Information Package / Course Catalogue
Corporation Accounting
Course Code: MKS203
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: 3
Objectives of the Course

After successful completion of this course, students will be able to understand and apply the subjects about: • Concept and types of corporations (companies) • Incorporation operations • Changes in capital • Distribution of dividends and losses and their taxation • Mergers&Acquisitions • Liquidation of a firm • Changes of the company formation

Course Content

To give information about account recording of corporation operations.

Name of Lecturer(s)
Ins. Hatice GÖKBULUT KAZAN
Learning Outcomes
1.To understand the types of corporations and operations about incorporation of a firm.
2.To understand the changes in capital, distribution of dividends and losses, Mergers&Acquisitions, liquidation of a firm.
3.To learn account recording of operations about incorporation of a firm.
4.To learn account recording of capital distribution of dividends and losses of a firm.
5.To learn account recording of Mergers&Acquisitions of a firm.
Recommended or Required Reading
1.Şirketler Muhasebesi, Ümit Ataman
2.Şirketler Muhasebesi, Prof.Dr. Yurdakul Çaldağ
3.Lecture notes
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and classification of corporations (companies)
Week 2 - Theoretical
Founding operations of ordinary company
Week 3 - Theoretical
Dividend distribution and liquidation opeations in ordinary companies
Week 4 - Theoretical
Founding operations of open companies (unlimited companies)
Week 5 - Theoretical
Capital contribution and liquidation opeations in open companies (unlimited companies)
Week 6 - Theoretical
Founding operations of commandite companies
Week 7 - Theoretical
Dividend distribution and liquidation opeations in commandite companies
Week 8 - Theoretical
Accounting operations in limited liability companies and their mergers&acquisitions
Week 9 - Theoretical
Founding operations of joint stock companies
Week 10 - Theoretical
Account recording of founding operations of joint stock companies
Week 11 - Theoretical
Capital contribution and decrease in joint stock companies
Week 12 - Theoretical
Account recording of issuing bonds and stocks in joint stock companies
Week 13 - Theoretical
Dividend distribution operations and their account recording in joint stock companies
Week 14 - Theoretical
Liquidation in joint stock companies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Midterm Examination113013
Final Examination120020
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
OÇ-1
OÇ-2
3
4
3
2
2
2
2
2
2
1
OÇ-3
OÇ-4
3
4
3
2
2
2
2
2
2
1
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026