Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
-1MVU201Corporate Accounting3+0+035

Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Mode of Delivery Face to Face
Type of Course Unit Elective
Objectives of the Course To understand the concept of the company and the types of companies, establishment of companies operations, changes in footing, the distribution of profit and loss vergilendirilmelerini, mergers, the dispersion (purge), issues such as understanding the application of such replacements
Course Content Characteristics and basic concepts of companies and companies accounting, establishment transactions in companies such as ordinary company, limited liability company, collective company, joint stock company and limited liability company, accounting of capital reduction and increase transactions, accounting of profit and loss distribution transactions, accounting of liquidation transactions,
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator Instructor Fatma YAYLA fatma.yayla@gedik.edu.tr
Name of Lecturers Instructor Fatma YAYLA fatma.yayla@gedik.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Yrd.Doç.Dr.Mustafa Savcı''Şirketler Muhasebesi'',Bursa,2013
Yurdakul Çaldağ, "Şirketler Muhasebesi", Ankara, 2009
Prof.Dr.Vasfi Haftacı, Şirketler Muhasebesi, Umuttepe Yayınları, 2013
SGS Sınavı Çıkmış Sorular
Lecture, Question-Answer, Drilland Practice

Course Category
Social Sciences %30
Field %70

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 30
Assignment 1 % 20
Final examination 1 % 50
Total
3
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Assignments 14 1 14
Mid-terms 1 10 10
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 5 128

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To have theoretical and practical knowledge about corporate accounting
2 To know the basic information about companies, their features and types
3 To learn the establishment transactions of companies, profit - loss distribution transactions and to be able to make accounting records
4 To learn the capital increase and decrease transactions of companies and to be able to make accounting records


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Descriptions of the companies, Objectives and Classification
2 Companies with Adi and Accounting Operations
3 Companies with Collective Operations and Accounting
4 Collective Companies and the Capital Reduction Capital Increase
5 Collective Companies Profit - Loss Distribution and Liquidation
6 Enterprise Operations and Accounting for Limited Companies
7 Limited Companies: Income Distribution and Liquidation
8 Enterprise Operations and Accounting for Limited Companies
9 Limited Companies: Income Distribution and Liquidation
10 Joint Stock Companies with Operations and Accounting
11 Increase funds Associated with Joint Stock Company and the Capital Reduction
12 Anonymous on issuance of corporate bonds and accounting records Shares
13 Joint Stock Company Profit Distribution and Liquidation
14 An overview


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13
All 4 3 4 2 3 4 3 3 3 3 3 1 2
C1 4 3 4 2 3 4 3 3 3 3 3 1 2
C2 4 3 4 2 3 4 3 3 3 3 3 1 2
C3 4 3 4 2 3 4 3 3 3 3 3 1 2
C4 4 3 4 2 3 4 3 3 3 3 3 1 2

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https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=113767&curProgID=57&lang=en