General Information about the Course

Course Code:	ISL206
Course Title:	Corporate Accounting
Course Semester:	4. Semester / Spring
Course Credits:	Theoretical Practical Credit ECTS 3 0 3 6
Language of instruction:	TR
Prerequisite of the course:	No
Ders İş Deneyimini Gerektiriyor mu?:	No
Type of course:	Necessary
Level of course:	Bachelor TR-NQF-HE:6. Master`s Degree QF-EHEA:First Cycle EQF-LLL:6. Master`s Degree
Course Lecturer(s):	Assistant Professor Ali Korhan Özen
Course Assistants:

Purpose and content of the course

Course Objectives:	Accounting for company establishment process and procedure, capital commitment, dividend distribution and liquidation transactions.
Course Objective:	Recognizing and distinguishing different types of companies, as well as having knowledge about procedures such as profit/loss distribution and liquidation procedures in companies.
Mode of Delivery:	Face to face

Learning Outcomes

Knowledge (Described as Theoritical and/or Factual Knowledge.)

1) Explains company and company types.

2) The sole proprietorship carries out its transactions.

Skills (Describe as Cognitive and/or Practical Skills.)

1) It performs liquidation, division and type changes in companies.

Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)

1) Makes profit/loss distribution accounts in companies.

Course Topics

Week	Subject
Related Preparation	Pekiştirme
1)	Company and company types
2)	Collective company transactions
3)	Limited company transactions
4)	Sole proprietorship closing procedures
5)	Joint stock company establishment procedures
6)	Joint stock company capital changes
7)	Profit and loss distribution
8)	Joint stock company closing procedures
9)	Limited company establishment procedures
10)	Limited company capital changes, profit-loss distribution
11)	Limited company closing procedures
12)	Example applications
13)	Example applications
14)	Presentations
References: Şirketler muhasebesi : tekdüzen hesap planına göre hazırlanmış / Yusuf Kishalı, Beta Yayıncılık

Ders - Program Öğrenme Kazanım İlişkisi

No Effect	1 Lowest	2 Average	3 Highest

Ders Öğrenme Kazanımları	1	2	3	4
Program Outcomes
1) Gains knowledge of basic finance principles and rules, analytical finance tools and the importance of finance function within the functional structure of the business.
2) Understands the basic principles of management for motivating employees and coordinating production by leading the employees in line with the strategic goals of the business.
3) Understands the nature of formal and informal relationships between people in business life.
4) Gains practical knowledge of financial and managerial accounting tools and techniques.
5) Gains practical knowledge of the Turkish legal system framed by business and commercial laws.
6) Evaluates a business in terms of all its functional units.
7) Analyzes the cases that may be encountered.
8) Provides solutions to the problems encountered in the business.
9) He/she processes numerical data and makes it meaningful by using mathematical and analytical thinking in decisions to be taken in a business or any part of it.
10) Analyzes the effects of social, economic and legal structures and changes in national and international dimensions on business and economy.
11) Develops marketing strategies for successful marketing, pricing, distribution and customer satisfaction of products and/or services within the current business environment.
12) He/She develops the leadership and decision-making skills necessary to be effective in professional business life.
13) Organizes information processing tools in accordance with their purpose.
14) Have lifelong learning desire and development ability.
15) Works individually and as a team in both within disciplinary and interdisciplinary dimensions.
16) Follows the current and developing trends in business administration with professional English proficiency.
17) Knows and follows the current news and cases in the field of business administration.
18) Knows the legal developments and innovations in the field of business administration and trade.
19) Be aware of innovations related to professional recruitment and self-development.

Course Teaching, Learning Methods

Q & A
Case Problem Solving/ Drama- Role/ Case Management
Laboratory
Quantitative Problem Solving
Fieldwork
Group Study / Assignment
Individual Assignment
WEB-based Learning
Internship
Practice in Field
Project Preparation
Report Writing
Seminar
Supervision
Social Activity
Occupational Activity
Occupational Trip
Application (Modelling, Design, Model, Simulation, Experiment et.)
Reading
Thesis Preparation
Field Study
Student Club and Council Activities
Other
Logbook
Interview and Oral Conversation
Research
Watching a movie
Bibliography preparation
Oral, inscribed and visual knowledge production
Taking photographs
Sketching
Mapping and marking
Reading maps
Copying textures
Creating a library of materials
Presentation

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Attendance		% 0
Laboratory		% 0
Application		% 0
Practice Exam		% 0
Quizzes		% 0
Homework Assignments		% 0
Presentation		% 0
Project		% 0
Special Course Internship (Work Placement)		% 0
Field Study		% 0
Article Critical		% 0
Article Writing		% 0
Module Group Study		% 0
Brainstorming		% 0
Role Playing + Dramatizing		% 0
Out of Class Study		% 0
Preliminary Work, Reinforcement		% 0
Application Repetition etc.		% 0
Homework (reading, writing, watching movies, etc.)		% 0
Project Preparation + Presentation		% 0
Report Preparation + Presentation		% 0
Presentation / Seminar Preparation + Presenting		% 0
Oral examination		% 0
Midterms	1	% 40
Final	1	% 60
Report Submission		% 0
Bütünleme		% 0
Kanaat Notu		% 0
Committee		% 0
Yazma Ödev Dosyası		% 0
Portfolio		% 0
Take-Home Exam		% 0
Logbook		% 0
Discussion		% 0
Participation		% 0
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Calculation of Workload and ECTS Credits

Activities	Number of Activities	Workload
Course Hours	9	27
Laboratory
Application	5	15
Practice Exam
Special Course Internship (Work Placement)
Field Work
Study Hours Out of Class	14	28
Article Critical
Article Writing
Module Group Study
Brainstorming
Role Playing + Dramatizing
Out-of-Class Study (Pre-study, Reinforcement, Practice Review, etc.)
Homework (reading, writing, watching movies, etc.)	10	20
Project Preparation + Presentation
Report Preparation + Presentation
Presentation / Seminar Preparation + Presenting	1	9
Oral examination
Preparing for Midterm Exams
MIDTERM EXAM (Visa)
Preparing for the General Exam	14	28
GENERAL EXAM (Final)
Participation
Discussion
Portfolio
Take-Home Exam
Logbook
Total Workload		127
ECTS (30 saat = 1 AKTS )		4