TÜRKÇE
ENGLISH
Information
| Code | EMG32730 |
| Name | Tax Accounting Theory and Practice |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
Prof. Dr. MEHMET ÜNSAL MEMİŞ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion
Course Content
To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Reaches the most appropriate result by using basic financial analysis techniques. |
| LO02 | Applies combining business management methods with accounting methods. |
| LO03 | Explains how to interpret the results obtained by applying the models in the accounting science. |
| LO04 | Understands the legal and ethical issues encountered in the accounting profession. |
| LO05 | Takes leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. |
| LO06 | 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 | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain 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. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | 3 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right 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 | ||