Faculty of Business and Management Sciences · Islamic Economics and Finance · Undergraduate
Course Objective
Within the scope of this course, the concept of company and classification of companies, establishment of companies, dividend distribution, capital changes, liquidation, merger, etc. will be covered. The special issues and the accounting dimension of these issues will be examined.
Course Content
Definition and classification of companies, capital movements in companies, profit distribution, evaluation and accounting of situations such as merger, division, liquidation and bankruptcy within the framework of the Turkish Commercial Code and relevant tax legislation.
Required Resources
Needles, Belverd E., Powers, Marian, Crosson, Susan V.. (2014). Principles of Accounting (12th ed. pdf ed.). United States: South-Western Cengage Learning.
Recommended Resources
Magness, V. (2003). Economic values and corporate financial statements. Environmental management, 32, 1-11.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 14 | 3 | 42 |
| Out of Class Study Period | 14 | 3 | 42 |
| Midterm | 1 | 10 | 10 |
| Quiz | 0 | 0 | 0 |
| Assignment | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 30 | 30 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Classification of companies and the basic concepts and features of corporate accounting | Lecture Notes |
| 2 | Ordinary partnership characteristics and accounting transactions | Lecture Notes |
| 3 | Accounting for general partnership properties, establishment, capital increase and reduction transactions | Lecture Notes |
| 4 | Accounting of profit and loss distribution transactions in general partnership | Lecture Notes |
| 5 | Accounting of limited partnership properties, establishment, capital increase and decrease | Lecture Notes |
| 6 | Accounting of profit and loss distribution transactions in limited partnership | Lecture Notes |
| 7 | Accounting for joint stock company properties, establishment, capital increase and reduction transactions | Lecture Notes |
| 8 | Midterm Exam | Preparation for midterm exam |
| 9 | Accounting of profit and loss distribution transactions in joint stock companies | Lecture Notes |
| 10 | Accounting for limited liability company properties, establishment, capital increase and reduction transactions | Lecture Notes |
| 11 | Accounting of profit and loss distribution transactions in limited liability companies | Lecture Notes |
| 12 | Characteristics of cooperatives, establishment, capital increase and decrease, accounting of profit and loss distribution transactions | Lecture Notes |
| 13 | Liquidation Procedures in Companies | Lecture Notes |
| 14 | Mergers, divisions and conversions in companies and their accounting | Lecture Notes |
| 15 | Final Exam | Preparation for final exam |