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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV261 |
| Name | Corporate Accounting |
| Term | 2024-2025 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
There are no prerequisites for the course.
Resources
Corporate Accounting (Mustafa Savcı, 2023, EKİN PUBLISHING), Corporate Accounting (Yunus Kishalı, 2019, BETA PUBLISHING).
Notes
Corporate Accounting Supported by Practical Examples (Nalan Ece, 2013, EKİN PUBLISHING).
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 | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| 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. | |
| 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. | 4 |
| 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 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
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: Alıştırma ve Uygulama |
| 4 | Capital increase and decrease in ordinary partnership | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 5 | Profit-loss distribution in ordinary partnership | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 6 | Establisment registrations, capital increase and decrease in unlimited company | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 7 | Profit-loss distribution in unlimited company | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Report profit and loss distribution | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 10 | Establisment records and capital exchange in joint stock companies | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 11 | Profit-loss distribution in joint stock companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 12 | Establisment records and capital change in limited companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 13 | Profit-loss distribution in limited companies | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 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 |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | 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 | 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 | ||