2025-2026 Eğitim Öğretim Yılı Kooperatifçilik dersi Yllık Planı

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                                        2025-2026 EĞİTİM-ÖĞRETİM YILI  .......................................................................... <br>
                                         MUHASEBE VE FINANSMAN ALANI  12. SINIF   KOOPERATIFÇILIK  DERSİ ÜNİTELENDRİLMİŞ YILLIK PLANI
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td>
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                                                            1. Hafta:
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                                                                                                                            08-12 Eylül
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ÖĞRENME BİRİMİ: KOOPERATİFÇİLİK BİLGİLERİ  
1. KOOPERATİF VE KOOPERATİFÇİLİK
1.1.Kooperatif kavramı, amacı, ilkeleri, çeşitleri  
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                                                                                                            Kooperatif ve kooperatifçiliği açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Uluslararası Temiz Hava Günü</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td>
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                                                            2. Hafta:
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                                                                                                                            15-19 Eylül
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.1.Kooperatif kavramı, amacı, ilkeleri, çeşitleri </td>
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                                                                                                            Kooperatif ve kooperatifçiliği açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">İlköğretim Haftası, Mevlid-i Nebî Haftası, Öğrenciler Günü, Gaziler Günü</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EYLÜL</td>
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                                                            3. Hafta:
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                                                                                                                            22-26 Eylül
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.  KOOPERATİFLER İLE ŞİRKETLER VE DERNEKLER ARASINDAKİ FARKLAR
2.1.Şirket ve dernek kavramları </td>
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                                                                                                            Kooperatifler ile sermaye şirketleri ve dernekler arasındaki farkları açıklar. </td>
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                                                            4. Hafta:
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                                                                                                                            29 Eylül-
                                                                03 Ekim
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.2.Kooperatifler ile sermaye şirketleri arasındaki farklar </td>
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                                                                                                            Kooperatifler ile sermaye şirketleri ve dernekler arasındaki farkları açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Disleksi Haftası, Dünya Disleksi Günü</td>
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                                                            5. Hafta:
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                                                        <div>
                                                                                                                            06-10 Ekim
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.3.Kooperatifler ile dernekler arasındaki farklar </td>
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                                                                                                            Kooperatifler ile sermaye şirketleri ve dernekler arasındaki farkları açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Ahilik Kültürü Haftası</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td>
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                                                            6. Hafta:
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                                                        <div>
                                                                                                                            13-17 Ekim
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.3.Kooperatifler ile dernekler arasındaki farklar </td>
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                                                                                                            Kooperatifler ile sermaye şirketleri ve dernekler arasındaki farkları açıklar. </td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td>
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                                                            7. Hafta:
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                                                        <div>
                                                                                                                            20-24 Ekim
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">3.  KOOPERATİFÇİLİĞİN TARİHSEL GELİŞİMİ 
3.1.Kooperatifçiliğin dünyada ve Türkiye’de tarihsel gelişimi </td>
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                                                                                                            Kooperatifçiliğin tarihsel gelişimini açıklar. </td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">EKIM</td>
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                                                            8. Hafta:
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                                                        <div>
                                                                                                                            27-31 Ekim
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                                                    <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;">3.1.Kooperatifçiliğin dünyada ve Türkiye’de tarihsel gelişimi

