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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
INVENTORY AND CORPORATE ACCOUNTING SBF 217 3 3 + 0 3 4
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü
Dersi Verenler Dr.Öğr.Üyesi NERMİN AKYEL
Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Dersin Yardımcıları Research Assistants
Dersin Kategorisi
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.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explains why applications that require accounting year-end inventory 1 - 2 - A -
2 - Explains Tax Procedure Law in Turkey of the evaluation scale counts and content. 1 - 2 - 3 - A -
3 - Tax Procedure Law in Turkey, the evaluation of assets and liabilities of corporate using the scale to perform the evaluation process. 1 - 2 - 3 - 4 - A - C -
4 - Revise the accounting mistakes with the help of inventory transactions 1 - 2 - 4 - A - C -
5 - Prepare the Adjusted Trial Balance the Balance Sheet and Income Statement at the end of accounting period. 1 - 4 - A -
6 - Define the company’s types and activities 1 - A -
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. 1 - 2 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
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

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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(s) 5.08
Dersin AKTS Kredisi 5.08
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