<section class="invoice"> <div class="row"> <div class="col-12 text-center" style="text-align: center;"> <p style="font-weight: bold;"> 2024-2025 EĞİTİM-ÖĞRETİM YILI .......................................................................... <br> MUHASEBE VE FINANSMAN ALANI 11. SINIF ŞIRKETLER MUHASEBESI DERSİ ÜNİTELENDİRİLMİŞ YILLIK PLANI </p> </div> <div class="col-12 table-responsive" style="font-size:10px;"> <table width="100%" style="border:none;margin-bottom:20px;"> <thead> <tr > <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse; " >Ay</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Hafta</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Saat</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Ünite</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Konu</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Kazanım</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Açıklama</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Teknik</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Araç</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Ölçme</th> <th style="text-align:left; vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">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;"> 09-13 Eylül </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. ŞİRKETLER HAKKINDA GENEL BİLGİLER 1.1. Şirket Kavramı 1.2. Şirketin Unsurları </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirket kavramını açıklar. Şirketin unsurlarını açıklar. </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;"> Anlatım, araştırma, örnek olay, soru-cevap, uygulama, bireysel öğretim, beyin fırtınası </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar, ilgili kanun ve yönetmelikler, ders kitabı </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;"> 16-20 Eylül </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">1.3. Şirketlerin Sınıflandırılması 1.3.1. Genel Olarak Şirketlerin Sınıflandırılması 1.3.2. Gerçek Şahıs İşletmeleri 1.3.3. Şahıs ve Sermaye Şirketlerinin Karşılaştırılması 1.4. Şirketler Muhasebesi</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirketlerin sınıflandırılmasını açıklar. Şirketler Muhasebesi kavramını açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 23-27 Eylül </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. KOLEKTİF ŞİRKETLER 2.1. Kolektif Şirketin Tanımı</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kolektif şirketin tanımı açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> EKİM </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 30 Eylül- 04 Ekim </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Kolektif Şirketin Özellikleri 2.3. Kolektif Şirketin Kuruluş İşlemleri</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kolektif şirketin özelliklerini sıralar. Kolektif şirketin kuruluş işlemlerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> EKİM </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 07-11 Ekim </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">2.4. Kuruluş İşlemlerinin Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kuruluş işlemlerinin muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> EKİM </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 14-18 Ekim </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">2.5. Sermaye Değişiklikleri ve Muhasebe Kayıtları 2.5.1. Kolektif Şirketlerde Sermaye Artırımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye değişiklikleri ve muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> EKİM </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 21-25 Ekim </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">2.5.2. Kolektif Şirketlerde Sermaye Azaltımı ve Muhasebe Kayıtları 2.6. Kolektif Şirketlerde Kâr Ve Zarar Dağıtımı</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kolektif şirketlerde kar ve zarar dağıtımını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> EKİM </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 28 Ekim- 01 Kasım </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">2.6.1. Kolektif Şirketlerde Kâr Dağıtımı ve Muhasebe Kayıtları 2.6.2. Kolektif Şirketlerde Zarar Dağıtımı ve Muhasebe Kayıtları 1.Dönem 1.Sınav</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kolektif şirketlerde kar ve zarar dağıtımını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 04-08 Kasım </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. KOMANDİT ŞİRKETLER 3.1. Komandit Şirketin Tanımı 3.2. Komandit Şirketin Özellikleri </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Komandit Şirketin tanımını açıklar. Komandit şirketin özelliklerini sıralar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 11-15 Kasım </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">ARA TATİL (11-15 KASIM)</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> ARA TATİL (11-15 KASIM) </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;"> </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;"> </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;"> 18-22 Kasım </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Komandit Şirketin Kuruluş İşlemleri 3.4. Kuruluş İşlemlerinin Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Komandit şirketin kuruluş işlemlerini açıklar. </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;"> Anlatım, araştırma, örnek olay, soru-cevap, uygulama, bireysel öğretim, beyin fırtınası </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 25-29 Kasım </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">3.4. Kuruluş İşlemlerinin Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Kuruluş işlemlerinin muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 02-06 Aralık </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Sermaye Değişiklikleri ve Muhasebe Kayıtları 3.5.1. Komandit Şirketlerde Sermaye Artırımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye değişiklikleri ve muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 09-13 Aralık </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">3.5.2. Komandit Şirketlerde Sermaye Azaltımı ve Muhasebe Kayıtları 3.6. Komandit Şirketlerde Kâr Ve Zarar Dağıtımı 3.6.1. Komandit Şirketlerde Kâr Dağıtımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye değişiklikleri ve muhasebe kayıtlarını yapar. Komandit şirketlerde kar ve zarar dağıtımını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 16-20 Aralık </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">3.6.1. Komandit Şirketlerde Kâr Dağıtımı ve Muhasebe Kayıtları 3.6.2. Komandit Şirketlerde Zarar Dağıtımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Komandit şirketlerde kar ve zarar dağıtımını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 23-27 Aralık </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. SERMAYE ŞİRKETLERİ 4.1. Anonim Şirketler 4.1.1. Türk Ticaret Kanunu’na Göre Anonim Şirketlerin Tanımı 4.1.2. Anonim Şirketlerin Özellikleri</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anonim şirket ve özelliklerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> OCAK </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 30 Aralık- 03 Ocak </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.1.3. Anonim Şirketlerin Sınıflandırılması 4.1.4. Anonim Şirketlerin Kuruluş Şekilleri 1.Dönem 2.Sınav</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anonim şirket ve özelliklerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 06-10 Ocak </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Anonim Şirketlerde Yönetim Organları 4.1.6. Anonim Şirketlerde Denetim</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anonim şirket ve özelliklerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 13-17 Ocak </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Limitet Şirketler 4.2.1. Türk Ticaret Kanunu’na (TTK) Göre Limitet Şirketlerin Tanımı</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Limited şirketler ve özelliklerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 20-24 Ocak </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">YARI YIL TATİLİ (20 OCAK - 3 ŞUBAT)</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> YARI YIL TATİLİ (20 OCAK - 3 ŞUBAT) </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;"> </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;"> </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;"> 27-31 Ocak </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">YARI YIL TATİLİ (20 OCAK - 3 ŞUBAT)</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> YARI YIL TATİLİ (20 OCAK - 3 ŞUBAT) </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;"> </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;"> </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;"> 03-07 Şubat </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Limitet Şirketlerin Özellikleri 4.2.3. Limitet Şirketlerde Yönetim Organları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Limited şirketler ve özelliklerini açıklar. </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;"> Anlatım, araştırma, örnek olay, soru-cevap, uygulama, bireysel öğretim, beyin fırtınası </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 10-14 Şubat </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.3. Sermayesi Paylara Bölünmüş Komandit Şirketler 4.4. Sermaye Şirketlerinde Sözleşme Hazırlanması 4.4.1. Anonim Şirket ile İlgili Esas Sözleşme 4.4.2. Limitet Şirket ile İlgili Ana Sözleşme</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermayesi paylara bölünmüş komandit şirketleri açıklar. Sermaye şirketlerinde sözleşme hazırlar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 17-21 Şubat </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.5. Sermaye Şirketlerinin Kuruluşu 4.5.1. Anonim Şirketlerde Kuruluş İşlemleri ve Muhasebe Kayıtları 4.5.2. Limitet Şirket Kuruluş İşlemleri ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinin kuruluş işlemlerini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 24-28 Şubat </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.6. Anonim Şirketlerde Sermaye Değişiklikleri 4.6.1. Anonim Şirketlerde Sermaye Artırımı ve Muhasebe Kayıtları 4.6.2. Anonim Şirketlerde Sermaye Azaltımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anonim şirketlerinde sermaye değişiklikleri 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:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 03-07 Mart </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.7. Limitet Şirketlerde Sermaye Değişiklikleri 4.7.1. Limitet Şirketlerde Sermaye Artırımı ve Muhasebe Kayıtları 4.7.2. Limitet Şirketlerde Sermaye Azaltımı ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Limited şirketlerde sermaye değişiklikleri 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:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 10-14 Mart </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.8. Sermaye Şirketlerinde Kâr/Zarar Dağıtımı 4.8.1. Kâr Dağıtım Tablosu 4.8.2. Mali Kârın Hesaplanması</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinde kar ve zarar dağıtımı yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 17-21 Mart </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.8.3. Gelir Vergisi ve Kurumlar Vergisinin Hesaplanması 4.8.4. Yedeklerin Hesaplanması 4.8.5. Temettü Hesaplanması 2.Dönem 1.Sınav</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinde kar ve zarar dağıtımı yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 24-28 Mart </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">4.8.6. Anonim Şirketlerde Kâr Dağıtımı ve Muhasebe Kayıtları 4.8.7. Limitet Şirketlerde Kâr Dağıtımı ve Muhasebe Kayıtları 4.8.8. Sermaye Şirketlerinde Zarar Mahsubu ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinde kar ve zarar dağıtımı yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> NİSAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 31 Mart- 04 Nisan </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">ARA TATİL (31 MART - 4 NİSAN)</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> ARA TATİL (31 MART - 4 NİSAN) </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;"> </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;"> </td> <td style=" vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Kütüphaneler Haftası, Dünya Otizm Farkındalık Günü (2 Nisan)</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; "> NİSAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 07-11 Nisan </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. ŞİRKETLERDE TASFİYE 5.1. Tasfiye Kavramı 5.2. Şahıs Şirketlerinde Tasfiye 5.2.1. Şahıs Şirketlerinde Dağılma ve Dağıtılma Nedenleri</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Tasfiye ve ilgili kavramları açıklar. </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;"> Anlatım, araştırma, örnek olay, soru-cevap, uygulama, bireysel öğretim, beyin fırtınası </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> NİSAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 14-18 Nisan </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">5.2.2. Şahıs Şirketlerinde Tasfiye Memurunun Görevleri 5.2.3. Şahıs Şirketlerinde Tasfiye İşlemleri ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şahıs şirketlerinde tasfiye işlemlerini yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> NİSAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 21-25 Nisan </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. Sermaye Şirketlerinde Tasfiye 5.3.1. Sermaye Şirketlerinde Dağılma ve Dağıtılma Nedenleri </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinde tasfiye işlemlerini yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> NİSAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 28 Nisan- 02 Mayıs </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">5.3.2. Sermaye Şirketlerinde Tasfiye Memurunun Görevleri 5.3.3. Sermaye Şirketlerinde Tasfiye İşlemleri ve Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Sermaye şirketlerinde tasfiye işlemlerini yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 05-09 Mayıs </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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. ŞİRKETLERDE BİRLEŞME 6.1. Şirketlerde Birleşme Kavramı 6.2. Şirketlerin Birleşme Sebepleri</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirketlerde birleşme kavramını açıklar. Şirketlerin birleşme sebeplerini sıralar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 12-16 Mayıs </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.3. Şirketlerin Birleşme Şekilleri 6.4. Birleşme Yapabilecek Şirketler</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirketlerin birleşme şekillerini açıklar. Birleşme yapabilecek olan şirketleri açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 19-23 Mayıs </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.5. Şirket Birleşmelerinin Sınıflandırılması 6.5.1. Ekonomik Faaliyet Alanlarına Göre Şirket Birleşmeleri </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirket birleşmelerinin sınıflandırılmasını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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;"> 26-30 Mayıs </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.5.2. Hukuki Yapılarına Göre Şirket Birleşmeleri</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirket birleşmelerinin sınıflandırılmasını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> HAZİRAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 02-06 Haziran </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.6. Şirket Birleşme Süreci 2.Dönem 2.Sınav</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Şirket birleşme sürecini açıklar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> HAZİRAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 09-13 Haziran </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.7. Birleşme İşlemlerinin Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Birleşme işlemlerinin muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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; "> HAZİRAN </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> 16-20 Haziran </td> <td style=" text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</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;">6.7. Birleşme İşlemlerinin Muhasebe Kayıtları</td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Birleşme işlemlerinin muhasebe kayıtlarını yapar. </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;"> Anlatım, araştırma, örnek... </td> <td style=" vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;"> Akıllı tahta/projeksiyon, bilgisayar,... </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> <p class="text-left"> <ul> <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> </p> </div> <div class="col-12" style="text-align: center; font-size:10px; margin-top:50px!important;"> <table style="width:100%; 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:14px; margin-top:50px;"> <p>..../..../2024 <br> UYGUNDUR</p> <p>...................................... <br> Okul Müdürü </p> </div> </div> </div> </section>