Information Package / Course Catalogue
Corporate Accountıng
Course Code: IYO269
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

To understand the concept of the company and the types of companies, establishment of companies operations, changes in footing, the distribution of profit and loss, mergers, the liquidation, issues such as understanding the application of such replacements

Course Content

Basic concepts, information about partnership, establishment capital changing and accounting records, profit and loss allocation and purification transactions of collective corporations, establishment, profit and loss allocations, purification transactions of limited partnership, establishment and capital changing process, profit and loss allocations, purifications transactions of limited

Name of Lecturer(s)
Learning Outcomes
1.Define corporations accounting
2.Explain relationships between corporations accounting and financial accounting
3.Perform the accounting transactions relating corporations
4.Resolve the accounting applications concern the corporations into kinds
5.To be capable of making company liquidation
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts, business enterprise and corporation concepts, different kinds of corporations, properties of partnership companies and stock corporations
Week 1 - Preparation Work
Related chapter in the course book
Week 2 - Theoretical
Properties of unlimited companies, incorporation procedure and entries
Week 2 - Preparation Work
Related chapter in the course book
Week 3 - Theoretical
Reasons of capital increase and decrease processes, procedure and entries in unlimited companies
Week 3 - Preparation Work
Related chapter in the course book
Week 4 - Theoretical
Profit and loss sharing, processes, procedure and entries in unlimited companies
Week 4 - Preparation Work
Related chapter in the course book
Week 5 - Theoretical
Reasons of liquidation, liquidation procedures and liquidation entries in unlimited companies
Week 5 - Preparation Work
Related chapter in the course book
Week 6 - Theoretical
Properties of limited partnerships, incorporation procedure and entries
Week 6 - Preparation Work
Related chapter in the course book
Week 7 - Theoretical
Properties of limited companies, incorporation procedure and entries
Week 7 - Preparation Work
Related chapter in the course book
Week 8 - Theoretical
Reasons of capital increase and decrease, processes, procedure and entries in limited companies
Week 8 - Preparation Work
Related chapter in the course book
Week 9 - Theoretical
Reasons of capital increase and decrease, processes, procedure and entries in limited companies (Midterm Exam)
Week 9 - Preparation Work
Related chapter in the course book
Week 10 - Theoretical
Calculating the tax assessment, post closing entries, required procedures for profit and loss sharing, processes and entries for limited companies
Week 10 - Preparation Work
Related chapter in the course book
Week 11 - Theoretical
Reasons of liquidation, liquidation procedures and liquidation entries in limited companies
Week 11 - Preparation Work
Related chapter in the course book
Week 12 - Theoretical
Properties of stock joint companies, incorporation procedure and entries
Week 12 - Preparation Work
Related chapter in the course book
Week 13 - Theoretical
Calculating the tax assessment, post closing entries, required procedures for profit and loss sharing, processes and entries for stock joint companies
Week 13 - Preparation Work
Related chapter in the course book
Week 14 - Theoretical
Reasons of liquidation, liquidation procedures and liquidation entries in stock joint companies
Week 14 - Preparation Work
Related chapter in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination1617
Final Examination1819
TOTAL WORKLOAD (hours)72
Contribution of Learning Outcomes to Programme Outcomes