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| Course Description |
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| Course Name |
: |
Corporate Accounting |
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| Course Code |
: |
MG 357 |
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| Course Type |
: |
Optional |
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| Level of Course |
: |
First Cycle |
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| Year of Study |
: |
3 |
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| Course Semester |
: |
Fall (16 Weeks) |
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| ECTS |
: |
5 |
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| Name of Lecturer(s) |
: |
Asst.Prof.Dr. JALE SAĞLAR
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| Learning Outcomes of the Course |
: |
Understand types of corporations
Make accounting records of specific activities of corporations.
Analyze accounting records of the companies.
Evaluate the juristical information of companies.
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| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
MG 131 Accounting I
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| Recommended Optional Programme Components |
: |
None |
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| Aim(s) of Course |
: |
The objective of this course is to give general information on corporation establishment, increasing capital, profit/loss allocation, liquidation of corporations. |
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| Course Contents |
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This course includes types of companies. The establishment, distribution of profit and loss and liquidation procedures of collective companies. The establishment, the distribution of profit and loss and liquidation procedures of anonymous companies. The establishment, the distribution of profit and loss and liquidation procedures of limited companies. Mergers. |
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| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
3. block |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Components of corporate concept, aims of establishing corporates |
Reading material related to the topic
|
Lecture, discussion |
|
2 |
General information on ordinary partnerships establishing procedures |
Reading material related to the topic
|
Lecture, discussion |
|
3 |
Establishment and accounting operations of collective companies; the accounting of capital changes in collective enterprises |
Reading material related to the topic
|
Lecture, discussion |
|
4 |
Profit and loss distribution in collective companies. |
Reading material related to the topic
|
Lecture, discussion |
|
5 |
General information about the joint-stock companies. |
Reading material related to the topic
|
Lecture, discussion |
|
6 |
Sudden establishment in stock companies. |
Reading material related to the topic
|
Lecture, discussion |
|
7 |
The gradual establishment in joint stock companies |
Reading material related to the topic
|
Lecture, discussion |
|
8 |
Mid-term exam |
preparation to exam |
written axam |
|
9 |
Capital increase and reduction in joint stock companies |
Reading material related to the topic
|
Lecture, discussion |
|
10 |
Profit distribution and accounting in joint stock companies |
Reading material related to the topic
|
Lecture, discussion |
|
11 |
The establishment of limited liability companies |
Reading material related to the topic
|
Lecture, discussion |
|
12 |
Capital changes in limited liability companies |
Reading material related to the topic
|
Lecture, discussion |
|
13 |
Profit and loss distribution in limited companies. |
Reading material related to the topic
|
Lecture, discussion |
|
14 |
The accounting for mergers |
Reading material related to the topic
|
Lecture, discussion |
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15 |
The accounting for mergers |
Reading material related to the topic
|
Lecture, discussion |
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16/17 |
final exam |
preparation to exam |
written exam |
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|
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
 Şirketler Muhasebesi Prof.Dr. Yurdakul Çaldağ; Ortaklıklar Muhasebesi (Prof.Dr.Remzi Örten)
Şirketler Muhasebesi (Yunus Kishalı)
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| |
| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
|
Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
|
Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
| |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
|
60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Use the basic enterprise resource planning (ERP) softwares |
0 |
|
2 |
List and define the concepts of business management, and explain their relations to each other |
1 |
|
3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
0 |
|
4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
0 |
|
5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
0 |
|
6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
0 |
|
7 |
Determine appropriate methods to solve business problems |
3 |
|
8 |
Evaluate the results that are obtained from applications of business management methods |
0 |
|
9 |
Use the basic numerical and statistical softwares |
0 |
|
10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
5 |
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11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
5 |
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12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
1 |
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13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
0 |
|
14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
4 |
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15 |
Recognize and apply social, scientific and professional ethical values. |
2 |
|
16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
4 |
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17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
5 |
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18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
4 |
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19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
0 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
|
Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
5 |
70 |
| Assesment Related Works |
|
Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
1 |
1 |
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Final Exam |
1 |
2 |
2 |
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Total Workload: | 115 |
| Total Workload / 25 (h): | 4.6 |
| ECTS Credit: | 5 |
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