BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
SY409.3Tax AccountingElective473
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
1Commercial profit making
2Making financial profit
3To learn about tax process and tax base
4Ensuring compliance with tax regulations during accounting procedures
5to obtain information about applied current tax
Mode of Delivery
Second 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
WeekTheoreticalPracticeLaboratory
1Period End Processes and Special Conditions
2Appraisal, Depreciation and Rediscount Applications I
3Appraisal, Depreciation and Rediscount Applications II
4Expenses not legally recognized I
5Expenses not legally recognized II
6Detailed Descriptions Related to Commercial Books and Documents I
7Detailed Descriptions Related to Commercial Books and Documents II
8MIDTERM EXAM
9Tax calendar and process
10Tax advantages in commercial enterprises I
11Tax advantages in commercial enterprises II
12Withholding Practices and Special Conditions in Accounting Operations I
13Withholding Practices and Special Conditions in Accounting Operations II
14VAT application in special cases I
15VAT 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
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Question-Answer14114
Self Study14114
Individual Study for Mid term Examination166
Individual Study for Final Examination11111
TOTAL WORKLOAD (hours)90
Contribution of Learning Outcomes to Programme Outcomes
PO
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5		PO
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10		PO
11		PO
12		PO
13		PO
14		PO
15
LO1               
LO2               
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LO5               
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High