Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Corporate Accountıng ISL 202 4 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. NEVRAN KARACA
Dersi Verenler Doç.Dr. ŞULE YILDIZ, Doç.Dr. NEVRAN KARACA, ÜMMÜGÜLSÜM ZOR,
Dersin Yardımcıları

Res. Assist Bilge KATANALP

Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı

The aim of this course; establishment of companies, capital increase-decrease, profit-loss distribution-liquidation etc. It is the practical teaching of company-specific subjects within the scope of the Turkish Commercial Code and other legislation provisions.

Dersin İçeriği

Establishment transactions of companies, capital changes, profit-loss distribution transactions in private companies, profit-loss distribution transactions in capital companies

# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
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. Drilland Practice, Question-Answer, Lecture, Testing, Homework,
3 Compare the different companies’ consolidations. Drilland Practice, Question-Answer, Lecture, Testing,
4 Analyze the accounting problems about the Goodwill. Drilland Practice, Question-Answer, Lecture, Homework, Testing,
5 Evaluate the accounting applications about consolidation. Drilland Practice, Question-Answer, Lecture, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Basic concepts of corporates, components of corporate concept, aims of establishing corporates Examining the relevant parts of the suggested resources
2 General informations on ordinary partnerships, and formation, profit allocation and liquidation operations Examining the relevant parts of the suggested resources
3 General informations on collective partnerships, and formation, profit allocation and liquidation operations Examining the relevant parts of the suggested resources
4 General informations on comandite partnerships, and formation, profit allocation and liquidation operations Examining the relevant parts of the suggested resources
5 General informations on limited companies, and formation, profit allocation and liquidation operations Examining the relevant parts of the suggested resources
6 General informations on incorporated companies, and formation, equity changes and bond exporting operations Examining the relevant parts of the suggested resources
7 Profit allocation and liquidation operations in incorporated companies Examining the relevant parts of the suggested resources
8 General informations on holdings, and formation operations, types of holdings, and the aim of establishing holdings Examining the relevant parts of the suggested resources
9 Midterm exam
10 Specific operations on holdings and profit allocation Examining the relevant parts of the suggested resources
11 Preparation of consolidated financial statements in holdings Examining the relevant parts of the suggested resources
12 General informations and specific operations on exchange offices, and formation operations Examining the relevant parts of the suggested resources
13 General informations and specific operations on factoring companies, and formation operations Examining the relevant parts of the suggested resources
14 General informations on cooperatives, formation and liquidation operations, and allocation of profits and losses Examining the relevant parts of the suggested resources
Kaynaklar
Ders Notu <p><span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri;">Ş</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">aban Kay</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">ı</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">han, Nevran Karaca ve Ali Emre&nbsp;</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">&Ccedil;</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">etiner (2013),&nbsp;</span><span style="font-size: 12.0pt; line-height: 107%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri;">Ş</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">irketler Muhasebesi, Se</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">&ccedil;</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">kin Yay</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">ı</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">nc</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">ı</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">l</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">ı</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">k.</span></p>
Ders Kaynakları

- Yurdakul Çaldağ (2013), Şirketler Muhasebesi, Gazi Kitabevi, 5. Baskı.

- Necdet Sağlam ve Salim Şengel (2013), Şirketler Muhasebesi, Detay Yayıncılık.

- Ali Ildır (2014), Şirketler Muhasebesi, Seçkin Yayıncılık, 4. Baskı.

Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 50
1. Kısa Sınav 15
2. Kısa Sınav 15
1. Ödev 20
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 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
Toplam İş Yükü 113
Toplam İş Yükü / 25 (Saat) 4,52
Dersin AKTS Kredisi 5