Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | MVUP2772015846 | 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) |
Ögrt. Grv Neslihan Çelebi |
Learning Outcomes |
1 | Şirket kavramı ve türlerin öğrenilmesi | 2 | Sermaye hareketlerinin izlenmesi | 3 | Kar hareketlerinin izlenmesi | 4 | Devir ve birleşme | 5 | Learning the company types and concept | 6 | The capital movements | 7 | Profit movements | 8 | 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 | | | 3 | The capital changes and accounting procedure in collective companies | | | 4 | Profit and loss distribution in collective companies and accounting procedures | | | 5 | Coopeeratives and accounting procedures | | | 6 | General information about commandite companies | | | 7 | The establishment procedure and accounting of the joint stock companies | | | 8 | Mid term | | | 9 | The capital changes and accounting procedure in joint stock companies | | | 10 | Profit and loss distribution in joint stock companies and accounting procedures | | | 11 | Profit and loss distribution in joint stock companies and accounting procedures | | | 12 | Limited companies and accounting procedures | | | 13 | Limited companies and accounting procedures | | | 14 | Merger and takeover | | | 15 | Merger and takeover | | | 16 | Merger and takeover | | |
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Recommended or Required Reading |
lecture 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 |
Makeup Examination | 1 | 1 | 1 |
Question-Answer | 14 | 2 | 28 |
Self Study | 5 | 5 | 25 |
Individual Study for Mid term Examination | 1 | 10 | 10 |
Individual Study for Final Examination | 1 | 10 | 10 |
Reading | 2 | 3 | 6 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 4 | 3 | 4 | 5 | 5 | 4 | 4 | 5 | 3 | 3 | 4 | | 5 | 3 | 2 | LO2 | 3 | 3 | 5 | 3 | 3 | 2 | 4 | 3 | 3 | 3 | 2 | | 3 | 4 | 4 | LO3 | 3 | 4 | 3 | 3 | 2 | 3 | 3 | 2 | 2 | 3 | 2 | | 2 | 2 | 3 | LO4 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 5 | 5 | 3 | | 3 | 3 | 2 | LO5 | 1 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 3 | 3 | | 3 | 3 | 2 | LO6 | 4 | 4 | 3 | 4 | 3 | 4 | 4 | 3 | 4 | 4 | 4 | | 3 | 4 | 4 | LO7 | 4 | 4 | 4 | 3 | 4 | 3 | 2 | 4 | 3 | 3 | 4 | | 4 | 4 | 4 | LO8 | 3 | 4 | 3 | 4 | 3 | 4 | 4 | 4 | 3 | 4 | 3 | | 3 | 3 | 4 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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