Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | SY409.3 | Tax Accounting | Elective | 4 | 7 | 3 |
|
Level of Course Unit |
First Cycle |
Objectives of the Course |
Disclosure of issues in tax regulations affecting accounting records. it is also intended to teach the tax calendar. |
Name of Lecturer(s) |
Öğr. Gör. Aydoğan DURSUN |
Learning Outcomes |
1 | Commercial profit making | 2 | Making financial profit | 3 | To learn about tax process and tax base | 4 | Ensuring compliance with tax regulations during accounting procedures | 5 | to obtain information about applied current tax |
|
Mode of Delivery |
Normal Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
Regulations affecting accounting within the framework of tax legislation and taxation process |
Weekly Detailed Course Contents |
|
1 | Period End Processes and Special Conditions | | | 2 | Appraisal, Depreciation and Rediscount Applications I | | | 3 | Appraisal, Depreciation and Rediscount Applications II | | | 4 | Expenses not legally recognized I | | | 5 | Expenses not legally recognized II | | | 6 | Detailed Descriptions Related to Commercial Books and Documents I | | | 7 | Detailed Descriptions Related to Commercial Books and Documents II | | | 8 | MIDTERM EXAM | | | 9 | Tax calendar and process | | | 10 | Tax advantages in commercial enterprises I | | | 11 | Tax advantages in commercial enterprises II | | | 12 | Withholding Practices and Special Conditions in Accounting Operations I | | | 13 | Withholding Practices and Special Conditions in Accounting Operations II | | | 14 | VAT application in special cases I | | | 15 | VAT application in special cases II | | |
|
Recommended or Required Reading |
Tuna, S. Vergi Muhasebesi ve Uygulaması. Türkmen Kitabevi, 2010. |
Planned Learning Activities and Teaching Methods |
|
Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
Final Examination | 1 | 100 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | Turkish | Work Placement(s) | None |
|
Workload Calculation |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 2 | 2 |
Attending Lectures | 14 | 3 | 42 |
Question-Answer | 14 | 1 | 14 |
Self Study | 14 | 1 | 14 |
Individual Study for Mid term Examination | 1 | 6 | 6 |
Individual Study for Final Examination | 2 | 6 | 12 |
|
Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 4 | 3 | 4 | 4 | 3 | 3 | 4 | 3 | 3 | 3 | 4 | 4 | 3 | 3 | 3 | LO2 | 3 | 3 | 4 | 3 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 3 | 4 | 3 | LO3 | 4 | 3 | 4 | 3 | 3 | 4 | 3 | 4 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | LO4 | 3 | 3 | 3 | 4 | 3 | 3 | 3 | 5 | 4 | 3 | 3 | 4 | 4 | 4 | 3 | LO5 | 4 | 3 | 3 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 4 | 5 | 4 | 4 | 5 |
|
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|