ECTS - Tax Accounting
Tax Accounting (MLY413) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Accounting | MLY413 | 7. Semester | 3 | 0 | 0 | 3 | 4 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Drill and Practice. |
| Course Lecturer(s) |
|
| Course Objectives | One of the cornerstones of accounting practice is the tax legislation implemented in our country. In accounting practice within the framework of tax legislation, the concept of financial profit/loss is also on the agenda, as well as the concept of commercial profit/loss. The purpose of this course is to examine the transition from commercial profit/loss to financial profit/loss and the preparation of a "Financial Profit Transition Table" within the framework of Income Tax, Corporate Tax and other tax laws. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Review of basic accounting concepts and principles; tax types; book, document and record order; in-period tax liability: calculation of tax deduction and provisional tax; preparation of withholding, VAT and stamp tax declarations; end-of-period tax liability: accounting practices and records in income and corporate taxes |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Commercial Profit/Loss, Financial Profit/Loss Concepts, Off-Balance Accounts | Reading Relevant Sections in Basic and Auxiliary Resources |
| 2 | Tax and Its Accounting as Expense and Cost | Reading Relevant Sections in Basic and Auxiliary Resources |
| 3 | Tax and Accounting as a Tax Responsible | Reading Relevant Sections in Basic and Auxiliary Resources |
| 4 | Tax and Accounting as a Taxpayer (Provisional Tax) | Reading Relevant Sections in Basic and Auxiliary Resources |
| 5 | Income Tax and Corporate Tax Declaration and Accounting | Reading Relevant Sections in Basic and Auxiliary Resources |
| 6 | Valuation Measurements in VUK | Reading Relevant Sections in Basic and Auxiliary Resources |
| 7 | Transactions That Are Special in Terms of Tax Application in Liquid Values and Securities | Reading Relevant Sections in Basic and Auxiliary Resources |
| 8 | Midterm | |
| 9 | Transactions that are Special in Terms of Tax Application in Receivables and Payables | Reading Relevant Sections in Basic and Auxiliary Resources |
| 10 | Implicit Capital Gain | Reading Relevant Sections in Basic and Auxiliary Resources |
| 11 | Transfer Pricing | Reading Relevant Sections in Basic and Auxiliary Resources |
| 12 | Valuation and Special Transactions in Stocks | Reading Relevant Sections in Basic and Auxiliary Resources |
| 13 | Valuation and Special Transactions in Stocks | Reading Relevant Sections in Basic and Auxiliary Resources |
| 14 | Transactions That Are Special in Terms of Tax Application in Construction and Repair Works Spanning Years | Reading Relevant Sections in Basic and Auxiliary Resources |
| 15 | General Review | |
| 16 | Final Exam |
Sources
| Course Book | 1. Abdurrahman AKDOĞAN (2017), Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi: Ankara |
|---|---|
| 2. Orhan Sevilengül (2016), Genel Muhasebe, Gazi Kitabevi: Ankara |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | |||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | |||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | |||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | |||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | |||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | |||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 1 | 10 | 10 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 1 | 12 | 12 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 10 | 10 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 100 | ||