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| ISL2007 | Corporate Accounting | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Bilal GEREKAN | | Co-Lecturer | ASSOC. PROF. DR. Bilal GEREKAN, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To give basic knowledges about all businesses that most students are employed in there at future; partnership, ordinary partnership (private corporation) and normal limited partnership, incorporated company, limited company, purification transactions of limited partnership; to teach about establishment procedure and records, capital changing procedure and records, profit and loss allocations procedure and records, liquidation transactions and records. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define corporations accounting. | 1,2,3 | 1, | | LO - 2 : | Explain relationships between corporations accounting and financial accounting. | 1,2,3 | 1, | | LO - 3 : | Perform the accounting transactions relating corporations. | 1,2,3 | 1, | | LO - 4 : | Resolve the accounting applications concern the corporations into kinds. | 1,2,3 | 1, | | LO - 5 : | Design an evaluation about accounting applications of coorporations. | 1,2,3 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Basic concepts, information about partnership, establishment capital changing and accounting records, profit and loss allocation and purification transactions of collective corporations, establishment, profit and loss allocations, purification transactions of limited partnership, establishment and capital changing process, profit and loss allocations, purifications transactions of limited and incorporated corporations, establishment, allocation and purification transactions of cooperatives and corporation mergers. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts, business enterprise and corporation concepts, different kinds of corporations, properties of partnership companies and stock corporations | | | Week 2 | Properties of unlimited companies, incorporation procedure and entries. Properties of limited partnerships, incorporation procedure and entries. | | | Week 3 | Properties of stock joint companies, incorporation procedure and entries. Properties of limited companies, incorporation procedure and entries. Properties of limited partnership association, incorporation procedure and entries. | | | Week 4 | Alteration of capital in partnership companies. Reasons of capital increase and decrease, processes, procedure and entries in unlimited companies. Reasons of capital increase and decrease, processes, procedure and entries in limited partnerships. | | | Week 5 | Alteration of capital in stock corporations. Reasons of capital increase and decrease, processes, procedure and entries in stock joint companies. Reasons of capital increase and decrease, processes, procedure and entries in limited companies. Reasons of capital increase and decrease, processes, procedure and entries in limited partnership association.
| | | Week 6 | Profit and loss sharing in partnership companies.
Profit and loss sharing, processes, procedure and entries in unlimited companies. Profit and loss sharing, processes, procedure and entries in limited partnerships.
| | | Week 7 | Profit sharing in stock corporations. Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for non-public companies. | | | Week 8 | Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for company of public ownership. | | | Week 9 | Mid-term exam
| | | Week 10 | Calculating the tax assessment, postclosing entries, required procedures for profit and loss sharing, processes and entries for limited companies. | | | Week 11 | Liquidation in partnership companies. Reasons of liguidation, liquidation procedures and liquidation entries in unlimited companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited partnerships. | | | Week 12 | Liquidation in stock corporations. Reasons of liguidation, liquidation procedures and liquidation entries in stock joint companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited companies. Reasons of liguidation, liquidation procedures and liquidation entries in limited partnership association.
| | | Week 13 | Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies. | | | Week 14 | Merger, merger conditions, absorption merger, changing kind, acquisition, merger procedures and entries of merger in partnership companies. | | | Week 15 | Co-ops, incorporations, alteration of capital, profit and loss sharing and liquidation process of co-ops. | | | Week 16 | End-of-term exam | | | |
| 1 | Türedi, Hasan (2005). Şirketler Muhasebesi, Celepler Matbaacılık, Trabzon.
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| 1 | Kishalı, Yunus (2008). Şirketler Muhasebesi, Beta Basım Yayım Dağıtım, İstanbul.
| | | 2 | Ataman, Ümit (2000). Şirketler Muhasebesi, Türkmen Kitabevi, İstanbul.
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| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2022 | 1 | 50 | | End-of-term exam | 16 | 01/2023 | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 6 | 14 | 84 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 5 | 2 | 10 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 6 | 2 | 12 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 150 |
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