Accounting and Auditing
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD435

Course Name:

Corporate Accounting

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:

Basic information about companies; Company types, establishment, capital increase and decrease of companies, profit distribution, liquidation and closing transactions

Course Content:

Basic information about companies; Company types: Private companies and Capital companies; Ordinary companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Collective companies: establishment, capital increase and decrease, profit distribution, liquidation and closing transactions; Ordinary Limited companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Joint-stock Companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Limited companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Limited Partnerships Split into Capital Shares: establishment, capital increases and decreases, profit distribution, liquidation and closing transactions; Mergers and Fragmentation in Companies.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) Basic information about companies; Company types: Private Companies and Capital companies; Ordinary Companies: corporation, capital increase and decrease, profit distribution, liquidation and closing operations; Collective Companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Commonly controlled companies: establishment, capital increases and decreases, profit distribution, liquidation and closing operations; Joint Stock Companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Limited Liability Companies: establishment, capital increase and decrease, profit distribution, liquidation and closing operations; Capital-Controlled Companies: Capital increase and decrease, profit distribution, liquidation and closing operations; Merger and Division in Companies.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Basic information about companies, • Company Types	Repeating the subjects described in the course.
2)	• In ordinary companies: establishment, capital increase and reduction, profit distribution, liquidation and closing operations	Repeating the subjects described in the course.
3)	• In collective companies: establishment, capital increase and reduction, profit distribution, liquidation and closing operations.	Repeating the subjects described in the course.
4)	In corporation with ordinary companies: establishment, capital increase and reduction, profit distribution, liquidation and closing operations.	Repeating the subjects described in the course.
5)	In Joint Stock Companies: Establishment, capital increase and reduction, profit distribution, liquidation and closing operations.	Repeating the subjects described in the course.
6)	• Stock issuance transactions in joint stock companies.	Repeating the subjects described in the course.
7)	• Bond issuance in joint stock companies	Repeating the subjects described in the course.
8)	• In Limited Liability Companies: Establishment, capital increase and reduction, profit distribution, liquidation and closing operations.	Repeating the subjects described in the course.
9)	• Divided into capital shares of the Divided Companies: Establishment, capital increase and reduction, profit distribution, liquidation and closing transactions.	Repeating the subjects described in the course.
10)	• Holding companies: Establishment, capital increase and decrease, profit distribution, liquidation and closing operations.	Repeating the subjects described in the course.
11)	Kooperatiflerde: Kuruluş, sermaye artırım ve azaltımı, kar dağıtımı, tasfiye ve kapanış işlemleri.	Repeating the subjects described in the course.
12)	Lecture Discussion	Repeating the subjects described in the course.
13)	• Legal comparison of individual companies with Capital Companies and their status against tax legislation.	Repeating the subjects described in the course.
14)	• Merger, division and transfer operations in companies.	Repeating the subjects described in the course.
15)	Final Exam	nothing
16)	Final Exam
16)	Final Exam

Sources

Course Notes / Textbooks:	Dersin Hocasının Notları ve Sunumları
References:	Diğer kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	4
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	5
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Group study and homework
Lab
Reading

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Homework Assignments	2	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171