Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Assistant Prof. Dr. Dilay GÜVENÇ
Lecturer Kemal ALTUNEL
Lecturer Hüseyin SOYDAŞ

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) At the end of the lessons, students should understand the following: 1. The bookkeeping entry of the transactions of establishment of company, capital alteration, 2. Profit Or Lost Allocation, taxation of profit etc. 3. The termination or merging of company and bookkeeping entry of the transactions

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Learning Outcomes
Learning Outcomes	1	High	No relation	High	No relation	No relation	No relation	High	No relation	No relation	High	No relation	No relation	No relation	Middle	No relation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

Definition of Trade Corparations, Procedures of Formation Collective Accounting Recording of Capital Differentiation and Set-Up, Profit Or Lost Allocation, Close-out Transactions, Comandit Accounting Recording of Capital Differentiation and Set-Up, Profit Or Lost Allocation, Close-out Transactions, Limited Accounting Recording of Capital Differentiation and Set-Up, Profit Or Lost Allocation, Close-out Transactions, Anonymous and Comandit Corparations Accounting Recording of Capital Differentiation and Set-Up, Profit Or Lost Allocation, Close-out Transactions, With Share, Accounting Recording of Capital Differentiation and Set-Up, Profit Or Lost Allocation, Close-out Transactions. Termination and Merging. of Corparations.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	30%
Contribution of Final Examination to Course Grade	70%
Total	100%

Language of Instruction

Turkish

Work Placement(s)