Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
9900001063	CORPORATE ACCOUNTING	Compulsory	2	4	3

Level of Course Unit

Short Cycle

Objectives of the Course

In this course the student with the classification of the companies, the organization is to teach the principles and methods of recording.

Name of Lecturer(s)

Lecturer Turgay Şaşmaz

Learning Outcomes

1	Be able to make the collective corporate transactions.
2	Limited partnership will be able to process.
3	Individual company will be able to shutdown operations.
4	Capital company, the organization will be able to process.
5	Opening procedures will be save.
6	Capital will be save changes.
7	Distribution of profit and loss will be save.
8	Capital company will be able to close transactions.
9	Cooperative organization will be able to process.
10	To determine the rights and responsibilities of the partners.
11	To identify the organs of the Cooperative.
12	The cooperative will be able to record.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

1.GENERAL INFORMATION ABOUT COMPANIES. 2.KOMANDİT COMPANIES 3.PRIVATE COMPANIES LIQUIDATION 4-INVESTMENT COMPANIES 5-CAPITAL COMPANIES ESTABLISHMENT 6.CAPITAL CHANGES IN CAPITAL COMPANIES 7.CAPITAL PROFIT-LOSS DISTRIBUTION COMPANIES 8. CAPITAL COMPANIES LIQUIDATION 9. COOPERATIVES AND ESTABLISHMENT 10. Rights and Obligations of shares 11. BODIES OF COOPERATIVES 12.cooperatives Transactions

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	making collective corporate transactions	x
2	corporating Limited partnership transactions	x
3	making Individual company the closing process	x
4	setting up Capital company	x
5	purchasing Opening	x
6	Saving changes to the Capital	x
7	Record the distribution of profit and loss	x
8	Record the distribution of profit and loss	x
9	making Capital company the closing process	x
10	establishing co-operative	x
11	Determining the rights and responsibilities of partners	x
12	Determining Cooperative organs	x
13	making the records Co-operative	x
14	making the records Co-operative	x

Recommended or Required Reading

Prof. Dr. Ümit ATAMAN, Şirketler Muhasebesi, Türkmen Kitabevi Yrd.Doç.Dr. Ali ILDIR, Şirketler Muhasebesi, Seçkin Yayıncılık

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	3	42
Self Study	14	3	42
Individual Study for Mid term Examination	1	8	8
Individual Study for Final Examination	1	10	10
TOTAL WORKLOAD (hours)			104

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16
LO1	2	2	2			4		1			3		1		3
LO2	4	4	4			3		2			3		2		5
LO3	3	3	2			4		1			1		2
LO4	2	4	3			3		3			2		2		1
LO5	5	4	2			3		1			3		3		1
LO6	3	3	4			2		2			2		3		2
LO7	3	3	2			2		2			4		3		1
LO8	3	3	4			2		1			2		3		2
LO9	4	4	4			3		4			2		2		3
LO10	3	3	3			3		2			1		2		2
LO11	5	2	4			2		3			2		3		4
LO12	5	3	2			4		3			4		5		3

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High