1	Course Title:	INCORPORATION ACCOUNTING
2	Course Code:	ISL2208
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	4
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	-
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Prof. Dr. Ali Ildır
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr
18	Website:
19	Objective of the Course:	Give information about corporations in Turkey, establishment of corporations, equity offering, capital decrease, profit distrubition and liquidation
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 Cognize corporation types, ; 2 Learn corporation establishment, ; 3 Cognize corporate operations, ; 4 Achieve equity offering operations, ; 5 Achieve capital decrease operations, ; 6 Achieve merger and liquidation operations, ; 7 Achieve profit distrubition operations, ; 8 Achieve liquidation operations, ;

22	Course Content:

Week	Theoretical	Practical
1	Corporation types in Turkey
2	Corporation types according to TCL
3	Accounting application regarding corporation establishment
4	Accounting application regarding equity offering.
5	Accounting application regarding capital decrease
6	Accounting application regarding merger
7	Applications (intermediate exam)
8	Accounting application regarding corporate closure
9	Accounting application regarding liquidation
10	Accounting application in open company
11	Accounting application in joint- stock companies.
12	Accounting application in holding companies.
13	Accounting application in limited companies
14	Profit distrubition operations.

23	Textbooks, References and/or Other Materials:	“Şirketler Muhasebesi” Doç. Dr. Ali ILDIR, Alfa Yayınevi.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	5	70
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	15	15
Others	0	0	0
Final Exams	1	30	30
Total WorkLoad			157
Total workload/ 30 hr			5,23
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 0 0 0 0 0 0 0 0 4 1 LO2 0 0 0 0 0 0 0 0 3 1 LO3 0 0 0 0 0 0 0 0 3 1 LO4 0 0 0 0 0 0 0 0 3 1 LO5 0 0 0 0 0 0 0 0 3 1 LO6 0 0 0 0 0 0 0 0 3 1 LO7 0 0 0 0 0 0 0 0 3 1 LO8 0 0 0 0 0 0 0 0 3 1

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High