GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

MERGERS AND CONSOLIDATION/1180053

Course Title:	MERGERS AND CONSOLIDATION
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Assoc.Prof. Yıldız Ayanoğlu

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/yildiz.ayanoglu

-- EMAIL(S) OF LECTURER(S)

yildiz.ayanoğlu@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Understands the need for company marriage in business World.
Knows the Holding concept.
Handles accounting and review procedures to the size of the merger of the company.
Can realize the consolidation transactions.

-- MODE OF DELIVERY

Face to face education

-- PREREQUISITES AND CO-REQUISITES

There is no prerequisite or co-requisite for this course.

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

There is no recommended optional program component for this course.

--COURSE CONTENT
1. Week	Company Groups, Holdings, The Capital Group Concept
2. Week	Mergers methods
3. Week	Mergers methods
4. Week	Company acquisitions
5. Week	Company acquisitions
6. Week	Laws that regulate business combination in Turkey
7. Week	Laws that regulate business combination in Turkey
8. Week	Mid-term Exam
9. Week	Global Methods of preparation methods combined financial statements
10. Week	Partial Methods of preparation methods combined financial statements
11. Week	Partial Methods of preparation methods combined financial statements
12. Week	Elemination Transaction recevies and loans.
13. Week	Elemination Transaction recevies and loans.
14. Week	Analysis of the combined financial statements
15. Week	Analysis of the combined financial statements
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

Cevat Sarıkamış, Şirket Birleşmeleri, İstanbul, 2003.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Drill-Practice

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	50
Assignment	0	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	14	3	42
Practising Hours of Course Per Week			0
Reading	14	3	42
Searching in Internet and Library	14	3	42
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	2	5	10
Final and Studying for Final	2	5	10
Other	14	3	42
TOTAL WORKLOAD:			188
TOTAL WORKLOAD / 25:			7.52
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	Learns the fundamental principles and concepts of accounting.			X
2	Follows up to date academic papers and new trends in accounting				X
3	Learns the functions and operations of national and international accounting regulations				X
4	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with					X
5	Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statements			X
6	Comprehends the proper costing analysis for management decisions				X
7	Knows the fundamental accounting principles and financial statement analysis			X
8	Learns both fundamental and contemporary topics in cost accounting through up to date cases					X
9	Analyzes special topics in joint venture accounting and understands their applications in accounting					X
10	Learns financial reporting standards and makes comparative analysis and applications.					X
11	Knows fundamental accounting theories and compares them with the modern theories				X
12	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.					X
13	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications			X
14	Understands econometric models in accounting and learns their application to real cases.				X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR