Tax Accounting I (MLY405) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Tax Accounting I	MLY405	Area Elective	3	0	0	3	6

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	One of the cornerstones of accounting practice is the tax legislation implemented in Türkiye. 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 aim of this lesson is to examine the transition from commercial profit/loss to financial profit/loss and the preparation of the "Revenue Transition Matrix" within the framework of Income Tax, Corporate Tax and other tax laws.
Course Learning Outcomes	The students who succeeded in this course; Review of basic accounting concepts and principles Explanation of tax types, notebooks, documents and recording order Explanation of current tax liability Calculation of tax cut and provisional tax Preparation of VAT and stamp tax returns Review of accounting practices and records in income and corporate taxation
Course Content	Review of basic accounting concepts and principles; tax types; notebook, document and record order; term tax liability: calculation of tax cut and provisional tax; the regulation of the taxpayers, the VAT and stamp tax payers; term end tax liability: accounting practices and records in income and corporate taxation; investment reduction, revaluati

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Commercial Profit/Loss, Financial Profit/Loss Concepts, Off-Balance Accounts	Commercial Profit/Loss, Financial Profit/Loss Concepts, Off-Balance Accounts
2	Tax and Its Accounting as Expense and Cost	Tax and Its Accounting as Expense and Cost
3	Tax and Accounting as a Tax Responsible	Tax and Accounting as a Tax Responsible
4	Tax and Accounting as a Taxpayer (Provisional Tax)	Tax and Accounting as a Taxpayer (Provisional Tax)
5	Income Tax and Corporate Tax Declaration and Accounting	Income Tax and Corporate Tax Declaration and Accounting
6	Valuation Measurements in TPL	Valuation Measurements in TPL
7	Transactions That Are Special in Terms of Tax Application in Liquid Values and Securities	Transactions That Are Special in Terms of Tax Application in Liquid Values and Securities
8	Midterm	Midterm
9	Transactions that are Special in Terms of Tax Application in Receivables and Payables	Transactions that are Special in Terms of Tax Application in Receivables and Payables
10	Implicit Capital Gain	Implicit Capital Gain
11	Transfer Pricing	Transfer Pricing
12	Valuation and Special Transactions in Stocks	Valuation and Special Transactions in Stocks
13	Valuation and Special Transactions in Stocks	Valuation and Special Transactions in Stocks
14	Transactions That Are Special in Terms of Tax Application in Construction and Repair Works Spanning Years	Transactions That Are Special in Terms of Tax Application in Construction and Repair Works Spanning Years

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	1	10
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	10
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	40
Final Exam/Final Jury	1	60
Toplam	4	120

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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics
2	Acquiring the skills of macro level economic analysis
3	Acquiring the skills of micro level economic analysis
4	Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level					X
5	Learning different approaches on economic and related issues				X
6	Acquiring the quantitative and/or qualitative techniques in economic analysis
7	Improving the ability to use the modern software, hardware and/or technological devices
8	Developing intra-disciplinary and inter-disciplinary team work skills					X
9	Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning
10	Adopting work ethic and social responsibility
11	Developing the skills of communication.
12	Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs.			X

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)
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
Prepration of Final Exams/Final Jury
Total Workload			0