| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Corporate Accounting | OMP215 | Elective | Associate degree | 2 | Fall | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Ahmet Cemkut BADEM
Associate Prof. Dr. Mehmet Emre ERGİN
Lecturer Ümmühan MUTLU
Lecturer Hüseyin SOYDAŞ
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) Capital transactions and accounting records for companies, individuals and organizations
2) Individuals and companies in the capital of capital changes (reduction of the increment and the merger) transactions and accounting records.
3) Individuals and companies profit and loss calculation of capital, distribution and accounting records.
4) Party transactions and accounting records of the liquidation and Capital Companies
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | Middle | Middle | Low | Low | No relation | Low | Middle | High | Low | No relation | |
| 2 | High | Low | Low | Low | No relation | Low | Middle | High | No relation | No relation | |
| 3 | High | Low | Low | Low | No relation | Low | Low | High | No relation | No relation | |
| 4 | High | Low | Low | Low | No relation | Low | Low | High | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Not Required
Course Contents
This course includes the foundation procedures of partnership, and equity companies, calculations of capital increase and decrease, calculations of interest and its share to stakeholders.
Weekly Schedule
1) Legislation, Corporate Types, characteristics and differences of persons and capital companies.2) Corporate Transactions and Accounting for collective companies.
3) Collective companies capital increase and reduction in the corporate accounting records
4) Calculating and accounting in collective company Abdomen
5) The calculation of the company and its accounting in collective losses
6) Liquidation of the company and its accounting in collective companies
7) Characteristics of limited liability companies, organizations, and reduction of capital raising transactions, profit distribution and accounting operations
8) Midterm examination/Assessment
9) The establishment of joint-stock company operations
10) Sudden and gradual establishment of joint-stock company transactions and accounting records
11) And reduction of capital in joint stock companies to increase transactions and accounting records
12) Corporation in the calculation of the abdomen and not opened to the public distribution and accounting records
13) Publicly Held Corporation in the calculation of profits, distribution and accounting records
14) Corporation in the calculation of damages and accounting records
15) The establishment of a limited company accounting records işlemlerive
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Drill and Practice
4) Group Study
5) Self Study
6) Problem Solving
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)
Not Required