Course Information

Course Information
Course Title Code Language Type Semester L+U Hour Credits ECTS
Company Accounting MUH3184 Turkish Compulsory 3. Semester 2 + 1 3.0 3.0
Prerequisite Courses
Course Level Associate
Mode of delivery Face to face
Course Coordinator Dr. Öğr. Üyesi İlkay ERTURAN
Instructor(s) Dr. Öğr. Üyesi İlkay ERTURAN (Güz)
Goals This course is intended to do with the student's company transactions and accounting records.
Course Content To make collective corporate transactions, to dol imited corporate transactions, individual company to make the closing process, establish a capital company, store opening processes, save changes to the capital, record the distribution of profit and loss, equity firm to do the closing, establish a cooperative, determine the rights and responsibilities of the partners, determine the co-operative bodies, make records of the cooperative.
Learning Outcomes
# Öğrenme Kazanımı
1 İndividual company operations
2 To make operations capital company
3 Cooperative Transaction Processing
Lesson Plan (Weekly Topics)
Week Topics/Applications Method
1. Week Make collective corporate transactions
2. Week Make operations limited company
3. Week To make the closing process individual company
4. Week Capital company set up
5. Week Opening to record transactions
6. Week Save changes to the Capital
7. Week Record the distribution of profit and loss
8. Week Ara sınav
9. Week Record the distribution of profit and loss
10. Week To make the closing process capital of company
11. Week Cooperative set up
12. Week Determine the rights and responsibilities of partners
13. Week To determine cooperative bodies
14. Week To determine cooperative bodies
*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.
The Matrix for Course & Program Learning Outcomes
No Program Requirements Level of Contribution
1 2 3 4 5
1 To have the knowledge and skills which have undergird some qualifications which have gained in general or vocational secondary education lessons and some tools and supplies of application and to demonstrate that having understood the basic concepts of the accounting profession
2 Be able to effectively identificate, collect and save that the data needed to solve accounting problems which known in business organization and demonstrate the ability to prepare financial and legal reports by using intellectual or manually skills and theoretical knowledge to practical applications
3 In practical studies related to Accounting, be able to open to communication and teamwork with colleagues, superiors and service groups
4 Perform as an independent learning in related fields with Accounting and show what they have learned
8 Use of office, computerized accounting, internet technologies softwares in accounting environment.
Relations with Education Attainment Program Course Competencies
Program Requirements DK1 DK2 DK3
PY1 5 5 5
PY2 5 5 5
PY3 3 3 3
PY4 4 4 4
PY8 4 4 4
Recommended Sources
Ders Kitabı veya Notu Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar
  • ATAMAN Ü. 1996, Şirketler muhasebesi, Türkmen kitapevi İSTANBUL
  • ÇABUK A.1994, Şirketler Muhasebesi, BURSA
  • LALİK Ö. 1985, Şirketler muhasebesi, ANKARA
  • K. Yalkın, Y. 1994, Şirketler Muhasebesi, ANKARA
Evaluation Method
Güz Dönemi
Responsible Personnel Grup Evaluation Method Percentage
Dr. Öğr. Üyesi İlkay ERTURAN Vize 40.00
Dr. Öğr. Üyesi İlkay ERTURAN Final 60.00
Toplam 100.00
ECTS credits and course workload
ECTS credits and course workload Quantity Duration (Hour) Total Workload (Hour)
Sınavlar
Midterm 1 1 20 20
Final 1 20 20
Practice End-Of-Term 14 3 42
Total Workload 82
*AKTS = (Total Workload) / 25,5 ECTS Credit of the Course 3.0