TÜRKÇE
ENGLISH
Information
| Code | MUV255 |
| Name | Corporate Accounting |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(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
Having General Accounting Knowledge
Resources
management accounting kitapları
Notes
Lecture 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 |
| LO06 | General information about corporate accounting |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | 4 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | 3 |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 4 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | 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 | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 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 - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Making cooperatives transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 2 | Making commandite company transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 3 | Making proprietorship company closing transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 4 | Founding equity company | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 5 | Recording opening transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri |
| 6 | Recording capital changes | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 7 | Recording profit and loss distribution | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Making equity company closing transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | Founding cooperatives | lectures notes | Öğretim Yöntemleri: Anlatım |
| 11 | Defining the partners rights and responsibilities | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Problem Çözme |
| 12 | Defining cooperative agencies | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 13 | Recording cooperative entries | lectures notes | Öğretim Yöntemleri: Anlatım |
| 14 | Defines the general characteristics of joint stock companies. | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Registering joint stock companies | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||