Information Package / Course Catalogue
Corporate Accounting
Course Code: MUH253
Course Type: Non Departmental Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 1
Prt.: 1
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

The aim of this course is to learn the commercial and legal types and characteristics of companies, to apply the accounting procedures related to establishment, capital changes, profit-loss distribution, mergers and liquidation. For this purpose, students are expected to be able to account for establishment, capital changes, profit taxation, profit and loss distribution, and liquidation. In addition, students are expected to understand the duties, authority and responsibilities of the general assembly, board of directors and supervisory board of capital companies..

Course Content

Accounting for establishment, capital changes, profit-loss distribution and liquidation of companies.

Name of Lecturer(s)
Ins. Baki ERDOĞAN
Learning Outcomes
1.Will be able to define and explain the types of corporate accounting.
2.Comprehend the establishment of a collective company.
3.It can distribute profit and loss in the collective company.
4.Carry out liquidation procedures in a collective company
5.Can grasp the merger process in a collective company.
6.Cognize the establishment of a joint stock company.
Recommended or Required Reading
1.Ataman, Ü. (2000), Corporate Accounting, Turkmen Bookstore, Istanbul.
2.Savcı, M. (2009), Corporate Accounting, Murathan Publishing House, Trabzon.
3.Kavak, Ş. O. (2006) "Corporate Accounting", 1st Edition, Nobel Yayın Dağıtım, Ankara
4.Güçlü, F. (2003) "Corporate Accounting", Detay Publishing, 1st Edition, Bolu
Weekly Detailed Course Contents
Week 1 - Theoretical
"Basic concepts, business and company concepts, types of companies, individuals and capital companies features"
Week 2 - Theoretical
" Characteristics, establishment procedures and establishment records of collective companies ""Basic concepts, business and company concepts, types of companies, individuals and capital companies features"""
Week 3 - Theoretical
" ""The reasons, ways of capital increase and reduction in unlimited companies, capital increase transactions and records """
Week 4 - Theoretical
" Profit and loss distribution, ways, transactions and records in unlimited companies"
Week 5 - Theoretical
" Reasons for liquidation, liquidation procedures, liquidation records in unlimited companies"
Week 6 - Theoretical
" Reasons for liquidation, liquidation procedures, liquidation records in unlimited companies"
Week 7 - Theoretical
" Reasons of liquidation, liquidation procedures, liquidation records and records in unlimited companies"
Week 8 - Intermediate Exam
Mid-term and course review
Week 9 - Theoretical
" Reasons of liquidation, liquidation procedures, liquidation records and records in unlimited companies"
Week 10 - Theoretical
" Reasons of merger, merger transactions, merger records in unlimited companies"
Week 11 - Theoretical
" Reasons of merger, merger transactions, merger records in unlimited companies"
Week 12 - Theoretical
" Properties, establishment procedures and establishment records of joint stock companies"
Week 13 - Theoretical
" The reasons, ways, procedures and records of capital increase and decrease in joint stock companies"
Week 14 - Theoretical
The reasons, ways, procedures and records of capital increase and decrease in joint stock companies
Week 15 - Final Exam
final examin
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory102828
Lecture - Practice1077
Midterm Examination17714
Final Examination1141226
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes