Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH211 - ACCOUNTING AND TAX PRACTICES

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	Narration Method
2	General Partnership and Accounting	Narration Method
3	General Partnership and Accounting	Narration Method
4	General Partnership and Accounting	Narration Method
5	General Partnership and Accounting	Narration Method
6	General Partnership and Accounting	Narration Method
7	Comandite company and Accounting	Narration Method / Problem Solving Method
8	mid-term exam
9	Comandite company and Accounting	Narration Method
10	Limited Companies and Accounting	Narration Method
11	Limited Companies and Accounting	Narration Method
12	Limited Companies and Accounting	Narration Method
13	Corporation Companies and Accounting	Narration Method
14	Corporation Companies and Accounting	Narration Method
15	Corporation Companies and Accounting	Narration Method / Problem Solving Method
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.

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	1	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	1	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	2	14	28
Outside Class
a) Reading	2	14	28
b) Search in internet/Library			0
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	4	4	16
mid-term exam	1	1	1
Own study for final exam	4	4	16
final exam	1	1	1
			0
			0
Total work load;			90