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

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.

Course Content

Explanation of company types, and keeping records of company: establishment, capital increase and decrease, closure and liquidation.

Name of Lecturer(s)
Learning Outcomes
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.
Recommended or Required Reading
1.Durmuş, A. F., & Bekçi, İ. (2024) Corporate Accounting. Detay Publishing, Ankara.
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
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140349
Assignment1505
Quiz1303
Midterm Examination1606
Final Examination112113
TOTAL WORKLOAD (hours)76
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026