TÜRKÇE
ENGLISH
Information
| Code | BAC444 |
| Name | Tax Applications |
| Term | 2024-2025 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
1 2 |
Course Goal / Objective
In this course, it is aimed to teach the calculation of taxes on income types and the preparation of returns.
Course Content
Solving examples of taxation of income types, introducing the types of declarations and filling out the declaration.
Course Precondition
None
Resources
Tax Applications, Şükrü Kızılot and Mustafa Erkan Üyümez, Anadolu Üniversitesi Açıköğretim Fakültesi Yayını
Notes
Tax Practices with Examples, Fatma Taş, Ekin Basım Yayın
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/He can explain the types of earnings. |
| LO02 | She/He can calculate various taxes of income types. |
| LO03 | She/He can make out various declarations. |
| LO04 | She/He can make out payroll. |
| LO05 | She/He can explain the taxation of company earnings. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | 2 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | 2 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course introduction | Course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Taxation of business profits | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Taxation of business profits (Continued) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 4 | Taxation of agricultural income | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Taxation of wage earnings | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 6 | Taxation of securities capital income and real estate capital income | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Issuing Value Added Tax Declaration | Course preparation from course materials | Öğretim Yöntemleri: Gösterip Yaptırma |
| 8 | Mid-Term Exam | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Preparation of concise withholding tax return | Course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 10 | Preparation of annual income tax return | Course preparation from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 11 | Preparation of annual income tax return (Continued) | Preparation of annual income tax return (Continued) | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Preparation payroll | Course preparation from course materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 13 | Preparation of Corporate Tax Return | Course preparation from course materials | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama |
| 14 | Preparation of Corporate Tax Return (Continued) | Course preparation from course materials | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama |
| 15 | Reviewing the topics | Course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam preparation from course materials | 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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 92 | ||
| Total Workload / 25 (h) | 3,68 | ||
| ECTS | 4 ECTS | ||