Kodu | Dersin Adı | Yarıyıl | Süresi(T+U) | Kredisi | AKTS Kredisi |
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ISL323 | ŞİRKETLER MUHASEBESİ | 5 | 3 | 3 | 7 |
AMAÇ VE İÇERİK |
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Amaç: | This course aims to enable students to analyze and compare accounting and financial transactions of companies with different types by teaching general explanations on companies, regulations on companies in Turkish legislation, company types and recognition of transactions regarding companies. |
İçerik: | Main contents of the course include recognition for long-term liabilities, debt and equity investments, leasing, pension funds, other post-retirement vested benefits, income tax distribution and equity; cash flow statement. |