1.Dönem 1.Sınav </td>
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                                                                                                            Kooperatifçiliğin tarihsel gelişimini açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Cumhuriyet Bayramı</td>
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                                                        <div style="margin-bottom: 5px;">
                                                            9. Hafta:
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                                                        <div>
                                                                                                                            03-07 Kasm
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ÖĞRENME BİRİMİ: KOOPERATİFLERDE KURULUŞ ve KOOPERATİF ORGANLARI 
1.	KOOPERATİFLERDE KURULUŞ İŞLEMLERİ
1.1.Ana sözleşmenin hazırlanması 
1.2.Başvuru işlemleri (dilekçe ve eklenecek belgeler)   
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                                                                                                                <b>1. Dönem 1. Sınav</b><br>
                                                                                                            Kooperatiflerde kuruluş işlemlerini açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Kızılay Haftası, Organ Bağışı ve Nakli Haftası, Lösemili Çocuklar Haftası</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td>
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                                                            10. Hafta:
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                                                        <div>
                                                                                                                            10-14 Kasm
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                                                    <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;">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>
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                                                                                                            1. Dönem Ara Tatili</td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Atatürk Haftası, Afet Eğitimi Hazırlık Günü, Dünya Diyabet Günü</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td>
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                                                        <div style="margin-bottom: 5px;">
                                                            11. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            17-21 Kasm
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.3.İlgili kurumların yapacağı inceleme ve izin 
1.4.Tescil ve ilan işlemleri 
1.5.Kooperatife üye (ortak) olma </td>
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                                                                                                            Kooperatiflerde kuruluş işlemlerini açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Dünya Felsefe Günü, Dünya Çocuk Hakları Günü</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">KASIM</td>
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                                                        <div style="margin-bottom: 5px;">
                                                            12. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            24-28 Kasm
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">1.6.Kooperatiflerde ortakların hakları ve sorumlulukları 
1.7.Ortaklığın sona ermesi </td>
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                                                                                                            Kooperatiflerde kuruluş işlemlerini açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Ağız ve Diş Sağlığı Haftası, Öğretmenler Günü</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td>
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                                                        <div style="margin-bottom: 5px;">
                                                            13. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            01-05 Aralık
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2.	KOOPERATİFLERİN ORGANLARI
2.1.Genel kurulun toplanması 
2.2.Yönetim ve denetim kurullarının görev ve sorumlulukları </td>
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                                                                                                            Kooperatiflerin organlarını açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Dünya Engelliler Günü, Dünya Madenciler Günü, Türk Kadınına Seçme ve Seçilme Hakkının Verilişi</td>
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                                                    <td style="text-align: center; vertical-align:top;writing-mode: vertical-rl;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ARALIK</td>
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                                                        <div style="margin-bottom: 5px;">
                                                            14. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            08-12 Aralık
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                                                    <td style="text-align: center; vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">2</td>
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                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">ÖĞRENME BİRİMİ: KOOPERATİFLERDE BİRLEŞME, DAĞILMA ve TASFİYE 
1.	KOOPERATİFLERDE BİRLEŞME VE TÜR DEĞİŞTİRME
1.1.Kooperatiflerde birleşme ve tür değiştirme </td>
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                                                                                                            Kooperatiflerde birleşme ve tür değiştirmeyi açıklar. </td>
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                                                    <td style="vertical-align:middle;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">Mevlana Haftası, İnsan Hakları ve Demokrasi Haftası</td>
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                                                    <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>
                                                                                                                            15-19 Aralık
                                                                                                                    </div>
                                                    </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;">1.1.Kooperatiflerde birleşme ve tür değiştirme </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde birleşme ve tür değiştirmeyi 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;">Tutum, Yatırım ve Türk Malları 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;">
                                                            16. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            22-26 Aralık
                                                                                                                    </div>
                                                    </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.	KOOPERATİFLERDE DAĞILMA
2.1.Kooperatiflerde dağılma ve sebepleri </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde dağılma ve sebeplerini 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;">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>
                                                                                                                            29 Aralık-
                                                                02 Ocak
                                                                                                                    </div>
                                                    </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;">2.1.Kooperatiflerde dağılma ve sebepleri 
1.Dönem 2.Sınav </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde dağılma ve sebeplerini 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;"></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>
                                                                                                                            05-09 Ocak
                                                                                                                    </div>
                                                    </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.	KOOPERATİFLERDE TASFİYE
3.1.Kooperatiflerde tasfiye işlemleri </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                                <b>1. Dönem 2. Sınav</b><br>
                                                                                                            Kooperatiflerde tasfiye işlemlerini 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;">Enerji Tasarrufu 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;">
                                                        <div style="margin-bottom: 5px;">
                                                            19. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            12-16 Ocak
                                                                                                                    </div>
                                                    </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;">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>
                                                                                                                                                                                                <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>
                                                                                                                            19-23 Ocak
                                                                                                                    </div>
                                                    </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;">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>
                                                                                                                            26-30 Ocak
                                                                                                                    </div>
                                                    </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;">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>
                                                                                                                            02-06 Şubat
                                                                                                                    </div>
                                                    </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;">3.1.Kooperatiflerde tasfiye işlemleri </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tasfiye işlemlerini 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;"></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>
                                                                                                                            09-13 Şubat
                                                                                                                    </div>
                                                    </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;">ÖĞRENME BİRİMİ: KOOPERATİFLERDE MUHASEBE KAYITLARI
1.	KOOPERATİFLERDE TUTULAN DEFTERLER
1.1.Kooperatiflerde tutulan defterler </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tutulan defterleri 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;"></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>
                                                                                                                            16-20 Şubat
                                                                                                                    </div>
                                                    </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;">1.1.Kooperatiflerde tutulan defterler </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tutulan defterleri 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;"></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>
                                                                                                                            23-27 Şubat
                                                                                                                    </div>
                                                    </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;">1.1.Kooperatiflerde tutulan defterler </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tutulan defterleri 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;">Vergi Haftası, Yeşilay 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;">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>
                                                                                                                            02-06 Mart
                                                                                                                    </div>
                                                    </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;">1.1.Kooperatiflerde tutulan defterler </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tutulan defterleri 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;">Girişimcilik 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;">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>
                                                                                                                            09-13 Mart
                                                                                                                    </div>
                                                    </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.	KOOPERATİFLERDE KURULUŞ MUHASEBE KAYITLARI
2.1.Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesini 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;">Bilim ve Teknoloji Haftası, İstiklâl Marşı'nın Kabulü ve Mehmet Akif Ersoy'u Anma 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;">
                                                            28. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            16-20 Mart
                                                                                                                    </div>
                                                    </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;">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;">Tüketiciyi Koruma Haftası, Türk Dünyası ve Toplulukları 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;">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>
                                                                                                                            23-27 Mart
                                                                                                                    </div>
                                                    </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;">2.1.Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesini 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;">Orman Haftası, Dünya Tiyatrolar 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;">
                                                            30. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            30 Mart-
                                                                03 Nisan
                                                                                                                    </div>
                                                    </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;">2.1.Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesi

