<section class="invoice"> <div class="row"> <div class="col-12 text-center" style="text-align: center; margin-bottom: 20px;"> <p style="font-weight: bold; font-size: 14pt; line-height: 1.5;"> 2024-2025 EĞİTİM-ÖĞRETİM YILI .......................................................................... <br> MUHASEBE VE FINANSMAN ALANI 10. SINIF TEK DÜZEN MUHASEBE SISTEMI DERSİ ÜNİTELENDİRİLMİŞ YILLIK PLANI </p> </div> <div class="col-12 table-responsive" style="font-size:10pt;"> <table width="100%" style="border:none;margin-bottom:20px;border-collapse: collapse;"> <thead> <tr> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:5%;">Ay</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:8%;">Hafta</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:5%;">Saat</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:12%;">Ünite</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:12%;">Konu</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:15%;">Kazanım</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:15%;">Kazanım Açıklaması</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:8%;">Etkinlik</th> </tr> </thead> <tbody> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 1. Hafta: </div> <div> 09-13 Eylül </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.MUHASEBEYE GİRİŞ 1.1. MUHASEBE VE HESAP KAVRAMLARI 1.1.1. Muhasebe Kavramı 1.1.2. Muhasebenin Fonksiyonları 1.1.3. Muhasebenin Diğer Bilim Dallarıyla İlişkisi 1.1.4. Muhasebe Türleri</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe ve hesap kavramlarını açıklar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 15 Temmuz Demokrasi ve Millî Birlik Günü</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 2. Hafta: </div> <div> 16-20 Eylül </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.1.5. Muhasebenin Tarihçesi 1.1.6. Muhasebe Mesleği 1.2. TEMEL MALİ TABLOLAR 1.2.1. Bilanço 1.2.2. Gelir Tablosu</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Temel mali tabloları düzenler.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gaziler Günü (19 Eylül), İlköğretim Haftası</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 3. Hafta: </div> <div> 23-27 Eylül </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.2.3. Hesap Kavramı 1.2.4. Hesapların İşleyiş Kuralları 1.2.5. Gelir Tablosu ve Bilanço İlişkisi 1.2.6. Ticari İşlemlerin Hesaplarda İzlenmesi</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Temel mali tabloları düzenler.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 4. Hafta: </div> <div> 30 Eylül- 04 Ekim </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2. TÜRKİYE’DE TEK DÜZEN MUHASEBE SİSTEMİ 2.1. TEK DÜZEN MUHASEBE SİSTEMİNİN AMAÇ VE KAPSAMI 2.1.1.Tek Düzen Muhasebe Sisteminin Amacı 2.1.2. Tek Düzen Muhasebe Sisteminin Kapsamı</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Tek düzen muhasebe sisteminin amaç ve kapsamı açıklar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Hayvanları Koruma Günü (4 Ekim)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 5. Hafta: </div> <div> 07-11 Ekim </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.2. TEK DÜZEN MUHASEBE SİSTEMİNDE USUL VE ESASLAR 2.2.1. Muhasebenin Temel Kavramları 2.2.2. Mali Tabloların İlkeleri 2.2.3. Mali Tabloların Düzenlenmesi ve Sunulması 2.2.4. Tek Düzen Hesap Çerçevesi ve Hesap Planı</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Tek düzen muhasebe sisteminde usul ve esaslarını uygular.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 6. Hafta: </div> <div> 14-18 Ekim </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3. MUHASEBE SÜRECİ 3.1. AÇILIŞ BİLANÇOSU 3.2. MUHASEBE DEFTERLERİNE KAYIT 3.2.1. Muhasebe Fişleri 3.2.2.Yevmiye Defteri</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Açılış bilançosu düzenler. Muhasebe defterlerine kayıt işlemlerini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 7. Hafta: </div> <div> 21-25 Ekim </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3.3. AYLIK MİZANLARIN DÜZENLENMESİ 3.4. ENVANTER İŞLEMLERİ</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Aylık Mizanların düzenlenmesi işlemlerini yapar. Envanter İşlemlerini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 8. Hafta: </div> <div> 28 Ekim- 01 Kasım </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3.5. GELİR TABLOSUNUN DÜZENLENMESİ 3.6. GELİR VE GİDER (SONUÇ) HESAPLARININ KAPATILMASI 1.Dönem 1.Sınav</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gelir tablosunun düzenlenmesi işlemlerini yapar. Gelir ve Gider (Sonuç) Hesaplarının Kapatılması işlemlerini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">29 Ekim Cumhuriyet Bayramı</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 9. Hafta: </div> <div> 04-08 Kasım </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3.7. KESİN MİZAN DÜZENLENMESİ 3.8. KAPANIŞ BİLANÇOSUNUN DÜZENLENMESİ </td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Kesin Mizan Düzenlenmesi işlemlerinin yapar. Kapanış Bilançosu düzenlenmesi işlemlerini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Atatürk