corporate Accounting-Mustafa Savcı; Corporate Accounting-Yunus Kishalı
Notes
Notes prepared by the course coordinator
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Gain the ability to classify companies. |
| LO02 | Perform incorporation procedures in sole proprietorships. |
| LO03 | Perform capital exchange transactions in sole proprietorships. |
| LO04 | Perform profit-loss distribution transactions in private companies. |
| LO05 | Perform establishment procedures in company with share capital. |
| LO06 | Performs capital exchange transactions in company with share capital. |
| LO07 | Perform profit-loss distribution transactions in company with share capital. |
| LO08 | Realize liquidation procedures in private companies. |
| LO09 | Realize liquidation procedures in company with share capital. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 3 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 3 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 5 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 3 |
| PLO12 | Belirsiz | Understanding the importance of self-renewal consciousness according to changing conditions. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explaining the basic concepts of corporate accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Classification of companies, their purpose and characteristics | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Establishment records in ordinary partnership | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 4 | Capital increase and decrease in ordinary partnership | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 5 | Profit-loss distribution in ordinary partnership | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 6 | Establisment registrations, capital increase and decrease in unlimited company | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 7 | Profit-loss distribution in unlimited company | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Report profit and loss distribution | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Establisment records and capital exchange in joint stock companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 11 | Profit-loss distribution in joint stock companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 12 | Establisment records and capital change in limited companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 13 | Profit-loss distribution in limited companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama, Soru-Cevap |
| 14 | Profit and loss distribution in limited companies. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Cooperatives and holdings | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||