| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190400303106 | CORPORATE ACCOUNTING | Compulsory | 2 | 3 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| It is aimed for students to learn and practice subjects such as the concept of company, types of companies, establishment procedures of companies, capital changes, profit and loss distribution, taxation, mergers, dispersal, type changes. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Leyla AKGÜN |
| Learning Outcomes |
| 1 | To be able to explain the company and company types.
| | 2 | Being able to make sole proprietorship transactions. | | 3 | To be able to make capital company transactions. | | 4 | To be able to liquidate, divide, change type in companies. | | 5 | Ability to distribute profit / loss in companies. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| 1 Company and company types
2 Collective company transactions
3 Commandite company transactions
4 Individual companies closing procedures
5 Joint stock company establishment procedures
6 Joint stock company capital changes, profit and loss distribution
7 Midterm exam
8 Midterm exam
9 Joint stock company closing processes
10 Limited company establishment procedures
11 Limited company capital changes, profit-loss distribution
12 Limited company closing transactions
13 Sample applications
14 Sample applications |
| Weekly Detailed Course Contents |
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| 1 | Company and company types | | | | 2 | Collective company transactions | | | | 3 | Commandite company transactions | | | | 4 | Private companies closing procedures | | | | 5 | Joint stock company establishment procedures | | | | 6 | Joint stock company capital changes | | | | 7 | Joint stock company profit and loss distribution | | | | 8 | Midterm exam | | | | 9 | Joint stock company closing procedures | | | | 10 | Limited company establishment procedures | | | | 11 | Limited company capital changes, profit-loss distribution | | | | 12 | Limited company closing transactions | | | | 13 | Example applications | | | | 14 | Example applications | | | | 15 | Final exam | | |
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| Recommended or Required Reading |
| Ana kaynak: Şirketler Muhasebesi, Şefika Demirkan
Yardımcı kaynaklar: Şirketler Muhasebesi, Ümit Ataman; Şirketler Muhasebesi, Vasfi Haftacı
Diğer ders materyalleri: Ders notları, sunular |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| 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 | | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 40 | 40 |
| Individual Study for Final Examination | 1 | 50 | 50 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 3 | 3 | 2 | 4 | 2 | 3 | 2 | 4 | 5 | 5 | 3 | 3 | | LO2 | 4 | 2 | 3 | 5 | 4 | 5 | 3 | 2 | 4 | 2 | 4 | 4 | 5 | 3 | | LO3 | 3 | 3 | 4 | 4 | 3 | 2 | 5 | 5 | 3 | 4 | 2 | 4 | 4 | 3 | | LO4 | 4 | 2 | 4 | 3 | 4 | 5 | 2 | 3 | 4 | 2 | 4 | 3 | 3 | 5 | | LO5 | 2 | 3 | 4 | 4 | 5 | 5 | 3 | 3 | 3 | 4 | 5 | 3 | 4 | 2 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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