Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İŞL228 - BUSINESS ADMINISTRATION

Code: İŞL228 Course Title: CORPORATE ACCOUNTING Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 2 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department BUSINESS ADMINISTRATION
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer EDA KÖSE (edakose@nevsehir.edu.tr)
Name of Lecturer(s) EDA KÖSE,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
Increase the legal and accounting knowledge about the companies in terms of TTK and debts law in the field of business.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Personal business transactions. PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
 		Examination
LO-2 Capital company transactions PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
 		Examination
LO-3 Gains information about the legal processes in company establishment, merger and liquidation processes. PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Structure of companies, establishment, capital increase reduction, profit and loss distribution, merger and liquidation.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Collective company operations Lecturing
2 Limited partnership operations Lecturing
3 To make the closing process of the private company Lecturing
4 Establish a capital company Lecturing
5 Saving openings Lecturing
6 Record capital changes Lecturing
7 To record the profit / loss distribution Lecturing
8 mid-term exam
9 To record the profit / loss distribution Lecturing
10 Capital company to make closing transactions Lecturing
11 Establish cooperatives Lecturing
12 Determining the rights and responsibilities of partners Lecturing
13 Identify cooperative organs. Lecturing
14 Make cooperative records. Lecturing
15 Case study solution Lecturing
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Sağlam, N.-Şengel, S. Şirketler Muhasebesi, Detay Yayıncılık, 2011.
2 Gültekin, S.- Savcı, M. Şirketler Muhasebesi, ABP Yayınevi, Trabzon, 2007.
3 Güçlü, F. Şirketler Muhasebesi, Detay Yayıncılık, 2010.
Required Course instruments and materials
Coursebooks and internet sources.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 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 2 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
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 3 7 21
mid-term exam 2 1 2
Own study for final exam 3 7 21
final exam 2 1 2
0
0
Total work load; 116