| 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 </span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: 'Segoe UI Emoji';">Ç</span><span style="font-size: 12.0pt; line-height: 107%; font-family: 'Segoe UI Emoji',sans-serif; mso-bidi-font-family: Arial;">etiner (2013), </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';">ç</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 | ||