Information Package / Course Catalogue
Corporate Accounting
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
Objectives of the Course

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.

Course Content

Definition and basic features of collective company, organization, and the capital change operations, liquidation of capital companies, companies type replacement procedures.

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.
5.
Recommended or Required Reading
1.Yunus KİSHALI, Şirketler Muhasebesi, 16.Baskı, Beta Yayınları, İstanbul, 2015.
2.Remzi ÖRTEN, Ortaklıklar ve Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2004.
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
Companies Liquidation: Liquidation Concept, Individual Companies Liquidation
Week 9 - Intermediate Exam
Midterms
Week 10 - Intermediate Exam
Midterms
Week 11 - Theoretical
Liquidation of Capital Companies
Week 12 - Theoretical
Companies Mergers: Merger Concept, Types of Merger, Merger Case Taxation
Week 13 - Theoretical
New Company Set Up Through Merger / Transfer Through Merger Sample Applications
Week 14 - Theoretical
Companies Type Replacement Procedures
Week 15 - Theoretical
Definition and Basic Properties of Co-operatives, Enterprise Operations
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130226
Midterm Examination115116
Final Examination120121
TOTAL WORKLOAD (hours)102
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026