| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Inventory and Corporate Accountıng | SBF 217 | 3 | 3 + 0 | 3 | 4 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. RECEP YILMAZ |
| Dersi Verenler | Doç.Dr. ŞULE YILDIZ, |
| Dersin Yardımcıları | Research Assistants |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | The objective of this course is to to give general information on corporations – establishment, increasing capital, profit/loss allocation, liquidation of corporations. |
| Dersin İçeriği | Accounting records of specific activities for corporations. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Explains why applications that require accounting year-end inventory | Lecture, Question-Answer, | Testing, |
| 2 | Explains Tax Procedure Law in Turkey of the evaluation scale counts and content. | Lecture, Question-Answer, Discussion, | Testing, |
| 3 | Tax Procedure Law in Turkey, the evaluation of assets and liabilities of corporate using the scale to perform the evaluation process. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 4 | Revise the accounting mistakes with the help of inventory transactions | Lecture, Question-Answer, Drilland Practice, | Testing, Homework, |
| 5 | Prepare the Adjusted Trial Balance the Balance Sheet and Income Statement at the end of accounting period. | Lecture, Drilland Practice, | Testing, |
| 6 | Define the company’s types and activities | Lecture, | Testing, |
| 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. | Lecture, Question-Answer, Drilland Practice, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 70 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 10 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 127 | ||
| Toplam İş Yükü / 25 (Saat) | 5,08 | ||
| Dersin AKTS Kredisi | 4 | ||