COURSE UNIT TITLE

: CORPORATE ACCOUNTING PRACTICES AT THE PROCESS OF INSTITUTIONALIZATION

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 5029 CORPORATE ACCOUNTING PRACTICES AT THE PROCESS OF INSTITUTIONALIZATION ELECTIVE 3 0 0 6

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Accounting

Course Objective

To examine accounting applications related to alterations about commercial companies brought by Turkish Commercial Code. In this context, providing information about commercial companies establishment, changes in capital, dividend distribution, mergers, separations, category changes and refinement operations and scrutinizing pertinent accounting applications.

Learning Outcomes of the Course Unit

1   Distinguish between companies
2   Perform accounting operations of institutionalized companies
3   Compare accounting operations of institutionalized companies
4   Develop accounting applications for companies with the help of various implementation samples
5   Trace changes and developments about companies accounting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Company Concept and Classification
2 General Explanations About Corporate Accounting
3 General Information about institutionalism, corporate social responsibility and corporate governance
4 Companies accouding to new Turkish Commercial Code, Commercial Companies (Partnership Companies and Corporations)
5 Establishment operations of general partnerships, accounting application about changes in equity
6 Dividend distribution in general partnerships, recognition of profit/loss
7 Establishment operations of limited partnerships, accounting applications about changes in equity
8 Dividend distribution in limited partnerships, recognition of refinement operations
9 Establishment operations of corporations, accounting applications about changes in equity
10 Dividend distribution in corporations, recognition of refinement operations
11 Establishment operations of limited companies, accounting applications about changes in equity
12 Dividend distribution in limited companies, recognition of refinement operations
13 Mergers, separations, category change operations and their recognition in companies
14 Accounting Practices in Cooperatives

Recomended or Required Reading

Main Resources:
1- ÖZULUCAN, Abitter, Şirketler Muhasebesi, Seçkin Yayıncılık, Istanbul, 2021.
2- AKSAKALOĞLU Hakan ve ÇOBAN Pınar, Şirketler Muhasebesi, Ekin Yayınevi, Bursa, 2020.
3- SAĞLAM Necdet ve ŞENGEL Salim.,Yeni Türk Ticaret Kanununa Göre Şirketler Muhasebesi, Detay Yayıncılık, Ankara, 2016.

Supplementary Resources: Companies Accounting textbooks relevant to course content
References: Domestic and International Articles and Bulletins relevant
Other resources: Utilization of web pages for legislation knowledge

Planned Learning Activities and Teaching Methods

Lecturing, Problem Solving and Sample Case Studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Prof. Dr. Seçkin GÖNEN
Dokuz Eylul University
Faculty of Economics and Administrative Sciences
Department of Accounting and Finance
e-mail:seckin.gonen@deu.edu.tr
Tel:0232 301 05 60

Office Hours

It is stated according to the course programme in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 25 25
Preparing assignments 1 20 20
Preparing presentations 1 5 5
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 153

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51

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

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