COURSE UNIT TITLE

: CORPORATE ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4211 CORPORATE ACCOUNTING COMPULSORY 2 1 0 4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

This course aims to teach the concept of company, types of companies, procedures for incorporation, capital changes, profit and loss distribution, taxation, mergers and liquidation.

Learning Outcomes of the Course Unit

1   Being able to define company and types of company.
2   Being able to make accounting transactions for partnerships.
3   Being able to make accounting transactions for corporations.
4   Being able to make accounting transactions for liquidation, splitting, and changing company type.
5   Being able to understand profit and loss distribution process.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept of company and company types
2 Accounting transactions for general partnerships
3 Accounting transactions for commandite partnerships
4 Closing transactions for partnerships
5 Incorporation transactions for stock companies
6 Capital change and profit-loss distribution transactions in stock companies
7 Mid-Term Exam
8 Mid-Term Exam
9 Closing transactions for stock companies
10 Incorporation transactions for limited liability companies
11 Capital change and profit-loss distribution transactions in limited liability companies
12 Closing transactions for limited liability companies
13 Case studies
14 Case studies

Recomended or Required Reading

Textbook: Şirketler Muhasebesi, Şefika Demirkan
Supplementary Book(s): Şirketler Muhasebesi, Ümit Ataman; Şirketler Muhasebesi, Vasfi Haftacı
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving and case studies
3. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

gonul.ipek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Tutorials 12 1 12
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 12 12
Preparation for final exam 1 18 18
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 92

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.21111
LO.31111
LO.41111
LO.51111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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