TÜRKÇE
ENGLISH
Information
| Code | BAC334 |
| Name | Company Accounting |
| Term | 2023-2024 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 | ||