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CORPORATE ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BUS323 CORPORATE ACCOUNTING 5 3 3 7

GENERAL INFORMATION

Language of Instruction : English
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 Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit Assist.Prof. MERVE ÖZ
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, 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 -

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

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

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.
4
2
Explain business functions and processes based on current scientific sources.
1

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.
1

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.
4

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.
5
2
Solve individual and organizational problems in business life.
1
3
Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.
2

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.
1
2
Organize the activities for organizational goals and purposes independently.
0

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.
1
2
Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.
0

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.
3
2
Use the information and communication technology software and equipment required for business.
3

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 collection of data, their implementation, interpretation and announcement of results in the field of business.
0
2
Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.
0

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 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
Total Workload of the Course Unit 174
Workload (h) / 25.5 6,8
ECTS Credits allocated for the Course Unit 7,0