Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Corporate Accountıng | ISL 202 | 4 | 3 + 0 | 3 | 5 |
Ön Koşul Dersleri | 1- General Accounting 2- Period-End Transactions in Accounting 3- Commercial Law |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Zorunlu |
Dersin Koordinatörü | Doç.Dr. ŞULE YILDIZ |
Dersi Verenler | Doç.Dr. ŞULE YILDIZ, Doç.Dr. NEVRAN KARACA, ÜMMÜGÜLSÜM ZOR, |
Dersin Yardımcıları | Res. Assist. Hüseyin Can AYAR |
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, liquidation transactions in private companies, liquidation transactions in capital companies, bond issuance transactions in joint stock companies, Accounting of share investments of holdings, establishment transactions of cooperatives, income- transactions regarding the distribution of the difference in expense and liquidation transactions. |
# | 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 | Kayıhan, Şaban, Karaca, Nevran ve Çetiner, Ali Emre (2013), Şirketler Muhasebesi, Seçkin Yayıncılık. |
Ders Kaynakları | 1- Çaldağ, Yurdakul (2013), Şirketler Muhasebesi, Gazi Kitabevi, 5. Baskı. 2- Sağlam, Necdet ve Şengel, Salim (2013), Şirketler Muhasebesi, Detay Yayıncılık. 3- Ildır, Ali (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 | 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 | 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 |