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
190400904103	CORPORATE ACCOUNTING	Compulsory	2	4	4

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 company and company types.
2	Ability to perform sole proprietorship transactions.
3	Ability to perform capital company transactions.
4	To be able to perform liquidation, division, type change operations in companies. Ability to distribute profit/loss in companies.

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

Week	Theoretical	Practice	Laboratory
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

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

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

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	10	3	30
Individual Study for Mid term Examination	1	40	40
Individual Study for Final Examination	1	50	50
TOTAL WORKLOAD (hours)			123

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6
LO1	4	3	4	4	3	3
LO2	3	3	3	3	4	3
LO3	5	4	3	3	4	4
LO4	4	3	3	4	3	4

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