| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MUH2072010935 | CORPORATE ACCOUNTING | Compulsory | 2 | 3 | 3 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Name of Lecturer(s) |
| Öğr. Gör. Neşegül PARLAK |
| Learning Outcomes |
| 1 | Şirketleri tanır ve farklılıklarını bilir. | | 2 | Şirketlerin kuruluş işlemlerini bilir. | | 3 | Şirketlerin sermaye artırım ve azaltım işlemlerini yapabilir. | | 4 | Şirketlerde kar ve zararın dağıtımı işlemlerini bilir. | | 5 | Şirketlerin tasfiye işlemlerini tanır. | | 6 | Şirketlerde birleşme işlemlerini bilir. |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
| Making unlimited company transactions
Making limited partnership transactions
Making unlimited company’s closing transactions
Establishing stock corporation
Registering opening transactions
Registering change in capital
Registering profit and loss distributions
Making stock corporation’s closing transactions
Establishing cooperative
Determine the rights and responsibilities of co-partners
Determine the cooperative organs
Making cooperative registrations
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| Course Contents |
| To prepare financial statements by making transactions of inventory and valuation at the end of the period |
| Weekly Detailed Course Contents |
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| 1 | Making unlimited company transactions
| | | | 2 | Making limited partnership transactions | | | | 3 | Making unlimited company’s closing transactions | | | | 4 | Establishing stock corporation | | | | 5 | Registering opening transactions | | | | 6 | Registering change in capital | | | | 7 | Registering profit and loss distributions | | | | 8 | midterm exam | | | | 9 | Registering profit and loss distributions | | | | 10 | Making stock corporation’s closing transactions | | | | 11 | Establishing cooperative | | | | 12 | Determine the rights and responsibilities of co-partners | | | | 13 | Determine the cooperative organs
| | | | 14 | Making cooperative registrations | | | | 15 | Making cooperative registrations | | | | 16 | final exam
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 3 | 3 |
| Final Examination | 1 | 3 | 3 |
| Practice | 6 | 3 | 18 |
| Problem Solving | 10 | 2 | 20 |
| Question-Answer | 12 | 2 | 24 |
| Individual Study for Homework Problems | 6 | 3 | 18 |
| Individual Study for Mid term Examination | 1 | 14 | 14 |
| Individual Study for Final Examination | 1 | 20 | 20 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 3 | 2 | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 5 | 4 | | LO2 | 5 | 5 | 4 | 2 | 1 | 2 | 3 | 1 | 1 | 1 | 1 | 4 | 4 | | LO3 | 4 | 4 | 5 | 1 | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 4 | 4 | | LO4 | 5 | 5 | 5 | 1 | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 4 | 4 | | LO5 | 5 | 4 | 4 | 1 | 3 | 2 | 3 | 1 | 1 | 1 | 1 | 5 | 5 | | LO6 | 4 | 5 | 4 | 1 | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 4 | 4 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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