| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MVUP20720109220 | CORPORATE ACCOUNTING | Compulsory | 2 | 3 | 3 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Types of companies and organizations, capital increase, share transfer, capital flows, snow moves, mergers, to introduce a special nature such as the transfer process. |
| Name of Lecturer(s) |
| Öğr.Gör. Neslihan ÇELEBİ |
| Learning Outcomes |
| 1 | Learning the company types and concept | | 2 | The capital movements | | 3 | Profit movements | | 4 | Mergers and takeovers |
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| Mode of Delivery |
| Evening Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Types of companies, institutions, capital increase, share transfer, capital flows, snow moves, merger, acquisition accounting records. |
| Weekly Detailed Course Contents |
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| 1 | The concepts of company and management. The classification of companies and corporate accounting. | | | | 2 | The establishment procedure and accounting of the collective companies | Examples | | | 3 | The capital changes and accounting procedure in collective companies | Examples | | | 4 | Profit and loss distribution in collective companies and accounting procedures | Examples | | | 5 | Coopeeratives and accounting procedures | Examples | | | 6 | General information about commandite companies | Examples | | | 7 | The establishment procedure and accounting of the joint stock companies | Examples | | | 8 | Mid term | | | | 9 | The capital changes and accounting procedure in joint stock companies | Examples | | | 10 | Profit and loss distribution in joint stock companies and accounting procedures | Examples | | | 11 | Profit and loss distribution in joint stock companies and accounting procedures | Examples | | | 12 | Limited companies and accounting procedures | Examples | | | 13 | Liquidation procedures of companies | Examples | | | 14 | Accounting procedures of mergers, take overs | Examples | | | 15 | Accounting procedures of mergers, take overs | Examples | | | 16 | Final | | |
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| Recommended or Required Reading |
| Course Notes |
| 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 | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 5 | 2 | 10 |
| Individual Study for Mid term Examination | 4 | 4 | 16 |
| Individual Study for Final Examination | 5 | 4 | 20 |
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| Contribution of Learning Outcomes to Programme Outcomes |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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