CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Companies Accounting CMU205 FALL 3+1 C 4
    Learning Outcomes
    1- Explain the types of companies.
    2-Explain the differences between private companies and capital companies.
    3-It regulates the establishment transactions of capital companies, capital changes, profit-loss distribution, merger-liquidation and related accounting records.
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14456
    Classroom study (Pre-study, practice)14342
    Assignments0000
    Short-Term Exams (exam + preparation) 0000
    Midterm exams (exam + preparation)4011010
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 6011212
    0000
    Total Workload (hours)   120
    Total Workload (hours) / 30 (s)     4 ---- (4)
    ECTS Credit   4
  • Course Content
  • Week Topics Study Metarials
    1 Detailed general information to companies and their relationship with legal involvement. R1: Şirketler Muhasebesi, p.1-3
    2 Classification of companies and subject of corporate accounting. R1: Şirketler Muhasebesi, p.4-6
    3 Accounting records regarding the definition and characteristics of ordinary companies, establishment of ordinary companies, capital, profit-loss distribution and liquidation (dissolution). R1: Şirketler Muhasebesi, p.7-8
    4 Definition and characteristics of collective companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.9-19 R1: Şirketler Muhasebesi, p.70-112
    5 Definition and characteristics of collective companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.9-19 R1: Şirketler Muhasebesi, p.70-112
    6 Definition and characteristics of collective companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.9-19 R1: Şirketler Muhasebesi, p.70-112
    7 Definition and characteristics of limited partnerships, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.20-27 R1: Şirketler Muhasebesi, p.70-112
    8 Definition and characteristics of limited partnerships, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.20-27 R1: Şirketler Muhasebesi, p.70-112
    9 Review of applied topics. R1: Şirketler Muhasebesi, p.70-112
    10 Definition and characteristics of joint stock companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.28-52 R1: Şirketler Muhasebesi, p.70-112
    11 Definition and characteristics of joint stock companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.28-52 R1: Şirketler Muhasebesi, p.70-112
    12 Definition and characteristics of limited liability companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.53-62 R1: Şirketler Muhasebesi, p.113-118
    13 Definition and characteristics of limited liability companies, establishment, capital movements and profit and loss distribution structure, liquidation, transfer, merger transactions accounting records. R1: Şirketler Muhasebesi, p.53-62 R1: Şirketler Muhasebesi, p.113-118
    14 Cooperative company, company mergers and repetition of the issues with practical solutions. R1: Şirketler Muhasebesi, p.63-67
    Prerequisites -
    Language of Instruction Turkish
    Responsible Instructor Gör. Eyyüp KARAKAŞ
    Instructors -
    Assistants -
    Resources R1. KARAKAŞ Eyyüp, Şirketler Muhasebesi (Lecture Notes)
    Supplementary Book -
    Goals Companies; specific transactions, establishment, capital movements, profit / loss distribution, etc. Learning the subjects theoretically and practically.
    Content Types of companies, purposes, establishment, legal structure, capital movements, profit / loss distribution structure, liquidation, transfer, merger transactions and accounting records.
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 The students will be able to register the notebooks used in commercial life in accordance with the legislation process and rudiments. 5
    2 They are enable to explain the features of the businesses which are active in commercial life. 4
    3 They are enable to register the establishment, incorporation, period end transactions and liquidation of the companies. 5
    4 They gain practical skills about office layout, and staff management -
    5 As an accountant, they follow the regulations and register according to the accounting standards. 3
    6 They know, arrange, apply and keep the documents used in commercial life. 2
    7 They practice vocational mathematics applications. -
    8 They know the terms about economy, finance, capital market and, foreign trade. -
    9 They are enable to make correspondence on computer with F keyboard and prepare charts. -
    10 They can use packet programs related with their work field. -
    11 They can collect data, transform them into series and evaluate the data results. -
    12 They can prepare a report about their work fields by using research, method and techniques. -
    13 They can make calculations related with tax and edit declarations. -
    14 They can make cost calculations and apply techniques of financial analysis. -
    15 They can explain the importance of professional ethics in business life. -
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