COURSE UNIT TITLE

: CORPORATE ACCOUNTING

Description of Individual Course Units

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

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR RUKIYE ŞEBNEM YAŞAR

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 and accounting transactions of incorporation, capital changes, profit and loss distribution, and liquidation processes.

Learning Outcomes of the Course Unit

1   Being able to make incorporation and capital change transactions of partnerships
2   Being able to make incorporation and capital change transactions of stock and limited liability companies
3   Being able to make profit/loss distribution transactions of partnerships
4   Being able to make profit distribution transactions and transactions in case of loss in stock and limited liability companies
5   Being able to make liquidation transactions

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 Incorporation transactions in general partnerships
3 Capital change transactions in general partnerships
4 Profit/loss distribution transactions in general partnerships
5 Profit/loss distribution transactions in general partnerships
6 Incorporation and capital change transactions in limited liability companies
7 Incorporation and capital change transactions in stock companies
8 Mid-Term Exam
9 Profit distribution and loss transactions in corporations
10 Profit distribution transactions in corporations
11 Liquidation transactions in partnerships
12 Liquidation transactions in corporations
13 Liquidation transactions in corporations
14 Case studies
15 Case studies

Recomended or Required Reading

Textbook: Süleyman Yükçü (2018). Şirketler Muhasebesi. Kitapana
Supplementary Books: Abitter Özulucan (2021). Şirketler Muhasebesi. Ekin Basım Yayın.
Yurdakul Çaldağ (2019) Şirketler Muhasebesi. Gazi Kitabevi
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


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)

sebnem.yasar@deu.edu.tr

Office Hours

Tuesday 11:00 - 12:00
Wednesday 17:00 - 18:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 2 28
Tutorials 14 1 14
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 12 12
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 99

Contribution of Learning Outcomes to Programme Outcomes

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