TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV161 |
| Name | Commercial Documents |
| Term | 2024-2025 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. RESUL TELLİ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Gaining the necessary knowledge and skills for the introduction and arrangement of the legal books that the 1st and 2nd class merchants have to keep and the commercial documents and declarations that form the basis of the accounting records in the books, and to make the accounting records of the documents and declarations issued.
Course Content
Within the scope of the course, the introduction of commercial documents and declarations used in commercial life, the mandatory books to be kept, the preparation of documents and declarations and the accounting records.
Course Precondition
There are no prerequisites for the course.
Resources
Commercial Books and Documents (M. Vefa TOROSLU, 2018).
Notes
Accounting Practices with Commercial Documents (Fırat Altınkaynak, Zahit Tiryaki, and Mesut Özenç, 2014).
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understands the importance of legal and commercial documents. |
| LO02 | Recognizes the documents in the commercial law. |
| LO03 | Explains the business document legislation of the business. |
| LO04 | Arranges documents in the commercial law. |
| LO05 | Explain how documents work. |
| LO06 | Makes the regulation of the bill. |
| LO07 | Identifies the official documents used in business. |
| LO08 | Explains the sanctions for non-compliance with the document order. |
| LO09 | Explains the relationship between accounting documents and commercial documents. |
| LO10 | Explains the relationship between commercial documents and tax. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information about the Purpose-Content-Learning Outcomes of the Course and its Relationship with Program Outcomes/Concept of Commercial Document and Classification of Commercial Documents | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Mandatory Books to be Keeped in Class I Businesses | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Books Mandatory to Keep in 2nd Class Businesses | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Commercial Documents and Accounting Practices Arranged in VUK-I | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 5 | Commercial Documents and Accounting Practices Arranged in VUK-II | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 6 | Commercial Documents and Accounting Practices Arranged in VUK-III | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 7 | Commercial Documents and Accounting Practices Arranged in VUK-IV | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Commercial Documents and Accounting Practices Arranged in the Turkish Commercial Code-I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Commercial Documents and Accounting Practices Arranged in the Turkish Commercial Code-II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Declarations and Accounting Practices I | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Declarations and Accounting Practices II | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 13 | Declarations and Accounting Practices III | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | Practical Examples I | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 15 | Practical Examples II | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||