Haftası</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 10. Hafta: </div> <div> 11-15 Kasım </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 11. Hafta: </div> <div> 18-22 Kasım </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3.9. BİLANÇO HESAPLARININ KAPATILMASI 3.10. YENİ DÖNEME İLİŞKİN HESAPLARIN AÇILMASI</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Bilanço hesaplarının kapatılması işlemlerini yapar. Yeni döneme ilişkin hesapların açılması işlemlerini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 12. Hafta: </div> <div> 25-29 Kasım </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.AKTİF KARAKTERLİ HESAPLAR 4.1. DÖNEN VARLIKLAR VE ENVANTER İŞLEMLERİ 4.1.1. Hazır Değerler</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak dönen varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Öğretmenler Günü (24 Kasım)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 13. Hafta: </div> <div> 02-06 Aralık </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.1.2. Menkul Kıymetler 4.1.3. Ticari Alacaklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak dönen varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Dünya Engelliler Günü (3 Aralık)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 14. Hafta: </div> <div> 09-13 Aralık </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.1.4. Diğer Alacaklar 4.1.5. Stoklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak dönen varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 15. Hafta: </div> <div> 16-20 Aralık </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.1.5. Stoklar 4.1.6. Yıllara Yaygın İnşaat ve Onarım Maliyetleri</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak dönen varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 16. Hafta: </div> <div> 23-27 Aralık </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.1.7. Gelecek Aylara Ait Giderler ve Gelir Tahakkukları 4.1.8. Diğer Dönen Varlıklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak dönen varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Mehmet Akif Ersoy’u Anma Haftası</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 17. Hafta: </div> <div> 30 Aralık- 03 Ocak </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.2. DURAN VARLIKLAR VE ENVANTER İŞLEMLERİ 4.2.1. Ticari Alacaklar 1.Dönem 2.Sınav</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak duran varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">OCAK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 18. Hafta: </div> <div> 06-10 Ocak </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.2.2. Diğer Alacaklar 4.2.3. Mali Duran Varlıklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak duran varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">OCAK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 19. Hafta: </div> <div> 13-17 Ocak </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.2.4. Maddi Duran Varlıklar 4.2.5. Maddi Olmayan Duran Varlıklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak duran varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">OCAK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 20. Hafta: </div> <div> 20-24 Ocak </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">OCAK</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 21. Hafta: </div> <div> 27-31 Ocak </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Yarıyıl Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ŞUBAT</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 22. Hafta: </div> <div> 03-07 Şubat </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.2.6. Özel Tükenmeye Tabi Varlıklar 4.2.7. Gelecek Yıllara Ait Giderler ve Gelir Tahakkukları</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak duran varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ŞUBAT</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 23. Hafta: </div> <div> 10-14 Şubat </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4.2.7. Gelecek Yıllara Ait Giderler ve Gelir Tahakkukları 4.2.8. Diğer Duran Varlıklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak duran varlık hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ŞUBAT</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 24. Hafta: </div> <div> 17-21 Şubat </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5. PASİF KARAKTERLİ HESAPLAR 5.1. KISA VADELİ YABANCI KAYNAKLAR VE ENVANTER İŞLEMLERİ 5.1.1. Mali Borçlar 5.1.2. Ticari Borçlar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak kısa vadeli yabancı kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ŞUBAT</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 25. Hafta: </div> <div> 24-28 Şubat </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.1.3. Diğer Borçlar 5.1.4. Alınan Avanslar 5.1.5. Yıllara Yaygın İnşaat ve Onarım Hakedişleri 5.1.6. Ödenecek Vergi ve Diğer Yükümlülükler</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak kısa vadeli yabancı kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MART</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 26. Hafta: </div> <div> 03-07 Mart </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.1.7. Borç ve Gider Karşılıkları 5.1.8. Gelecek Aylara Ait Gelirler ve Gider Tahakkukları 5.1.9. Diğer Kısa Vadeli Yabancı Kaynaklar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak kısa vadeli yabancı kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MART</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 27. Hafta: </div> <div> 10-14 Mart </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.2. UZUN VADELİ YABANCI KAYNAKLAR VE ENVANTER İŞLEMLERİ 5.2.1. Mali Borçlar 5.2.2. Ticari Borçlar 5.2.3. Diğer Borçlar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak uzun vadeli yabancı kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">İstiklâl Marşı'nın Kabulü be Mehmet Akif Ersoy'u Anma Günü (12 Mart)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MART</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 28. Hafta: </div> <div> 17-21 Mart </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.2.4. Alınan Avanslar 5.2.5. Borç ve Gider Karşılıkları 5.2.6. Gelecek Yıllara Ait Gelirler ve Gider Tahakkukları 5.2.7. Diğer Uzun Vadeli Yabancı Kaynaklar 2.Dönem 1.Sınav</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak uzun vadeli yabancı kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">18 Mart Çanakkale Zaferi, Şehitler Günü</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MART</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 29. Hafta: </div> <div> 24-28 Mart </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.3. ÖZ KAYNAKLAR VE ENVANTER İŞLEMLERİ 5.3.1. Ödenmiş Sermaye 5.3.2. Sermaye Yedekleri</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak öz kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Dünya Tiyatrolar Günü (27 Mart)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MART</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 30. Hafta: </div> <div> 31 Mart- 04 Nisan </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2. Dönem Ara Tatili</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">NISAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 31. Hafta: </div> <div> 07-11 Nisan </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.3.3. Kâr Yedekleri 5.3.4. Geçmiş Yıllar Kârlar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak öz kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">NISAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 32. Hafta: </div> <div> 14-18 Nisan </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">5.3.5. Geçmiş Yıllar Zararları (-) 5.3.6. Dönem Net Kârı (Zararı)</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Muhasebe Sistemi Uygulama Genel Tebliği’ne uygun olarak öz kaynaklar hesap hareketlerini ve envanter işlemlerini yaparak kaydeder.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">NISAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 33. Hafta: </div> <div> 21-25 Nisan </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">6. GELİR TABLOSU HESAPLARI 6.1. GELİR HESAPLARININ İŞLEYİŞİ 6.1.1. Brüt Satışlar 6.1.2. Diğer Faaliyetlerden Olağan Gelir ve Kârlar 6.1.3. Olağandışı Gelir ve Kârlar </td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gelir Hesapları ile ilgili muhasebe kayıtlarını yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">23 Nisan Ulusal Egemenlik ve Çocuk Bayramı</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">NISAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 34. Hafta: </div> <div> 28 Nisan- 02 Mayıs </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">6.2. GİDER HESAPLARININ İŞLEYİŞİ 6.2.1. Satış İndirimleri (-) 6.2.2. Satışların Maliyeti (-) 6.2.3. Faaliyet Giderleri (-)</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gider Hesapları ile ilgili muhasebe kayıtlarını yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Kût'ül Amâre Zaferi (29 Nisan), 1 Mayıs Emek ve Dayanışma Günü</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MAYIS</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 35. Hafta: </div> <div> 05-09 Mayıs </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">6.2.4. Diğer Faaliyetlerden Olağan Gider ve Zararlar (-) 6.2.5. Finansman Giderleri (-) 6.2.6. Olağandışı Gider ve Zararlar (-) 6.2.7. Dönem Net Kârı veya Zararı</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gider Hesapları ile ilgili muhasebe kayıtlarını yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MAYIS</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 36. Hafta: </div> <div> 12-16 Mayıs </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">7. MALİYET HESAPLARI 7.1. 7/A SEÇENEĞİ 7.1.1. 7/A Seçeneği Maliyet Hesaplar 7.2. 7/B SEÇENEĞİ 7.2.1. 7/B Seçeneği Maliyet Hesaplar</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">7/A Seçeneğindeki maliyet hesapları ile ilgili kayıtları yapar. 7/B Seçeneğindeki maliyet hesapları ile ilgili kayıtları yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MAYIS</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 37. Hafta: </div> <div> 19-23 Mayıs </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">7.3. GELİR VE GİDER HESAPLARININ MALİYET HESAPLARI İLE İLİŞKİSİ 7.3.1. 