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. |
The students who have succeeded in this course;
Learning Outcomes |
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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.
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Competence to Work Independently and Take Responsibility |
|
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 |
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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 |