CORPORATE ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL323	CORPORATE ACCOUNTING	5	3	3	7

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit	Prof. METİN UYAR
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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)

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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
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	Lecture & Question and Answer & Discussion
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	Lecture & Question and Answer & Discussion
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	Lecture & Question and Answer & Discussion
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	Lecture & Question and Answer & Discussion
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	Lecture & Question and Answer & Discussion
12	Reading of the relevant chapter of the course sources.	General information regarding exchange office, foundation issues and special procedures regarding exchange office	Lecture & Question and Answer & Discussion
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	-

SOURCE MATERIALS & RECOMMENDED READING
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.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of the 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

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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	2	28
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	0	0	0
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	62	0	174