| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL2022013202 | CORPORATE ACCOUNTING | Compulsory | 2 | 4 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| This course is intended to do with the student's bank transactions and accounting records |
| Name of Lecturer(s) |
| Öğr. Gör. Serkan KUL |
| Learning Outcomes |
| 1 | Turkish Commercial give information about persons and capital companies located in the Law | | 2 | Individuals and organizations of capital companies, capital expenditure-reduction, liquidation and results of operations to make the distribution process |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Collective company transactions, limited liability company transactions, individual companies to make the closing process, establish a capital company, to save the boot process, to save their capital changes, save the profit and loss distribution, capital company make the closing process of the establishment of cooperatives, to determine common rights and responsibilities, co-operative bodies to identify, make cooperative register. |
| Weekly Detailed Course Contents |
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| 1 | Basic information about the company | | | | 2 | Collective company establishment procedures and accounting | | | | 3 | Distribution of collective company-reducing capital expenditure and operating results | | | | 4 | Limited partnership operations and accounting | | | | 5 | Distribution of limited partnership capital expenditure-reduction and operational results | | | | 6 | Individual company in liquidation | | | | 7 | Installation process and recognition in Company | | | | 8 | Midterm Exam | | | | 9 | Distribution of capital expenditure-reducing and results of operations in a limited liability company | | | | 10 | Installation process and the accounting of the Corporation | | | | 11 | Distribution of capital expenditure-reducing and results of operations in Corporations | | | | 12 | Recognition of cooperatives and enterprise operations | | | | 13 | Positive difference in income distribution cooperatives | | | | 14 | Liquidation of capital companies and cooperatives | | | | 15 | To recognize the division Type Merger replacement | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| KAVAK, Şeref , “Şirketler Muhasebesi”, 2010, Nobel Yayınevi, Ankara |
| 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 |
| Practice | 14 | 3 | 42 |
| Problem Solving | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 7 | 1 | 7 |
| Individual Study for Final Examination | 7 | 1 | 7 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 3 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 5 | 1 | | LO2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 3 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 5 | 1 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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