CORPORATE ACCOUNTING DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
BUS323	CORPORATE ACCOUNTING	5	3	3	7

DERS BİLGİLERİ
Dersin Öğretim Dili :	İngilizce
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Dr.Öğr.Üyesi DINI VERDENIA
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
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.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Define company types and their activities (Define) (1)
Know transactions on establishment of companies, profit and loss distribution, increase and decrease of capital, transactions on dissolution of companies (Know) (1)
Use accounting records on companies (Use) (3)
Analyze accounting problems arising from betterment (Analyze) (3)
Summarise different tax advantages of different company types (Summarise) (3)

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Reading of the relevant chapter of the course sources.	Basic concepts regarding companies, elements of the company concept, incorporation goals	Lecture & Question and Answer & Discussion
2	Reading of the relevant chapter of the course sources.	General information regarding unincorporated companies, foundation issues in unincorporated companies, profit distribution and liquidation procedures	Lecture & Question and Answer & Discussion, Case studies
3	Reading of the relevant chapter of the course sources.	General information regarding collective companies, foundation issues in collective companies, profit distribution and liquidation procedures	Brainstorming, case study, lecture.
4	Reading of the relevant chapter of the course sources.	General information regarding limited partnership, foundation issues in limited partnership, profit distribution and liquidation procedures	Problem solving, case study, brainstorming.
5	Reading of the relevant chapter of the course sources.	General information regarding limited companies, foundation issues in limited companies, profit distribution and liquidation procedures	Lecture & Question and Answer & Discussion
6	Reading of the relevant chapter of the course sources.	General information regarding joint stock companies, foundation issues in joint stock companies, profit distribution and liquidation procedures	Lecture & Question and Answer & Discussion
7	Reading of the relevant chapter of the course sources.	Profit distribution and liquidation procedures in joint stock companies	Problem Solving
8	-	MID-TERM EXAM	-
9	Reading of the relevant chapter of the course sources.	General information regarding holding companies, foundation issues in holding companies, profit distribution and liquidation procedures	Problem solving, lecture.
10	Reading of the relevant chapter of the course sources.	Special procedures of holding companies and distribution of expenses, profit distribution procedures in holding companies	Lecture & Question and Answer & Discussion
11	Reading of the relevant chapter of the course sources.	Preparation of consolidated account in holding companies	Brainstorming, Problem solving.
12	Reading of the relevant chapter of the course sources.	General information regarding exchange office, foundation issues and special procedures regarding exchange office	Case study, lecture, Problem solving
13	Reading of the relevant chapter of the course sources.	General information regarding factoring companies, foundation issues and special procedures regarding exchange office	Lecture & Question and Answer & Discussion
14	Reading of the relevant chapter of the course sources.	General information regarding cooperatives, foundation issues in cooperatives, profit distribution and liquidation procedures	Lecture & Question and Answer & Discussion
15	-	Solving example questions	Practice on questions and their solutions
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Savcı, M. (2016), Şirketler Muhasebesi, Ekin Basın Yayın.
Sağlam, N. & Şengel, S. (2018), Şirketler Muhasebesi, Nisan Kitabevi.
Çetiner, A.E., Karaca, N. & Kayıhan, Ş. (2014), Şirketler Muhasebesi, Seçkin Kitabevi
Ece, N. (2013),Şirketler Muhasebesi, Ekin Basın Yayın.
Needles, Belverd E., Powers, Marian, Crosson, Susan V.. (2014). Principles of Accounting (12th ed. pdf ed.). United States: South-Western Cengage Learning.
Magness, V. (2003). Economic values and corporate financial statements. Environmental management, 32, 1-11.

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.			2
2	Explain business functions and processes based on current scientific sources.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.				3

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.					4
2	Solve individual and organizational problems in business life.			2
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.				3

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.				3
2	Organize the activities for organizational goals and purposes independently.					4

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.				3
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.			2

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.						5
2	Use the information and communication technology software and equipment required for business.					4

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of collection of data, their implementation, interpretation and announcement of results in the field of business.					4
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	2	6	12
Laboratory	0	0	0
Reading	14	1	14
Assignment (Homework)	14	2	28
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	14	1	14
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	76	0	174