Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS Credits
2MVU104Accounting Applications And Commercial Documents3+0+035

Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Accounting and Tax Applications
Mode of Delivery Face to Face
Type of Course Unit Compulsory
Objectives of the Course The lecture includes legal books and documents that have to be kept by I´st and II´nd class companies, preparation of these documents and making entries on related books, preparing trial balance, post-closing trial balance and financial statements by making year-end transactions
Course Content Principles of Accounting I, Basic Concepts of Accounting, Accounting Applied Examples, Commercial Documents
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Instructor Gültaç YİĞİT
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources ATABEY N. Ata, PARLAKKAYA Raif, Ticaret ve Muhasebe belgeleri, Nobel Yayınevi, ANKARA 2003
Cem Niyazi Durmuş-Mahmut Demirbaş-Yavuz Ilgaz-Zekeriya Emre Erkal, "Dönem İçi Muhasebe Uygulamaları", 2010
Lecture, Question-Answer, Drilland Practice
Ara Sınav (%40), Final sınavı (%60)

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 3 42
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 5 129

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 To know the legal and commercial documents
2 To see procedure for documents
3 To learn to prepare declarations


Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Legal books that have to be kept by I´st class companies
2 Legal books that have to be kept by II´nd class companies
3 Sample balance sheet and income statements
4 Definition of all commercial documents
5 Introduction of all commercial documents
6 To show all commercial documents in practice
7 Year-end transactions and preparation of trial balance
8 Preparation of post-closing trial balance
9 Preparation of balance sheet
10 Preparation of income statements
11 Applied samples I
12 Applied samples II
13 Applied samples III
14 Applied samples IV


Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13
All 5 5 5 2 4 5 5 3 3 5 3 2 4
C1 5 5 5 2 4 5 5 3 3 5 3 2 4
C2 5 5 5 2 4 5 5 3 3 5 3 2 4
C3 5 5 5 2 4 5 5 3 3 5 3 2 4

bbb


https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=113776&curProgID=57&lang=en