Commercial Documents

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

General Accounting.

Course Contents

This course covers the ınternal (such as cash collection voucher, cash disbursement voucher, warehouse entry form, inventory card) and legal documents (such as invoice, dispatch note, bill, cheque) used in firms. Documents and declarations which are prepared in accounting in order to give to public institutions. The characteristics of these documents according to the Tax Procedure Code and Turkish Commercial Law.

Weekly Schedule

1) Legal and internal documents used in companies
2) Document process in accounting.
3) Accounting books and processing time of documents
4) Cash collection and payment voucher
5) Cheques. Parties. Full endorsement and blank endorsement
6) Bill
7) Bank statement. Cheque and bill transactions
8) Midterm examination/Assessment
9) Invoice. Paid and unpaid invoice.
10) Discounted invoice
11) Invoice and dispatch note
12) Freelance invoice
13) Expense voucher
14) Producer voucher
15) Documents used in foreign trade. General information on tax returns
16) Final examination

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

1) Lecture
2) Lecture
3) Question-Answer
4) Question-Answer
5) Discussion
6) Discussion
7) Group Study
8) Group Study
9) Lab / Workshop
10) Lab / Workshop

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	35%
Contribution of Final Examination to Course Grade	65%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required