Information Package / Course Catalogue
| Course Code | : KPO203 |
| Course Type | : Required |
| Couse Group | : Short Cycle (Associate's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 4 |
To recognize the cooperatives, To comprehend the accounting processes of cooperatives
Basic Concepts, Organization of cooperative society, General Features, General characteristic. Financial and legal organization, Law of cooperative, Establish conditioners of cooperative, Enter into partnership and withdraw from Partnership, Responsibility and right of partnership, Accounting System in the Cooperatives, Account chart, Transactions of establishing, Entrance and exit partnership, Distribution of difference at income and expense and transactions of dissolution, Accounting Applications in the Cooperative Society.
| 1. | Explain the Accounting systems in the cooperatives |
| 2. | Apply the accounting of fiscal nature transactions made by various corporations, |
| 3. | Explain the liquidation of cooperative operations |
| 4. | Learn about the merger, liquidation and disintegration of cooperatives |
| 5. | Analyze the financial statements of cooperatives |
| 1. | KARANLIK, Sebahattin, Kooperatifler ve Muhasebesi, Nobel yayıncılık, Ankara |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 3 | 56 |
| Midterm Examination | 1 | 20 | 0 | 20 |
| Final Examination | 1 | 20 | 1 | 21 |
| TOTAL WORKLOAD (hours) | 97 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | |
OÇ-1 | 3 | 5 | 2 | 2 | 3 | 2 |
OÇ-2 | 3 | 5 | 2 | 2 | 3 | 2 |
OÇ-3 | 3 | 5 | 2 | 2 | 3 | 2 |
OÇ-4 | 3 | 3 | 3 | 4 | 3 | 2 |
OÇ-5 | 3 | 4 | 4 | 2 | 3 | 2 |