Course Name Code Semester T+U Hours Credit ECTS
Inventory and Corporate Accounting SBF 217 3 3 + 0 3 4
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Course Lecturers Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, Dr.Öğr.Üyesi NERMİN AKYEL,
Course Assistants Research Assistants
Course Category
Course Objective The objective of this course is to to give general information on corporations – establishment, increasing capital, profit/loss allocation, liquidation of corporations.
Course Content Accounting records of specific activities for corporations.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Explains why applications that require accounting year-end inventory , , ,
2 Explains Tax Procedure Law in Turkey of the evaluation scale counts and content. , , , ,
3 Tax Procedure Law in Turkey, the evaluation of assets and liabilities of corporate using the scale to perform the evaluation process. , , , , , ,
4 Revise the accounting mistakes with the help of inventory transactions , , , , ,
5 Prepare the Adjusted Trial Balance the Balance Sheet and Income Statement at the end of accounting period. , , ,
6 Define the company’s types and activities , ,
7 Explains the corporation’s establishment transactions, profit-losses distribution, increasing or decreasing issue of the capital, and bankruptcy transactions, last of all, record all those transaction in the accounts. , , , , ,
Week Course Topics Preliminary Preparation
1 Basic concepts of corporates, components of corporate concept, aims of establishing corporates
2 General informations on ordinary partnerships, and formation, profit allocation and liquidation operations
3 General informations on collective partnerships, and formation, profit allocation and liquidation operations
4 General informations on comandite partnerships, and formation, profit allocation and liquidation operations
5 General informations on limited companies, and formation, profit allocation and liquidation operations
6 General informations on incorporated companies, and formation, equity changes and bond exporting operations
7 Profit allocation and liquidation operations in incorporated companies
8 General informations on holdings, and formation operations, types of holdings, and the aim of establishing holdings
9 Midterm exam
10 Specific operations on holdings and profit allocation
11 Preparation of consolidated financial statements in holdings
12 General informations and specific operations on exchange offices, and formation operations
13 General informations and specific operations on factoring companies, and formation operations
14 General informations on cooperatives, formation and liquidation operations, and allocation of profits and losses
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand the economic problems but also to construct a model and defend in meaningful way. X
2 They have knowledge about the microeconomic theory. X
3 They have knowledge about the macroeconomic theory. X
4 They have knowledge about the international economic theory. X
5 They have ability to use mathematical and statistical methods. X
6 They have ability to utilize fundamental econometric theories to provide economic problems. X
7 They are intended to be expert in one of non departmental fields that they choose from the list of marketing, management, human resources management, corporate finance, public administration, and tourism management. X
8 They are intended to be expert in one of departmental fields that they choose from the list of public finance, agricultural, environmental, natural resources, labor economics, economics of industrial organization, economics of property rights, international finance, money and banking, economic growth and development. X
9 They have necessary knowledge of law and related skills that needed in both public and private sector. X
10 They have necessary accountancy skills that needed in both public and private sector. X
11 They have written and oral communication skills in a foreign language as well as in their native language. X
12 They know how to use computer programs in both daily office usage and statistical data evaluations. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 5 5
Assignment 1 5 5
Performance Task (Laboratory) 1 5 5
Total Workload 127
Total Workload / 25 (Hours) 5.08
dersAKTSKredisi 4