Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | ACCOUNTING AND TAX PRACTICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| It is aimed to introduce students to accounting documents that are used extensively in commercial life and to be able to apply the knowledge they have gained about these documents. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can explain the accounting documents used in commercial activities |
PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations PO-5 Follow the regulations related to the profession and have the fundamental notion of law. |
Examination |
| LO-2 | Can edit accounting documents |
PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations PO-5 Follow the regulations related to the profession and have the fundamental notion of law. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| In the commercial documents course, documents and papers that are frequently used in commercial transactions are explained. The most used commercial documents, invoices, packing slips, bill of lading, receipts are examined in detail. The applications of these documents are made. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Company establishment procedures and required documents | Lecture, Question - Answer |
| 2 | Registration rules, retention and submission obligation in Commercial Books and Documents | Lecture, Question - Answer |
| 3 | Waybills | Lecture, Question - Answer |
| 4 | Invoice | Lecture, Question - Answer |
| 5 | Waybill Invoice | Lecture, Question - Answer |
| 6 | Retail Sales Documentation | Lecture, Question - Answer |
| 7 | Expense Compass | Lecture, Question - Answer |
| 8 | mid-term exam | |
| 9 | Self-employment receipt | Lecture, Question - Answer |
| 10 | Producer Receipt | Lecture, Question - Answer |
| 11 | Declarations | Lecture, Question - Answer |
| 12 | Declarations | Lecture, Question - Answer |
| 13 | Accounting Slips | Lecture, Question - Answer |
| 14 | Valuable Documents | Lecture, Question - Answer |
| 15 | Securities | Lecture, Question - Answer |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Kumkale, R. (2003). Hukuki ve mali yönleriyle defter ve belgeler. Ankara:Seçkin. | |
| Required Course instruments and materials | ||
| Projection, Sample Documents, Calculator | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 2 | 14 | 28 |
| Outside Class | |||
| a) Reading | 2 | 14 | 28 |
| b) Search in internet/Library | 2 | 14 | 28 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 6 | 12 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 2 | 6 | 12 |
| final exam | 1 | 1 | 1 |
| Document editing | 1 | 10 | 10 |
| 0 | |||
| Total work load; | 120 | ||