Information Package / Course Catalogue
Compenies Accounting
Course Code: İŞT208
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 1
Prt.: 1
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

The aim is for students to record company types and all accounting transactions related to these companies.

Course Content

The concept of a company, types of companies and accounting for company transactions

Name of Lecturer(s)
Ins. Tuğba KAVLU
Learning Outcomes
1.Account for the establishment, capital increase/decrease and profit/loss distribution transactions of collective companies.
2.Account for the establishment, capital increase/decrease and profit/loss distribution transactions of limited partnership companies.
3.Account for the establishment, capital increase/decrease and profit/loss distribution transactions of Limited Companies.
4.Account for the establishment, capital increase, decrease and profit/loss distribution transactions of joint stock companies.
5.Account for the establishment, capital increase and decrease and profit and loss distribution transactions of cooperatives.
6.Explain the liquidation and merger processes in companies.
Recommended or Required Reading
1.Companies Accounting, Dr. Öğr. Ü. Mustafa Savcı
2.Companies Accounting, Prof. Dr. Yunus Kishalı
Weekly Detailed Course Contents
Week 1 - Theoretical
Companies and Accounting
Week 2 - Theoretical
Establishment, Capital Increase and Decrease Procedures in Collective Companies
Week 3 - Theoretical
Profit and Loss Distribution and Accounting in Collective Companies
Week 4 - Theoretical
Establishment of Limited Partnerships, Capital Increase and Decrease Procedures
Week 5 - Theoretical
Profit and Loss Distribution and Accounting in Limited Partnerships
Week 6 - Theoretical
Establishment of Limited Companies, Capital Increase and Decrease Procedures
Week 7 - Theoretical
Profit and Loss Distribution and Accounting in Limited Companies
Week 8 - Theoretical
Establishment Procedures and Accounting of Joint Stock Companies (Midterm Exam)
Week 9 - Theoretical
Capital Increase and Decrease Procedures and Accounting of Joint Stock Companies
Week 10 - Theoretical
Profit and Loss Distribution and Accounting in Joint Stock Companies
Week 11 - Theoretical
Establishment of Cooperatives, Capital Increase and Decrease Procedures
Week 12 - Theoretical
Profit and Loss Distribution and Accounting in Cooperatives
Week 13 - Theoretical
Liquidation Procedures and Accounting in Companies
Week 14 - Theoretical
Merger Transactions and Accounting in Companies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142256
Assignment1606
Midterm Examination1516
Final Examination1617
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
OÇ-1
3
5
4
OÇ-2
3
5
4
OÇ-3
3
5
4
OÇ-4
3
5
4
OÇ-5
3
5
4
OÇ-6
3
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026