| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Acquire a basic understanding of all aspects of corporate accounting and gain a firm foundation for a corporate accounting cycle.
- Know the practical need for an establishment o a corporation.
- Recognize the risks that exist in corporations accounting practices.
- Describe the underlying concepts of International Financial Reporting Standards.
- Use computer aided accounting practices and techniques to solve problems.
- Analyze the historical, philosophical and theoretical underpinnings of various issues related to accounting research and practice.
- Explain the various frameworks available for resolving accounting issues.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | Man328 Cost Accounting |
|---|
| Course Description | This course aims to develop a knowledge base with respect to characteristics of partnerships and corporations; establishment and liquidation of business entities, admission and withdrawal of partners in proprietorships and partnerships, distribution of profit and liquidation of partnerships. Forming a corporation, distribution of corporate income, ownership rights of a stockholder, stock issue considerations and the recording of these transactions are the fundamental topics emphasized in the course.
Students who miss more than 30% of total class hours receive an F2 grade. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
General information about partnerships and corporations partnership and corporation concepts, types of partnerships and corporations with respect to Turkish Commercial Law, characteristics of partnerships and accounting resources |
|
2nd Week |
Partnerships, Forming a Partnership |
|
3rd Week |
Admission of a Partner,Increasing/Decreasing of Capital |
|
4th Week |
Liquidation |
|
5th Week |
Consolidation |
|
6th Week |
Corporations,Forming Corporations |
|
7th Week |
Distribution of Dividends |
|
8th Week |
Midterm |
|
9th Week |
Distribution of Dividends |
|
10th Week |
Issuing of Bonds |
|
11th Week |
Liquidation |
|
12th Week |
Liquidation |
|
13th Week |
Consolidation |
|
14th Week |
Holdings |
|
| Recommended or Required Reading | Weigandt, Kieso, Kell, Chapter: 14-15.
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, 2003.
Yunus Kishalı, Beta Yayınevi, 2002.
|
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
25 |
| Assignment |
1 |
45 |
| Total(%) |
|
70 |
| Contribution of In-term Studies to Overall Grade(%) |
|
70 |
| Contribution of Final Examination to Overall Grade(%) |
|
30 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 158 |
| Total Work Load / 30 (h) | 5.26 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
