Information Package / Course Catalogue
Accounting Transactions in Companies
Course Code: UTİ315
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 6
Objectives of the Course

Companies accounting concepts and techniques and the use of this information in the economic decision making process.

Course Content

Companies accounting concepts and techniques

Name of Lecturer(s)
Learning Outcomes
1.Understands The concept of the company, the distinction between persons and capital company.
2.Understands Companies, institutions, capital change, profit/loss distribution, liquidation, merger, statutory provisions regarding such replacement operations and reflected in their accounting records.
3.Explains and interprets them reflected in the accounting records.
4.Have knowledge about the Establishment of Cooperatives, Capital Increase and Decrease Transactions.
5.Becomes a qualified accounting staff capable of analytical thinking and problem solving to meet the needs of accounting or consultancy offices, public or private sector institutions' accounting and finance departments,
Recommended or Required Reading
1.YÜKÇÜ Süleyman, Yönetim Muhasebesi, Birleşik Matbaacılık, İzmir, 2007.
Weekly Detailed Course Contents
Week 1 - Theoretical
Company & Corporate Concepts, Classification of Companies
Week 2 - Theoretical
Definition and Basic Features of Collective Company, Organization, and the Capital Change Operations
Week 3 - Theoretical
Collective Companies Profit/Loss Distribution Operations
Week 4 - Theoretical
Definition and Basic Properties Limited Company, Organization, and the Capital Change Operations
Week 5 - Theoretical
Definition and Basic Properties of Joint Stock Company, Organization, and the Capital Change Operations
Week 6 - Theoretical
Joint Stock Company Profit/Loss Distribution Operations
Week 7 - Theoretical
Definition and Basic Properties of Limited Company, Organization, and the Capital Change Operations
Week 8 - Theoretical
Limited Company Profit/Loss Distribution Operations(Midterm)
Week 9 - Theoretical
Companies Liquidation: Liquidation Concept, Individual Companies Liquidation
Week 10 - Theoretical
Liquidation of Capital Companies
Week 11 - Theoretical
Companies Mergers: Merger Concept, Types of Merger, Merger Case Taxation
Week 12 - Theoretical
New Company Set Up Through Merger / Transfer Through Merger Sample Applications
Week 13 - Theoretical
Companies Type Replacement Procedures
Week 14 - Theoretical
Companies Type Replacement Procedures
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination130131
TOTAL WORKLOAD (hours)151
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
3
4
3
5
5
2
2
2
2
3
5
4
2
5
5
OÇ-2
3
4
5
2
2
5
5
5
5
3
4
5
5
5
5
OÇ-3
3
3
2
5
3
5
3
5
5
4
4
2
4
4
4
OÇ-4
2
3
5
4
3
5
5
5
5
4
5
5
5
5
4
OÇ-5
2
3
5
3
5
4
5
4
5
4
5
4
5
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026