Tax Accounting II (MLY406) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Tax Accounting II MLY406 Area Elective 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Elective Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
Course Assistants
Course Objectives To provide students with more information about tax accounting
Course Learning Outcomes The students who succeeded in this course;
  • Students who successfully complete this course are successful in the tax inspectorate exams opened by the Ministry of Finance.
  • Students who can successfully complete this course are trained to work independently as independent accountants and financial advisors or certified public accountants.
Course Content Accounting and reporting of commercial profit and financial profit concepts, additions to tax base, discounts, disallowed expenses and non-taxable income; examination of balance sheet and income statement items in terms of tax legislation, accounting of tax incentives and penalties.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Private Construction Accounting
2 Private Construction Accounting
3 Multi-Year Construction Accounting
4 Multi-Year Construction Accounting
5 Multi-year Construction Accounting
6 Finance Lease and Accounting
7 VAT Return and Accounting
8 VAT Return and Accounting
9 Equity Method and Accounting
10 Tangible Assets and Depreciation
11 Tangible Assets and Depreciation
12 Cost and Proportional Depreciation in Passenger Cars
13 Severance Pay and Accounting
14 Special Tax Transactions Regarding Equity

Sources

Course Book 1. Türk Vergi Sistemi Prof. Dr. Abdurrahman AKDOĞAN / Gazi Kitabevi
2. Genel Muhasebe Prof. Dr. Orhan SEVİLENGÜL / Gazi Kitabevi

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
Major Area Courses
Supportive Courses X
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. X
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. X
3 Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. X
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. X
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 X
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. X
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. X
8 Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. X
9 Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. X
10 Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. X
11 Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. X
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. X

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
Presentation/Seminar Prepration
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 2 2
Prepration of Final Exams/Final Jury 1 2 2
Total Workload 52