Course Information
Course Title Code Semester T + P ECTS
Corporate Accounting ISL211 3 3 + 0 5

Prerequisites None

Language Turkish
Level Bachelor's Degree
Type Elective
Coordinator
Instructors Assoc.Prof. YASEMİN KÖSE
Goals The purpose of the Corporate Accounting, company types, organizations, company establishment, changes in capital, profit / loss distribution, liquidation and mergers to gain the knowledge and skills required for the accounting of transactions.
Contents Companies in accounting, classification of businesses and companies, corporations characteristics, ordinary companies, accounting practices, collective companies, accounting practices, accounting practices of ordinary limited liability company, joint stock companies, accounting apps, limited liability companies, accounting practices, strategic partnerships and joint ventures accounting apps, holdings accounting practices.
Work Placement(s) Absent

Number Learning Outcomes
1 Companies will learn how to apply basic accounting concepts.
2 Comprehend the basic accounting procedures outlined certain types of companies.
3 Comprehend the functioning of companies, mid-term and end of term operations.
4 Will analyze the differences and similarities between companies in terms of accounting procedures.
5 Acquire the habit of analytical thinking as an operator.

Mode of Delivery Face-to-Face
Planned Learning Activities & Teaching Methods face-to-face training
Assessment Methods Mid term and final exam



Course Content
Week Topics Study Materials
1 Introduction to company accounting, classification of businesses and companies. None
2 Characteristics of the companies, accounting and tax legislation across the state. Must read related chapter from textbook.
3 Ordinary companies, organizations, changes in capital and profit / loss distribution. Must read related chapter from textbook.
4 Collective enterprise companies, changes in capital and profit / loss distribution. Must read related chapter from textbook.
5 Collective liquidation and merger transactions. Must read related chapter from textbook.
6 Username limited liability company organization, changes in capital and profit / loss distribution, liquidation and merger transactions Must read related chapter from textbook.
7 Joint stock companies, institutions and capital changes. Must read related chapter from textbook.
8 Mid-term exam
9 Joint stock companies issuing securities and accounting applications. Must read related chapter from textbook.
10 KV distribution of joint-stock companies and profit calculations. Must read related chapter from textbook.
11 Joint stock companies, liquidation and merger transactions Must read related chapter from textbook.
12 Limited liability companies, organizations, changes in capital and profit / loss distribution, liquidation and merger operations. Must read related chapter from textbook.
13 Accounting practices for strategic partnerships and joint ventures. Must read related chapter from textbook.
14 The consolidated financial statements of holdings and transactions between companies. Must read related chapter from textbook.



Sources
Textbook Corporate Accounting course slides
Additional Resources Yurdakul Çaldağ, 2009, Şirketler Muhasebesi, Gazi Kitabevi, Ankara. Remzi Örten, Ortaklıklar ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara.



Assessment System Quantity Percentage
In-Term Studies
Mid-terms 1 100
In-Term Total 1 100
Contribution of In-Term Studies to Overall 40
Contribution of Final Exam to Overall 60
Total 100





Course's Contribution to PLO
No Key Learning Outcomes Level
1 2 3 4 5
1 Have advanced knowledge in the field of working life x
2 Information in the field of working life has the ability to transfer employees and colleagues. x
3 The decision on the application and the behavior of his working life to interpret the information acquired through the use of the data, to analyze, to bring the has the ability to define problems and solutions. x
4 Do research and work on issues related to working life. x
5 The project meets the objectives of the Project Coordinator or the participant takes responsibility. x
6 Organization / Institution determines the objectives. x
7 Employee-employer relations, critically evaluates the acquired knowledge and skills. x
8 Indicates that the comprehension of the need for continuity of learning x
9 The level of knowledge and skills related to the field of Labor Economics thoughts and pass the written and oral proposals concerned. x
10 Effective stake holders in the field of professional communication. x
11 Working relationships required by the European Computer Driving Licence Advanced Level at least with computer software uses information and communication technologies. x
12 At least one foreign language knowledge in the field using the European Language Portfolio B1 General level monitors and communicates with colleagues. x
13 Employee-employer relations, the organization / institution, business, and act in accordance with social ethics. x
14 Analyze and executes effective working relationships within the organization. x
15 Has the ability to be able to encourage innovations in working life. x
16 Working relationships to the organization / institution for the critical thinker. x
17 Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. x



ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities Quantity Duration (Hour) Total Work Load (h)
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 5 70
Assignments 1 7 7
Mid-terms 1 16 16
Final examination 1 15 15
Total Work Load (h) 150
Total Work Load / 30 (h) 5
ECTS Credit of the Course 5