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İzmir Ekonomi Üniversitesi

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    VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 221 | Course Introduction and Application Information

    Course Name
    Corporate Accounting
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    MUH 221
    Fall/Spring
    3
    0
    3
    5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Elective
    Course Level
    Short Cycle
    Mode of Delivery face to face
    Teaching Methods and Techniques of the Course Discussion
    Problem Solving
    Q&A
    Lecture / Presentation
    National Occupation Classification -
    Course Coordinator -
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives The purpose of this course is to provide students with the relevant and sufficient information necessary to identify the types of corporations and to manage the necessary accounting entries booked during the life of any corporation. These accounting entries are related to circumstances such as setting up a company, change in capital amount, dividend payment and liquidation of a company.
    Learning Outcomes

    The students who succeeded in this course;

    • will be able to identify types of the corporations and explain their characteristics
    • will be able to perform accounting transactions related to the setting up a company
    • will be able to perform accounting transactions related to the change in capital amount
    • will be able to perform accounting transactions related to the dividend payment of a company
    • will be able to perform accounting transactions related to the liquidation of a company
    Course Description Students will be able to identify corporations according to their distinctive characteristics. Considering the to the rules and regulations, students will be able to manage accounting transactions related to the circumstances such as setting up a company, change in capital amount, dividend payment and liquidation of a company.
    Related Sustainable Development Goals

     



    Course Category

    		Core Courses
    X
    Major Area Courses
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Corporation concept, main objectives and characteristics of corporations Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 46-54.
    2 Accounting principles. Generally accepted accounting principles Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 1-38.
    3 Types of corporations. Information on simple partnership. Setting up a simple partnership, dividend payment and liquidation for simple partnership Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 46-54.
    4 Comparison between sole proprietorship and equity company Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 55-73.
    5 Setting up unlimited companies and changes in capital for unlimited companies Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 77-116.
    6 Dividend payment in unlimited companies and liquidation of unlimited companies Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 118-128.
    7 Setting up commandite companies and changes in capital for commandite companies Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 148-169.
    8 MIDTERM MIDTERM
    9 Dividend payment in commandite companies and liquidation of commandite companies Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 170-205.
    10 Setting up incorporations and changes in capital for incorporations Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 235-255.
    11 Issuing bonds and dividend payment in incorporations and liquidation of incorporations. Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709. Pages 255-268.
    12 Setting up limited companies. Changes in capital for limited companies. Liquidation of limited companies Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709.
    13 Setting up commandite companies divided by shares. Changes in capital and liquidation in commandite companies divided by shares Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709.
    14 Setting up holding companies and dividend payment in holding companies. Preparation of consolidated financial statements. Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709.
    15 Practices for various transactions -
    16 FINAL FINAL

     

    Course Notes/Textbooks

    Şirketler Muhasebesi, Prof. Dr. Vasfi Haftacı, Umuttepe Yayınları, 2013, ISBN: 6055936709.
    Suggested Readings/Materials

    -

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    Presentation / Jury
    -
    -
    Project
    Seminar / Workshop
    Oral Exams
    1
    20
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    14
    3
    42
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    0
    Presentation / Jury
    -
    -
    0
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    1
    14
    14
    Midterms
    1
    16
    16
    Final Exam
    1
    25
    25
        Total
    145

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    		 Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to explain the scope, importance and functions of the accounting process
    -
    -
    X
    -
    -
    2

    To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting
    -
    -
    X
    -
    -
    3

    To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle
    -
    -
    -
    X
    -
    4

    To be able to analyze the financial statements like balance sheet and income statement
    -
    -
    -
    -
    -
    5

    To be able to use computer related software programs and field related computer applications
    -
    -
    -
    -
    -
    6

    To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management
    -
    X
    -
    -
    -
    7

    To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange
    -
    -
    -
    -
    -
    8

    To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena
    -
    -
    -
    -
    -
    9

    To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic
    -
    -
    -
    -
    -
    10

    To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field
    -
    -
    -
    -
    -
    11

    To be able to make decisions based on the principles of professional ethics, accountability and responsibility
    -
    -
    -
    -
    -
    12

    To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment
    -
    -
    -
    -
    -
    13

    To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession
    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

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