Course Name Code Semester T+U Hours Credit ECTS
Corporate Accounting ISL 202 4 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Doç.Dr. NEVRAN KARACA
Course Lecturers Doç.Dr. NEVRAN KARACA,
Course Assistants Res.Asst. Zülküf Çevik
Course Category Field Proper Education
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 Define the company’s types and activities. Lecture, Question-Answer, Testing,
2 Know 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. Lecture, Question-Answer, Testing,
3 Compare the different companies’ consolidations. Lecture, Question-Answer, Testing,
4 Analyze the accounting problems about the Goodwill. Lecture, Question-Answer, Testing,
5 Evaluate the accounting applications about consolidation. Lecture, Question-Answer, Testing,
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 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
16 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 50
1. Kısa Sınav 15
2. Kısa Sınav 15
1. Ödev 20
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 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 11 11
Assignment 1 7 7
Final examination 1 15 15
Total Workload 113
Total Workload / 25 (Hours) 4.52
dersAKTSKredisi 5