2.Dönem 1.Sınav </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde kuruluş işlemlerinin muhasebeleştirilmesini 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;">Kütüphaneler Haftası, Kanser Haftası, Dünya Otizm Farkındalık 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;">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>
                                                                                                                            06-10 Nisan
                                                                                                                    </div>
                                                    </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.	ÜYE ÖDEMELERİNİN MUHASEBE KAYITLARI
3.1.Aidat ve diğer ödemelerin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                                <b>2. Dönem 1. Sınav</b><br>
                                                                                                            Aidat ve diğer ödemelerin muhasebeleştirilmesini 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;">Kanser Haftası, Dünya Sağlık Günün/Dünya Sağlık Haftası, Kişisel Verileri Koruma 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;">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>
                                                                                                                            13-17 Nisan
                                                                                                                    </div>
                                                    </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;">3.1.Aidat ve diğer ödemelerin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Aidat ve diğer ödemelerin muhasebeleştirilmesini 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;">Turizm 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;">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>
                                                                                                                            20-24 Nisan
                                                                                                                    </div>
                                                    </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;">3.1.Aidat ve diğer ödemelerin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Aidat ve diğer ödemelerin muhasebeleştirilmesini 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;">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>
                                                                                                                            27 Nisan-
                                                                01 Mayıs
                                                                                                                    </div>
                                                    </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;">3.1.Aidat ve diğer ödemelerin muhasebeleştirilmesi 
</td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Aidat ve diğer ödemelerin muhasebeleştirilmesini 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</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>
                                                                                                                            04-08 Mayıs
                                                                                                                    </div>
                                                    </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.	ORTAKLIKTAN ÇIKIŞ İŞLEMLERİNİN MUHASEBE KAYITLARI
4.1.Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesini 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;">Bilişim Haftası, Trafik ve İlkyardım Haftası, İş Sağlığı ve Güvenliği 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;">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>
                                                                                                                            11-15 Mayıs
                                                                                                                    </div>
                                                    </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.Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesini 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;">Engelliler Haftası, Vakıflar 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;">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>
                                                                                                                            18-22 Mayıs
                                                                                                                    </div>
                                                    </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.Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Ortaklıktan çıkış işlemlerinin muhasebeleştirilmesini 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;">Müzeler Haftası, 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>
                                                                                                                            25-29 Mayıs
                                                                                                                    </div>
                                                    </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.	TASFİYE İŞLEMLERİ MUHASEBE KAYITLARI
5.1.Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesi 
</td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesini 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;">Etik Günü, İstanbul'un Fethi</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>
                                                                                                                            01-05 Haziran
                                                                                                                    </div>
                                                    </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;">5.1.Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                                <b>2. Dönem 2. Sınav</b><br>
                                                                                                            Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesini 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;">Etik Günü, Hayat Boyu Öğrenme 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;">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>
                                                                                                                            08-12 Haziran
                                                                                                                    </div>
                                                    </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;">5.1.Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesi 
2.Dönem 2.Sınav </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesini 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;">Etik Günü, Çevre ve İklim Değişikliği 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;">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>
                                                                                                                            15-19 Haziran
                                                                                                                    </div>
                                                    </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;">5.1.Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesi </td>
                                                    <td style="vertical-align:top;border: 1px solid rgb(238, 225, 225);border-collapse: collapse;">
                                                                                                            Kooperatiflerde tasfiye işlemlerinin muhasebeleştirilmesini 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;">Etik 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;">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;">
                                                            42. Hafta:
                                                        </div>
                                                        <div>
                                                                                                                            22-26 Haziran
                                                                                                                    </div>
                                                    </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;">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;">Etik Günü</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, Kooperatifler Kanunu, ilgili görseller 
                                                                                                                    </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 yayınladıı Çerçeve Öğretim Program 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>

Ders Öğretmeni</p>
                                                           </td>

Ders ğretmeni</p>

</td>

Ders ğretmeni</p>

</td>

Ders ğretmeni</p>

</td>

</tr>
                                                </tbody>
                                            </table>
                                           </div>
                                            <div class="col-12 mudur-imza-container" style="text-align: center; font-size:11pt; margin-top:50px;">
                                                <table width="100%" class="mudur-imza-table" style="border: 1px solid rgb(227, 212, 212); border-collapse: collapse;">
                                                    <tbody>
                                                        <tr>
                                                            <td style="width:100%; border: 1px solid rgb(238, 225, 225); border-collapse: collapse; text-align: center; vertical-align: middle; padding: 10px;">
                                                                <p class="mudur-tarih">..../..../2025 <br>
                                                                    UYGUNDUR</p>
                                                                    <p class="mudur-imza"> ...................................... <br>
                                                                    Okul Müdürü </p>
                                                            </td>
                                                           
                                                        </tr>
                                                    </tbody>
                                                </table>
                                            </div>

</div>

</section>