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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
CORPORATE ACCOUNTING ISL 202 4 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi GÖKHAN BARAL
Dersi Verenler
Dersin Yardımcıları Res. Assist. Zülküf ÇEVİK
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 - Define the company’s types and activities. 1 - 3 - A -
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. 1 - 2 - 4 - A -
3 - 1 - 2 - 4 - A -
4 - Analyze the accounting problems about the Goodwill. 1 - 2 - 4 - A -
5 - Evaluate the accounting applications about consolidation. 1 - 2 - 4 - A -
6 - Summarize the different Tax advantages of different Corporations. 1 - 2 - 4 - A -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 3:Discussion
Ölçme Yöntemleri: A:Testing

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 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
15 Is conscious about universality of right, social justice, quality, saving cultural and environmental values, occupational health and safety in tasks of production, marketing, management, accounting and finance. X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 90
Odev 1 4
SozluSinav 1 3
SozluSinav 2 3
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 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Assignment 1 20 20
Final examination 1 15 15
Toplam İş Yükü 130
Toplam İş Yükü /25(s) 5.2
Dersin AKTS Kredisi 5.2
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