| Code: MUH211 |
Course Title: BUSINESS ACCOUNTING |
Theoretical+Practice: 2+0 |
ECTS: 3 |
|
| Year/Semester of Study |
2 / Fall Semester |
| Level of Course |
Short Cycle Degree Programme |
| Type of Course |
Compulsory |
| Department |
ACCOUNTING AND TAX PRACTICES |
| Pre-requisities and Co-requisites |
None |
| Mode of Delivery |
Face to Face |
| Teaching Period |
14 Weeks |
| Name of Lecturer |
HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) |
| Name of Lecturer(s) |
HATİCE İLLEEZ, |
| Language of Instruction |
Turkish |
| Work Placement(s) |
None |
| Objectives of the Course |
| A variety of types of companies (ordinary, general, comandite partnership, limited partnership, corporate, holding) to regulate the accounting records. |
| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
can know the basic concepts of corporate accounting. |
PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations
|
Examination
|
| LO-2 |
can make the basic records of corporate accounting. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations
|
Examination
|
| LO-3 |
can make out statement of profit appropriation |
PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.
|
Examination
|
| LO-4 |
can make spesific accounting records for corporate accounting which . |
PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Companies are established in order to make a profit. Company, organization, liquidation records, determination of commercial profits, income or loss divided between the partners, the companies are among the fundamental concepts of accounting. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
General Information on companies |
Expression / Question - Answer |
| 2 |
General Partnership and Accounting |
Expression / Question - Answer |
| 3 |
General Partnership and Accounting |
Expression / Question - Answer |
| 4 |
General Partnership and Accounting |
Expression / Question - Answer |
| 5 |
General Partnership and Accounting |
Expression / Question - Answer |
| 6 |
General Partnership and Accounting |
Expression / Question - Answer |
| 7 |
Comandite company and Accounting |
Expression / Question - Answer |
| 8 |
mid-term exam |
|
| 9 |
Comandite company and Accounting |
Expression / Question - Answer |
| 10 |
Limited Companies and Accounting |
Expression / Question - Answer |
| 11 |
Limited Companies and Accounting |
Expression / Question - Answer |
| 12 |
Limited Companies and Accounting |
Expression / Question - Answer |
| 13 |
Corporation Companies and Accounting |
Expression / Question - Answer |
| 14 |
Corporation Companies and Accounting |
Expression / Question - Answer |
| 15 |
Corporation Companies and Accounting |
Expression / Question - Answer |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Haftacı, V. (2010). Şirketler Muhasebesi. Umuttepe yayınları |
| 2 |
Bektöre, S., Benligiray, Y., Aydın, D. (2002). Şirketler Muhasebesi. Anadolu Üniversitesi Yayınları |
| Required Course instruments and materials |
| Book. |
