Ders Planı

Lesson Information

Course Credit	3.0
Course ECTS Credit	6.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?	Z
Course Coordinator	Assist. Prof. Dr. BEYHAN HİLAL YASLIDAĞ
Instructor (s)	Assist. Prof. Dr. ESİN NESRİN CAN
Course Assistant

Purpose and Content

The aim of the course	The goal of the course is to make the student able to teach and practice the basics of capital increase - reduction, profit / loss distribution regarding personal and capital companies.
Course Content	Company Types General Partnership: Foundation and accounting records, and the reduction of the Capital Increase, Profit / Loss distribution and liquidation; Limited Partnership: Foundation and accounting records, and the reduction of the Capital Increase, Profit / Loss distribution and liquidation; Joint Stock Companies: Founded operations, capital increase, capital reduction, the distribution of profit and loss, Liquidation, Mergers, Limited Liability Company: Enterprise operations, capital increase, capital reduction, the distribution of profit and loss, Liquidation, Merger, Holding Company: Enterprise, Distribution of profit, bonds and financial bonds extraction; Cooperatives: Accounting procedures. .

The aim of the course

The goal of the course is to make the student able to teach and practice the basics of capital increase - reduction, profit / loss distribution regarding personal and capital companies.

Course Content

Company Types General Partnership: Foundation and accounting records, and the reduction of the Capital Increase, Profit / Loss distribution and liquidation; Limited Partnership: Foundation and accounting records, and the reduction of the Capital Increase, Profit / Loss distribution and liquidation; Joint Stock Companies: Founded operations, capital increase, capital reduction, the distribution of profit and loss, Liquidation, Mergers, Limited Liability Company: Enterprise operations, capital increase, capital reduction, the distribution of profit and loss, Liquidation, Merger, Holding Company: Enterprise, Distribution of profit, bonds and financial bonds extraction; Cooperatives: Accounting procedures. .

Learning Outcomes

Assess the basic concepts of Accounting and Finance
Solve all the problems that can be encountered by businesses in the field of finance
Examine the financial events in the context of national and international business
Operate under the conditions of world financial markets
Interact with the disciplines with which the fields of accounting and finance are related
Practice reporting and interpretation in their field
Paraphrase information on the field to workers and teammates.
Interpellation their knowledge when taking decisons, practice reporting and behaivours.
Practice analytical thinking.
Use modern methods and technologies of business.
Analyze quantitative data about financial issues.
Analyze the financial markets of the world.
Practice independent research requiring expertise in the field.
Take responsibility in accordance with project objectives as project manager or participant.
Define the objectives of Organizations / Agencies
Practice transactions in world financial markets
Apply the planning, organizing, executing, coordinating, financing and controlling functions of businesses
Analyze a business financially on an organizational basis
Evaluate critically the acquired knowledge and skills
Appraise the need for the continuity of learning.
State their thoughts and suggestions on financial issues to whom it may concern verbally and in writing
Practice communication effectively with stakeholders in the professional field.
Utilize the computer software and information/communication technologies at least at the advanced level required by the field under the European Computer User License.
Use a foreign language at least at the level of B1 according to the European Language Portfolio.
Recognize the individual and social rules of law, morality and ethics concerning Management and Economics
Outline the information in the fields of accounting and finance at the level of expertise.
Practice the relationships of Organization / Agency with stakeholders effectively.
Discover innovations in the field of finance.
Practice critical thinking concerning the Organization / institution.
Recognize the consciousness required with respect to the subjects of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues.

Weekly Course Subjects

1	Company Types
2	Collective companies, profit and loss distribution, liquidation and accounting records
3	Collective merger and accounting records
4	Limited Partnership: Foundation, capital increase, capital reduction, profit / loss distribution, liquidation and merger
5	Corporations: Organization operations, capital increase, capital reduction
6	Corporations: Organization operations, capital increase, capital reduction
7	Joint stock companies, distribution of profit and loss offsetting
8	Joint stock companies, liquidation and merger Limited Liability Companies: Founded operations, capital increase, capital reduction, distribution of profit, loss offsetting
9	Midter exam
10	Holding Companies
11	Bonds subtraction
12	Bonds subtraction
13	Financing bills subtraction
14	Cooperatives

Resources

1- Ümit Ataman, Şirketler Muhasebesi, Türkmen Kitabevi, 2000.
2- Prof. Dr. Vasfı Haftacı, Şirketler Muhasebesi, Umuttepe Yayınları, 2010.

CLASS 1

CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

ABOUT IAU

COMMITTEE

PUBLICATIONS

MEDIA CENTER