TÜRKÇE
ENGLISH
Information
| Code | MG31730 |
| Name | Tax Accounting Theory and Practice |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. TURGUT ÇÜRÜK |
Course Goal / Objective
To teach tax disputes and to inform about dispute solutions
Course Content
In this course, tax, tax disputes and solutions will be studied.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO02 | Understands the legal and ethical issues encountered in the accounting profession. |
| LO03 | Explains how to interpret the results obtained by applying the models in the accounting science. |
| LO04 | Applies combining business management methods with accounting methods. |
| LO05 | Reaches the most appropriate result by using basic financial analysis techniques. |
| LO06 | Takes leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. |
| LO07 | Utilizes different sources within the framework of academic rules in a new field of accounting, synthesizes the information obtained and presenting them effectively. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | 4 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | To review existing regulations in Turkish tax system as a whole | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | The evaluation of existing regulations in Turkish tax system as a whole | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | To evaluate arrangements of Turkish Tax Legislation inventory valuation methods and impairment of inventory for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | To evaluate arrangements of Turkish Tax Legislation provisions and accruals for receivables and payables and receivables worthless for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | To evaluate arrangements of Turkish Tax Legislation depreciation methods and renovation fund on the implementation of regulations for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | To evaluate arrangements of Turkish Tax Legislation activation period, or directly to expense and expense items are voluntary for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | To evaluate arrangements of Turkish Tax Legislation R D expenses for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | To evaluate arrangements of Turkish Tax Legislation rebates for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | To evaluate arrangements of Turkish Tax Legislation Real Estate Capital for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | To evaluate arrangements of Turkish Tax Legislation which allows lapse in the temporary tax up to 10 percent for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | To evaluate arrangements of Turkish Tax Legislation Personnel expenses for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | To evaluate arrangements of Turkish Tax Legislation Valuation gains for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | To evaluate arrangements of Turkish Tax Legislation disguised profit distribution via transfer pricing for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | To evaluate regulations of corporate tax exemptions for businesses | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||