Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
1MUV105Accounting and Law3+0+03516.04.2026

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to teach students the fundamental concepts of the legal system, the hierarchy of norms, the functioning of legal rules, and enforcement mechanisms; to enable them to understand the relationship between accounting and law; and to equip them with the ability to analyze the legal structure of businesses within the scope of commercial law. Furthermore, it aims to enable students to evaluate the legal aspects of accounting practices, understand the legal framework related to commercial documents and financial reporting, and interpret business processes from a legal perspective.
Course Content The course covers fundamental concepts and the hierarchy of norms in law, the rules governing social life in relation to law, the characteristics, functions, divisions, and sources of legal rules. Sanctions and types of sanctions in law, as well as the concept of litigation and types of lawsuits, are examined. Accounting law and its fundamental principles, the place of legal sources in accounting practices, and the relationship between business and the basic concepts of commercial law are detailed. The concept of a company, types of companies, and establishment processes are discussed; ledgers and documents, financial statements, current accounts, mergers, divisions, and transformations in businesses, as well as auditing and the fundamentals of commercial law are comprehensively evaluated.
Course Methods and Techniques Anlatım, Soru-Cevap, Tartışma
Prerequisites and co-requisities None
Course Coordinator Instructor Gültaç YİĞİT
Name of Lecturers Instructor Melis KARACA OĞUZ
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Kemal Gözler, Hukukun Temel Kavramları, Ekin Kitabevi, Bursa 2010
Muhasebe ve Hukuk, Açıköğretim Fakültesi Yayınları, 2018
mer Ulukapı, Temel Hukuk Bilgisi, Mimoza, Konya 2011
Course Notes Lecture, Question-Answer, Discussion
Exams Ara sınav, ödev, final sınavı

Course Category
Social Sciences %40
Field %60

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
Presentation 1 10 10
Mid-terms 1 12 12
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 5 126

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Differentiate law from other rules of social order, knows the basic concepts of law, the characteristics of legal rules, the function of law, the characteristics of legal rules and the sections of law.
2 Knows basic principles of law, knows the sections of law and the sources of law, describes the application and limits of legal rules.
3 Knows the sanctions and types of sanctions in law, knows the concept of lawsuit and recognizes the types of lawsuits.
4 Recognizes the basic principles of Accounting Law and knows the definitions, practices and regulations within the scope of the relationship between accounting and law.
5 Knows the principles of Commercial Law, the concept of legal entity, the concept of company, and the concept of structural change in businesses.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Basic Concepts in Law and Hierarchy of Norms
2 Law and Other Rules Governing Social Life. Fundamental Characteristics of Legal Rules. Functions of Law. Characteristics of Legal Rules. Divisions of Law. Sources of Law
3 Sanctions in Law. Types of Sanctions, Limits of Application of Legal Rules
4 Concept of Lawsuit and Types of Lawsuits
5 Accounting Law and Basic Principles
6 Sources of Law and Their Place in Accounting Practices
7 Basic Concepts of Commercial Law and Their Relationship to Business
8 The Concept of a Company, Introduction to Company Types, Company Establishment Processes and Legal Procedures
9 Documents
10 Financial Statements
11 Current Account
12 Merger, Division and Type Change in Business
13 Control
14 Principles Of Commercial Law

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 5
C1 5 5
C2 5 5
C3 5 5
C4 5 5
C5 5 5

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=238663&curProgID=57&lang=en