ACCOUNTING FOR CORPORATIONS

MVE168

Course Code: MVE168
Semester: -
Theory+Practice: 3 + 0
ECTS: 4

Course Type

Elective Course

Course Level

Associate Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Know the purpose and the various forms of the companies.
Make the establishment procedures.
Make the distribution of profit and loss.
Make the capital increase and reduction operations.
Make the distribution of dividend.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

SBM101 Accounting I, SBM102 Accounting II

Course Description

The purpose is to teach the establisment procedures of a company, capital increase and decrease operations, profit and loss distribution, liquidation and amalgamation processes.

Course Contents

WEEK	TOPICS
1^st Week	Classification of the commercial corporations
2^nd Week	Comparison of the sole propriatorship and capital stock company
3^rd Week	Establishment of the open company
4^th Week	Capital increase and decrease operations of the open company
5^th Week	Distribution of Profit and Loss
6^th Week	Limited partnership companies
7^th Week	Joint-stock companies
8^th Week	Midterm exam
9^th Week	Capital changes in joint-stock companies
10^th Week	Distribution of profit and loss in in joint-stock companies
11^th Week	Limited liability companies
12^th Week	Liquidation of companies
13^th Week	Amalgamation of companies
14^th Week	Changing the company type
15^th Week	Review

Recommended or Required Reading

- Şirketler Muhasebesi (Çaldağ, Y.)
- Şirketler Muhasebesi (Ildır, A.; Kavak, Ş.)
- Şirketler Muhasebesi (Kishalı, Y.)

Planned Learning Activities and Teaching Methods

Lecture
Practice
Questions/Answers

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	50
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10