7/A Maliyet Hesaplarının Gelir Tablosu Hesaplarına Devri 7.3.2. 7/B Maliyet Hesaplarının Gelir Tablosu Hesaplarına Devri </td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Gelir ve gider hesaplarının maliyet hesapları ile ilişkisiyle ilgili kayıtları yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">19 Mayıs Atatürk'ü Anma ve Gençlik ve Spor Bayramı</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">MAYIS</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 38. Hafta: </div> <div> 26-30 Mayıs </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">8. NAZIM HESAPLAR 8.1. NAZIM HESAPLARLA İLGİLİ GENEL BİLGİLER 8.2. NAZIM HESAPLARIN İŞLEYİŞİ</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Nazım Hesaplar ile ilgili genel bilgileri açıklar. Nazım Hesapların işleyişiyle ilgili kayıtları yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">İstanbul'un Fethi (29 Mayıs)</td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">HAZIRAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 39. Hafta: </div> <div> 02-06 Haziran </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">9. MUHASEBE UYGULAMALARI 9.1. BİLANÇONUN DÜZENLENMESİ 2.Dönem 2.Sınav</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Bilançonun düzenlenmesini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">HAZIRAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 40. Hafta: </div> <div> 09-13 Haziran </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">9.2. MİZAN DÜZENLENMESİ </td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Mizan düzenlenmesini yapar. Gelir tablosu düzenlenmesini yapar.</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> <tr> <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">HAZIRAN</td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <div style="margin-bottom: 5px;"> 41. Hafta: </div> <div> 16-20 Haziran </div> </td> <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">4</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Etkinlik Haftası</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Etkinlik Haftası</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Etkinlik Haftası</td> <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"></td> </tr> </tbody> </table> </div> <div class="col-12 table-responsive" style="font-size:10pt;"> <table width="100%" style="border:none;margin-bottom:20px;border-collapse: collapse;"> <thead> <tr> <th colspan="2" style="text-align:center; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Temrin Listesi</th> </tr> <tr> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;width:20%;">Ünite</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Temrin</th> </tr> </thead> <tbody> </tbody> </table> </div> <div class="col-12 table-responsive" style="font-size:10pt;"> <table width="100%" style="border:none;margin-bottom:20px;border-collapse: collapse;"> <thead> <tr> <th colspan="2" style="text-align:center; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Derse Ait Diğer Bilgiler</th> </tr> </thead> <tbody> <tr> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;" class="font-weight-bold">Eğitim-Öğretim Ortam ve Donanımı</td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Etkileşimli tahta/projeksiyon, bilgisayar, ilgili kanun ve yönetmelikler, ders kitabı, yazıcı </td> </tr> <tr> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;" class="font-weight-bold">Ölçme ve Değerlendirme</td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> </td> </tr> <tr> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;" class="font-weight-bold">Plan Hakkında</td> <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <ul class="pl-3 mb-0"> <li>Bu plan Talim Terbiye Kurulunun yayınladığı Çerçeve Öğretim Programı ve Ders Bilgi Formlarına göre hazırlanmıştır.</li> <li>Atatürkçülük konuları ile ilgili olarak Talim ve Terbiye Kurulu Başkanlığının 2104 ve 2488 sayılı Tebliğler Dergisinden yararlanılmıştır.</li> </ul> </td> </tr> </tbody> </table> </div> <div class="col-12" style="text-align: center; font-size:10pt; margin-top:50px!important;"> <table width="100%" style="border: 1px solid rgb(227, 212, 212);border-collapse: collapse;"> <tbody> <tr> <td style="width:25%;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> <p> ....................................... <br> Ders Öğretmeni</p> </td> <td style="width:25%;border: 1px solid rgb(238, 225, 225); border-collapse: collapse;"> <p>...................................... <br> Ders Öğretmeni</p> </td> <td style="width:25%;border: 1px solid rgb(238, 225, 225); border-collapse: collapse;"> <p>...................................... <br> Ders Öğretmeni</p> </td> <td style="width:25%;border: 1px solid rgb(238, 225, 225); border-collapse: collapse;"> <p>...................................... <br> Ders Öğretmeni</p> </td> </tr> </tbody> </table> </div> <div class="col-12 text-center mt-5" style="text-align: center; font-size:11pt; margin-top:50px;"> <p>..../..../2025 <br> UYGUNDUR</p> <p>...................................... <br> Okul Müdürü </p> </div> </div> </section>