Information Package / Course Catalogue
Advanced Corporate Accounting and Consolidated Statements
Course Code: İMF508
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

At the end of this course; By using the basic principles and evaluation methods of accounting applications, it is aimed to teach the accounting of the transactions required from the establishment stage to the liquidation process in accordance with the uniform chart of accounts.

Course Content

Company Description, Types, Collective Companies, Accounting Practices Related to Collective Companies, Commonly Used Companies, Accounting Applications Related to Commonly Used Companies, Accounting Applications Related to Joint Stock Companies, Limited Liability Companies, Accounting Applications Related to Limited Liabilities, Mergers and Acquisitions.

Name of Lecturer(s)
Learning Outcomes
1.Companies can apply advanced accounting,
2.Consolidation in the financial statements, perform transactions,
3.Companies to find solutions to specific issues in accounting.
4.
5.
Recommended or Required Reading
1.Yunus Kıhsalı, Şirketler Muhasebesi, Beta Yayınları, İstanbul, 2008.
Weekly Detailed Course Contents
Week 1 - Theoretical
In general, the types and characteristics of the company
Week 1 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 2 - Theoretical
Joint ventures and the related accounting transactions with these companies
Week 2 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 3 - Theoretical
Limited liability companies and the related accounting transactions with these companies
Week 3 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 4 - Theoretical
Corporations and Limited Liability companies, establishment procedures
Week 4 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 5 - Theoretical
Corporations and Limited Liability companies, capital increase transactions
Week 5 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 6 - Theoretical
Corporations and Limited Liability companies, capital reduction procedures
Week 6 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 7 - Theoretical
Corporations and Limited Liability companies, the dividend distribution operations
Week 7 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Holding Accounting
Week 9 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 10 - Theoretical
Methods to consolidated financial statements
Week 10 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 11 - Theoretical
Methods to consolidated financial statements
Week 11 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 12 - Theoretical
Consolidation applications
Week 12 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 13 - Theoretical
Consolidation applications
Week 13 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 14 - Theoretical
Special Topics in Corporate accounting
Week 14 - Preparation Work
Yurdakul Çaldağ, Şirketler Muhasebesi, Gazi Kitabevi, Ankara, 2009. Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
Week 16 - Final Exam
Final Exam
Week 17 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
3
4
5
4
5
4
4
5
5
OÇ-2
5
3
4
3
4
4
5
5
4
4
OÇ-3
5
4
5
5
4
4
4
4
4
4
OÇ-4
2
3
4
5
2
3
3
4
5
3
OÇ-5
3
4
5
2
3
3
4
4
2
3
Adnan Menderes University - Information Package / Course Catalogue