Information Package / Course Catalogue
Companies Accounting
Course Code: EF182
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: 5
Objectives of the Course

The concept of firm, company types, company formation, capital increases, a common exchange, profit and loss distribution, liquidation procedures, and implementation issues such as teaching skills

Course Content

This course features which are related to the companies, is to teach basic accounting information and accounting records.

Name of Lecturer(s)
Learning Outcomes
1.Accounting operations of the companies does Ordinary
2.Limited makes accounting transactions related companies
3.Makes accounting transactions related to joint stock companies
4.Makes the distribution of profits and tax accrual
5. In the profession of sharing and participatory, contemporary, innovative, information technologies related to the subject, who have the ability to sustain the ability of lifelong learning
Recommended or Required Reading
1.Remzi Örten, Şirketler Muhasebesi, Gazi Kitabevi
2.Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept and types, Individual companies, properties, Individual differences between companies and capital companies.
Week 2 - Theoretical
Ordinary Companies, definition, organization operations, capital and joint changes, the profit and loss distribution, liquidation procedures and related accounting records.
Week 3 - Theoretical
Collective company, organization operations, capital and joint changes, procedures and related accounting records.
Week 4 - Theoretical
Profit and loss distribution companies collectively accounting records and related processes
Week 5 - Theoretical
Collective company establishment, capital, and common change, operations and accounting records relating to the distribution of profit and loss
Week 6 - Theoretical
Ordinary Company, General Partnership and Limited case studies to apply the accounting records of the companies.
Week 7 - Theoretical
Capital Companies' properties
Week 8 - Theoretical
Capital Companies' properties
Week 9 - Theoretical
Establishment of joint stock companies and the related accounting records and procedures.
Week 10 - Theoretical
Joint Stock Company of changes in capital, share transfers, the distribution of profit and loss accounting records and related processes.
Week 11 - Theoretical
Corporations practical case studies related to the accounting records.
Week 12 - Theoretical
Establishment of limited liability companies, capital and operations and the related accounting records for the common changes.
Week 13 - Theoretical
Limited şirketlerin kar ve zarar dağıtımı işlemleri ve muhasebe kayıtları.
Week 14 - Theoretical
Shareholding or limited liability companies and cooperatives accounting for transactions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Practice144398
Midterm Examination110111
Final Examination114216
TOTAL WORKLOAD (hours)125
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
4
3
3
3
3
3
3
3
3
OÇ-2
3
5
3
5
4
3
3
3
3
3
OÇ-3
3
5
3
3
3
3
3
3
3
3
OÇ-4
3
3
5
3
3
3
3
3
3
3
OÇ-5
3
5
3
3
3
3
3
3
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026