Ders Bilgileri

BUSINESS ACCOUNTING
Kodu	Dönemi	Teori	Uygulama	Ulusal Kredisi	AKTS Kredisi
		Saat / Hafta
İBY377	Fall	2	0	2	4

Ön Koşulu Olan Ders( ler )	None
Dili	en
Türü	Elective
Seviyesi	Bachelor's
Öğretim Elemanı( ları )	Inst. Ufuk Cem KOMŞU
Öğretim Sistemi	Face to Face
Önerilen Hususlar	None
Staj Durumu	None
Amacı	The objective of this course is to to give general information on corporations’ establishment, increasing capital, profit/loss allocation, liquidation, and Turkish law for corporations.
İçeriği	Basic information about accounting records of specific activities for different types of corporations.

Dersin Öğrenim Çıktıları

#	Öğrenim Çıktıları
1	Define the companys’ types and activities.
2	Apply the transactions of establisment and liquidation of companies and record them in the accounts.
3	Define and explain increasing-decreasing the issue of capital and profit-loss distribution and record them in the accounts.
4	Compare the different companies’ consolidations.
5	Define and distinguish the functions of stocks and bonds; record the transactions of bond supply and stock exchanges in the accounts.
6	Evaluate the accounting applications about consolidation.
7	Describe the basis and characteristics of holding companies.
8	Describe and explain the different tax advantages of different corporations.

Haftalık Ayrıntılı Ders İçeriği

#	Konular	Öğretim Yöntem ve Teknikleri
1	Basic concepts of corporates, components of corporate concept, aims of establishing corporates	Lecturing, discussion and exercises
2	General informations on ordinary partnerships; foundation, profit allocation and liquidation operations	Lecturing, discussion and exercises
3	Transactions and conditions on partners of ordinary and commandite companies; increase-decrease of capital	Lecturing, discussion and exercises
4	General information on general partnerships; foundation-formation transactions	Lecturing, discussion and exercises
5	Transactions and conditions on partners of general partnerships; profit allocation and liquidation operations	Lecturing, discussion and exercises
6	General informations on limited companies; foundation, profit allocation and liquidation operations.	Lecturing, discussion and exercises
7	Exam based preparations and exercises before midterm examination	Lecturing, discussion and exercises
8	Mid-term exam	Written exam
9	General informations on incorporated companies; foundation transactions(immediate and gradual formation)	Lecturing, discussion and exercises
10	Capital increasing-decreasing in incorporated companies; types and transactions of stock and bonds	Lecturing, discussion and exercises
11	Profit allocation and liquidation of incorporated companies	Lecturing, discussion and exercises
12	General informations on holdings; formation operations, types of holdings	Lecturing, discussion and exercises
13	Structures of capital markets and operating systems	Lecturing, discussion and exercises
14	General information on cooperatives; formation and liquidation	Lecturing, discussion and exercises
15	Preparatory studies for final examination	Lecturing, discussion and exercises
16	Final Exam	Written exam

Resources

#	Malzeme / Kaynak Adı	Kaynak Hakkında Bilgi	Referans / Önerilen Kaynak
1	“Şirketler Muhasebesi”, Faruk GÜÇLÜ, Detay Yayıncılık, Ankara, 2006.

Ölçme ve Değerlendirme Sistemi

#	Ağırlık	Çalışma Türü	Çalışma Adı
1	0.4	1	1. Mid-Term Exam
2	0.6	5	Final Exam

Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri

#	Öğrenim Çıktıları	Program Çıktıları	Ölçme ve Değerlendirme
1	Define the companys’ types and activities.	3͵6͵7	1͵2
2	Apply the transactions of establisment and liquidation of companies and record them in the accounts.	3͵5͵6͵7	1͵2
3	Define and explain increasing-decreasing the issue of capital and profit-loss distribution and record them in the accounts.	3͵7	1
4	Compare the different companies’ consolidations.	3͵7	1͵2
5	Define and distinguish the functions of stocks and bonds; record the transactions of bond supply and stock exchanges in the accounts.	3͵7	1͵2
6	Evaluate the accounting applications about consolidation.	3͵7	1
7	Describe the basis and characteristics of holding companies.	6͵7	1͵2
8	Describe and explain the different tax advantages of different corporations.	5͵6͵7	1

Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.

İş Yükü Detayları

#	Etkinlik	Adet	Süre (Saat)	İş Yükü
0	Course Duration	14	2	28
1	Course Duration Except Class (Preliminary Study, Enhancement)	14	3	42
2	Presentation and Seminar Preparation	0	0	0
3	Web Research, Library and Archival Work	5	1	5
4	Document/Information Listing	0	0	0
5	Workshop	0	0	0
6	Preparation for Midterm Exam	1	20	20
7	Midterm Exam	1	4	4
8	Quiz	0	0	0
9	Homework	0	0	0
10	Midterm Project	0	0	0
11	Midterm Exercise	0	0	0
12	Final Project	1	0	0
13	Final Exercise	0	0	0
14	Preparation for Final Exam	1	20	20
15	Final Exam	1	1	1
				120