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Course Details
KTO KARATAY UNIVERSITY
Graduate School of Social Sciences
Programme of Maters with thesis in Private Law
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
OHTZLS507 Accounting Law 1 Autumn 1 3+0+0 6 6
Course Type Elective
Course Cycle Master's (Second Cycle) (TQF-HE: Level 7 / QF-EHEA: Level 2 / EQF-LLL: Level 7)
Course Language Turkish
Methods and Techniques Lecture, Discussion, Assignment, Evaluation
Mode of Delivery Face to Face
Prerequisites There are no prerequisites.
Coordinator -
Instructor(s) Asst. Prof. Yalçın BOSTANCI
Instructor Assistant(s) Res. Asst. Elif AKINCI
Course Content
Branches of Law Related to Accounting Law, Balance Sheet Law, Accounting Theories, Documents Used in Accounting, Commercial Books and Bookkeeping Obligation, Commercial Books and Evidence in terms of TCC, Commercial Companies and the Transactions to be Performed in the Establishment of Commercial Companies, Merger, division and type change transactions of commercial companies constitute the content of this course.
Objectives of the Course
The aim of this course is to provide students with a detailed knowledge of the issues at the intersection of accounting and law.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P1 Mastering the basic concepts of law and being able to approach the main problems related to current life with a legal point of view 4
P2 Having a basic knowledge of the current legislation on private law at the level of expertise and its practise 4
P3 Being able to combine theory and practice, as well as having professional, social and ethical values 5
P4 Acquiring a critical perspective to reconcile the current life and the requirements of business with legal regulations 3
P5 Having knowledge of basic legal relationships and possible legal conflicts in the practice of private law and a basic knowledge of legal remedies 5
P6 Having an effective oral and written communication skills. 2
P7 Competence in researching sources and using these resources appropriately in academic studies 2
P8 Having academic thinking and analytical ability and to apply academic working rules in scientific studies 1
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 Gains the ability to use, compare, interpret, draw conclusions and apply legal terms. P.1.1 1
O2 Gains the ability to balance mutual rights and interests within the framework of a developed understanding of justice. P.3.1 1
O3 Improves the ability to produce analytical solutions to problems related to Private Law. P.5.1 1
O4 Being able to follow the legal literature P.7.1 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
Weekly Detailed Course Contents
Week Topics
1 Branches of Law Related to Accounting Law, Balance Sheet Law
2 Accounting Theories, Documents Used in Accounting,
3 Commercial Books and Bookkeeping Obligation,
4 Commercial Books and Evidence in Terms of the TCC
5 Trade Companies
6 Procedures for the Establishment of Trade Companies
7 Merger, Division and Change of Type of Commercial Companies
8 Amendments to the Articles of Association of Joint Stock and Limited Liability Companies and Capital Increase in particular
9 Share certificates in Joint Stock Companies
10 Audit of Joint Stock and Limited Liability Companies
11 Financial Statements
12 Financial Statements
13 Valuation Provisions and Valuation Measures
14 Annual Report and its Minimum Content
Textbook or Material
Resources Yaşar KARAYALÇIN, Muhasebe Hukuku
Yaşar KARAYALÇIN, Muhasebe Hukuku
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Field Study - -
Homework - -
Presentation - -
Seminar - -
Quiz - -
Listening - -
Midterms - -
Final Exam - -
Total 0 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 0 0 0
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 0 0 0
Midterms 0 0 0
Quiz 0 0 0
Homework 0 0 0
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 0 0 0
Other 0 0 0
Total Work Load: 0
Total Work Load / 30 0
Course ECTS Credits: 0
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P1 P3 P5 P7
O1 Gains the ability to use, compare, interpret, draw conclusions and apply legal terms. 3 4 4 3
O2 Gains the ability to balance mutual rights and interests within the framework of a developed understanding of justice. 4 5 3 5
O3 Improves the ability to produce analytical solutions to problems related to Private Law. 4 5 4 3
O4 Being able to follow the legal literature 2 3 1 4