
| Course Code | : UTIF425 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
It is aimed to have information about commercial income in construction activities, capital gains, documents used in construction contracting works, taxes withheld and accounting practices.
Commercial income in construction activities, capital increase gain, final acceptance in construction contracting works, provisional acceptance, progress documents, invoicing transactions, tax withholding (withholding tax); Offsetting and maturity of taxes deducted in construction contracting works spanning years, limitation of financial expenses, VAT exemption; VAT application examples in construction works, uniform accounting plan, operation and application in building cooperatives and construction works.