
| 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 |
The ability to understand the concept of a company and its types, and to apply knowledge of company formation procedures, capital changes, profit and loss distribution, taxation, mergers, dissolution (liquidation), and changes of company type.
Explanation of company types, and keeping records of company: establishment, capital increase and decrease, closure and liquidation.
| 1. | It explains the types of companies and the procedures for establishing them. |
| 2. | It explains profit and loss distribution, mergers, and liquidations in companies. |
| 3. | They can register the incorporation procedures of companies. |
| 4. | They can make accounting entries for decision and loss distribution transactions in companies. |
| 5. | It can keep accounting records for company mergers and liquidations. |
| 1. | Durmuş, A. F., & Bekçi, İ. (2024) Corporate Accounting. Detay Publishing, Ankara. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Assignment | 1 | %5 |
| Quiz | 1 | %5 |
| Midterm Examination | 1 | %30 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 0 | 3 | 49 |
| Assignment | 1 | 5 | 0 | 5 |
| Quiz | 1 | 3 | 0 | 3 |
| Midterm Examination | 1 | 6 | 0 | 6 |
| Final Examination | 1 | 12 | 1 | 13 |
| TOTAL WORKLOAD (hours) | 76 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 1 | 5 | 4 | 2 | 1 | ||||
OÇ-2 | 5 | 1 | 5 | 4 | 2 | 2 | ||||
OÇ-3 | 5 | 2 | 5 | 3 | 2 | 2 | ||||
OÇ-4 | 5 | 2 | 5 | 3 | 2 | 2 | ||||
OÇ-5 | 5 | 2 | 5 | 3 | 2 | 3 | ||||