| 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;
- Prepare financial reports in accordance with generally accepted accounting principles and Turkish Financial Reporting Standards (TFRS).
- Understand the accounting cycle and interpret financial statements.
- Gain knowledge about types of companies, establishment, management, and liquidation processes.
- Evaluate and analyze the effects of financial investments on short-term and long-term assets.
- Learn and apply the processes of capital increase, capital decrease, profit distribution, and loss offsetting in companies.
- Comprehend company mergers, transfers, and conversions and record the necessary accounting entries during these processes.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course delves into the concept of companies, their various types, their establishment, management, liquidation, and tax status. The course covers various topics such as the establishment procedures for different company types, changes in capital, changes in partnerships, borrowing in capital markets, profit distribution, liquidation, and the procedures for mergers, transfers, and changes in company type. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Transactions for collective companies |
|
2nd Week |
Transactions for limited partnership companies |
|
3rd Week |
Closing transactions for sole proprietorships |
|
4th Week |
Establishing a corporation and recording opening transactions |
|
5th Week |
Recording capital changes |
|
6th Week |
Recording profit and loss distribution |
|
7th Week |
Closing transactions for corporations |
|
8th Week |
Midterm exam |
|
9th Week |
Joint-stock companies: establishment procedures, capital increase, capital reduction, profit distribution, and loss offset |
|
10th Week |
Liquidation and merger |
|
11th Week |
Limited companies: establishment procedures, capital increase, capital reduction |
|
12th Week |
Profit distribution and loss offset, liquidation, merger |
|
13th Week |
Holding companies: establishment, profit distribution, issuing bonds and financial notes; cooperatives: accounting procedures |
|
14th Week |
General review |
|
| Recommended or Required Reading | Bektöre, S., Benligiray, Y., & Aydın, D. (2008). Şirketler muhasebesi. Eskişehir: Birlik Ofset. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
2 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
35 |
35 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
2 |
3 |
6 |
| Total Work Load | 147 |
| Total Work Load / 30 (h) | 4.9 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
