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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
ISLE 305CORPORATION ACCOUNTING3 + 07th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective The objectives of this course is to teach types of corporation and journal entry with about corporation.
Course Content Defination corporation, types of corporation and jornal entries.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Define the company’s types and activities
2Know the Corporation’s establishment transactions, profit-losses distribution, increasing or decreasing issue of the capital, and bankruptcy transactions, last of all, record all those transaction in the accounts.
3Compare the different companies’ consolidations
4Analyze the accounting problems about the Goodwill

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11
LO 0013333333 33 
LO 002 333 33 33 
LO 003 333 33 33 
LO 004 333 33 33 
Sub Total312121231212 1212 
Contribution13331330330

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms11515
Final examination11717
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2009-2010 Fall1ENDER COŞKUN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
ISLE 305 CORPORATION ACCOUNTING 3 + 0 1 Turkish 2009-2010 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. ENDER COŞKUN enderc@pau.edu.tr Course location is not specified. %
Goals The objectives of this course is to teach types of corporation and journal entry with about corporation.
Content Defination corporation, types of corporation and jornal entries.
Topics
WeeksTopics
1 Basic concepts,types of corporation and general characteristic of corporation
2 General characteristic of open companies, establishing open companies and journal entries
3 Capital increasing and decreasing in open conpanies and journal entries
4 Dividend and loss distribution distribution in open companies and journal entries
5 Defination and charasteristic of commandite company and journal entries in commandite company
6 Defination and charasteristic of corporation, establishing corporation ans its journal entries
7 Capital increasing and decreasing in corporation and journal entries
8 Mid-term exam
9 Capital increasing and decreasing in corporation and journal entries
10 Dividend and loss distribution distribution in corporation and journal entries
11 Charasteristics of limited company, profit and loss distribution, journal entries
12 Liquidation in corporation and journal entries
13 Liquidation in corporation and journal entries
14 Mergers and acquisition and journal entries
Materials
Materials are not specified.
Resources
Course Assessment
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes