TYPE OF COURSE UNIT | Elective Course |
LEVEL OF COURSE UNIT | Bachelor's Degree |
YEAR OF STUDY | - |
SEMESTER | - |
NUMBER OF ECTS CREDITS ALLOCATED | 5 |
NAME OF LECTURER(S) | Associate Professor Soner Gökten
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LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students; 1) Acquire a basic understanding of all aspects of corporate accounting and gain a firm foundation for a corporate accounting cycle. 2) Know the practical need for an establishment o a corporation. 3) Recognize the risks that exist in corporations accounting practices. 4) Describe the underlying concepts of International Financial Reporting Standards. 5) Use computer aided accounting practices and techniques to solve problems. 6) Analyze the historical, philosophical and theoretical underpinnings of various issues related to accounting research and practice. 7) Explain the various frameworks available for resolving accounting issues.
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MODE OF DELIVERY | Face to face |
PRE-REQUISITES OF THE COURSE | Yes(BUS222) |
RECOMMENDED OPTIONAL PROGRAMME COMPONENT | No |
COURSE DEFINITION | 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. |
COURSE CONTENTS | WEEK | TOPICS |
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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 | Partnership, 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 examination | 9th Week | Distribution of dividends | 10th Week | Issuing of onds | 11th Week | Liquidation | 12th Week | Liquidation | 13th Week | Consolidation | 14th Week | Holdings |
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RECOMENDED OR REQUIRED READING | Hoggett, Sweeting, Leo, Company Accounting, John Wiley & Sons, 2011.
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PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Questions/Answers, Discussion, Lecture |
ASSESSMENT METHODS AND CRITERIA | | Quantity | Percentage(%) |
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Mid-term | 1 | 40 | Quiz | 1 | 10 | Total(%) | | 50 | Contribution of In-term Studies to Overall Grade(%) | | 50 | Contribution of Final Examination to Overall Grade(%) | | 50 | Total(%) | | 100 |
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ECTS WORKLOAD |
Activities |
Number |
Hours |
Workload |
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 Workload | | | 158 |
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Total Workload / 30 | | | 5,26 |
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ECTS Credits of the Course | | | 5 |
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LANGUAGE OF INSTRUCTION | English |
WORK PLACEMENT(S) | No |
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