At the end of this course, the students; 1) Applies of generally accepted accounting standards on financial report preparing. 2) Understands and develops accounting cycle and financial table 3) Compares and contrasts accounts of companies which deals with both production and commodity trade. 4) nows how to evaluate financial and investment transactions and calculates effects of these transactions on short and long term assets. 5) Plans management source with applying general and cost accounting. 6)
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
The concept of corporation, types of corporation, foundation and management of corporations, their liquidation, inspection of common subjects like tax situations, foundation transactions according to corporate types, equity changes, changes of partners (shareholders), having debt at capital market, dividend payments, liquidation procedure; procedures of mergers, transfer and change in type of corporate.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Transaction of collective companies
2nd Week
Transaction of commandite companies
3rd Week
Closure transactions of private companies
4th Week
Establishing capital company, recording opening transactions
5th Week
Recording capital changes
6th Week
Recording profit/loss distibution
7th Week
Recording capital company closure transactions
8th Week
MIDTERM
9th Week
Joint-Stock Companies: Establishment transactions, capital increase, capital decrease, profit distribution and loss accounting
10th Week
Discharge, Joining
11th Week
Limited Companies: Establishment transactions, capital increase, capital decrease
12th Week
Profit distribution and loss accounting, Discharge, Joining
13th Week
Holding Companies: Establishment way, profit distribution, issue of bill and financing bond, cooperatives: Accounting transactions
14th Week
Repeat
RECOMENDED OR REQUIRED READING
Şirketler Muhasebesi, Eskişehir, Birlik Ofset Sabri Bektöre, Yılmaz Benligiray, Davut Aydın
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 WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
1
1
Preparation for Quiz
Individual or group work
14
3
42
Preparation for Final exam
1
35
35
Course hours
13
3
39
Preparation for Midterm exam
1
20
20
Laboratory (including preparation)
Final exam
1
1
1
Homework
2
3
6
Total Workload
144
Total Workload / 30
4,8
ECTS Credits of the Course
5
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
