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.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
Man328 Cost Accounting
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
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 Examination
9th Week
Distribution of Dividends
10th Week
Issuing of Bonds
11th Week
Liquidation
12th Week
Liquidation
13th Week
Consolidation
14th Week
Holdings
RECOMENDED 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
Lecture,Discussion
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 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
Total Workload / 30
5,26
ECTS Credits of the Course
5
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
