| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA116.2B2 | Commercial Documents | Elective | 1 | 2 | 3 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| First and legal books and documents of all businesses are required to use legally holds the second-class books and editing of these documents and occurs from making registration with the relevant registry process, trial removal and making practical the end of the process the exact balance of and to regulate the financial statements. |
| Name of Lecturer(s) |
| Dr. Öğretim Üyesi Adalet ZOZİK |
| Learning Outcomes |
| 1 | Knows the concept of business and commercial enterprise. | | 2 | Recognizes the documents used in the activities of businesses. | | 3 | Learns to prepare documents arising from the Tax Procedure Law and the Turkish Commercial Code. | | 4 | Makes accounting records of commercial documents. | | 5 | Recognizes the commercial books used in the business. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Within the scope of the course, the recognition of the documents used in commercial life, the organization and operation of the documents are taught practically. |
| Weekly Detailed Course Contents |
|
| 1 | Bookkeeping Method Based on Balance Sheet. | | | | 2 | Bookkeeping Method Based on Business Account - Simple Bookkeeping Method. | | | | 3 | Documents Used in Business Activities. | | | | 4 | Documents Used in Commercial Activities According to the Tax Procedure Law. | | | | 5 | Documents Used in Commercial Activities According to the Tax Procedure Law. | | | | 6 | Documents Used in Commercial Activities According to the Turkish Commercial Code. | | | | 7 | Sample Applications for Accounting for Commercial Documents. | | | | 8 | Midterm Exam | | | | 9 | End of Period Accounting Transactions and Preparation of General Provisional Trial Balance and Final Trial Balance. | | | | 10 | Preparation of End of Period Balance Sheet. | | | | 11 | Regulating the Income Statement | | | | 12 | Sample Applications I | | | | 13 | Sample Applications II | | | | 14 | Sample Applications III | | | | 15 | Sample Applications IV | | | | 16 | Final Exam. | | |
|
| Recommended or Required Reading |
| ATABEY N. Ata, PARLAKKAYA Raif, Commercial and Accounting Documents, Nobel Publishing House, ANKARA 2003. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 7 | 1 | 7 |
| Individual Study for Final Examination | 10 | 1 | 10 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 3 | 2 | 1 | 4 | 1 | 1 | 1 | | LO2 | 2 | 3 | 3 | 2 | 2 | 3 | 1 | 1 | 1 | | LO3 | 3 | 3 | 4 | 3 | 1 | 3 | 1 | 1 | 1 | | LO4 | 3 | 4 | 3 | 2 | 2 | 4 | 1 | 1 | 1 | | LO5 | 2 | 3 | 3 | 3 | 1 | 3 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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