| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Corporate Accounting | ISL204 | Elective | Bachelor's degree | 2 | Spring | 4 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Associate Prof. Dr. Ednan AYVAZ
Associate Prof. Dr. Ferah YILDIZ
Research Assistant Dr. Özgür Ekin SUCU
Learning Outcomes of the Course Unit
1) A definition of corporation,
2) Establishment procedures
3) Kind of corporations,
4) Profit allocation.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | Low | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Companies Accounting
Course Contents
The defination of corporations, establishment procedures and accountancy, the incresing and decreasing of capital, combinations, transfer and profit allocation and other qualified procedures.
Weekly Schedule
1) Classification of companies and subject of accounting of companies2) Establishment and Profit Distribution - Joint Stock Companies
3) Organization and Profit Distribution - Komandit Şirketler
4) Establishment and Profit Distribution - Limited Liability Companies
5) Organization, Capital Exchange and Profit Distribution - Collective Companies
6) Establishment, Capital Exchange and Profit Distribution -Anomim Companies
7) Establishment, Capital Exchange and Profit Distribution -Anomim Companies (continued)
8) Midterm Exam
9) Establishment, Capital Exchange and Profit Distribution -Anomim Companies (continued)
10) Establishment, Exchange of Capital and Profit Distribution -Limited Companies whose capital is divided into shares
11) Preparation of consolidated financial statements with organization and profit distribution operations in holdings
12) Preparation of consolidated financial statements with organization and profit distribution operations in holdings (continued)
13) Liquidation in Companies: The Concept of Liquidation, Liquidation Operations in Private Companies
14) Liquidation Operations in Capital Companies
15) Merger in Companies: Concept of Merger, Types of Merger, Taxation in the Event of Merger
16) Final Exam
Recommended or Required Reading
1- Şirketler Muhasebesi Kitapları
2- Ders Notları
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Brain Storming
5) Case Study
6) Self Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required