
| Course Code | : İŞLT315 |
| 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 | : 4 |
In this course, the concept of classification of companies and enterprises, establishment of corporations, profit / loss distribution, changes in capital, liquidation, merger will be examined the dimension of the property showing the subjects and their accounting.
Definition and basic features of collective company, organization, and the capital change operations, liquidation of capital companies, companies type replacement procedures.
| 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. | |
| 5. |
| 1. | Yunus KİSHALI, Şirketler Muhasebesi, 16.Baskı, Beta Yayınları, İstanbul, 2015. |
| 2. | Remzi ÖRTEN, Ortaklıklar ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2004. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 13 | 0 | 3 | 39 |
| Individual Work | 13 | 0 | 2 | 26 |
| Midterm Examination | 1 | 15 | 1 | 16 |
| Final Examination | 1 | 20 | 1 | 21 |
| TOTAL WORKLOAD (hours) | 102 | |||
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 | 3 | 4 | 3 | 2 | 3 | 3 | 3 | |||||||
OÇ-2 | 2 | 3 | 2 | 2 | 3 | 2 | 4 | 4 | |||||||
OÇ-3 | 3 | 3 | 4 | 3 | 2 | 3 | 3 | 3 | |||||||
OÇ-4 | |||||||||||||||
OÇ-5 | |||||||||||||||