Lesson plan /

Lesson Information

Course Credit
Course ECTS Credit
Teaching Language of Instruction İngilizce
Level of Course Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience?
Course Coordinator
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course The purpose of this course is to teach the application of the accounting according to the type of companies.
Course Content This course contents establishment procedures, accounting records, distribution of dividends, increase of capital, decrease of capital, merger, acquisition and consolidation according to the type of companies.

Weekly Course Subjects

1Conceptual Framework of Corporate Accounting
2Accounting for Ordinary Partnerships
3Accounting for Collective Companies
4Accounting for Commandite Companies
5Accounting for Joint Stock Companies
6Accounting for Limited Companies
7Accounting for Cooperative Companies
8Merger, Acquisition and Consolidation
9Mid-term Exam
10Accounting for Holdings
11Accounting for Capital Market Intermediary Institutions
12Accounting for Foreign Exchange Companies
13Accounting for Factoring Companies
14Accounting for Foreign Capital Companies

Resources

1- Horngren, Charles; Sundem, Gary; Elliot, John; Introduction to Financial Accounting, NJ, Prentice Hall, 2005.
2- Güçlü, Faruk; Yıldırım, Hasam Ali ve Özkaya Yıldırım, Çiğdem; Şirketler Muhasebesi, Detay Yayınevi, 2010.