ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NONTHESIS)
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
ISL5433 Tax Accounting and Auditing Fall 3 0 3 7
The course opens with the approval of the Department at the beginning of each semester

Basic information

Language of instruction: Tr
Type of course: Departmental Elective
Course Level:
Mode of Delivery: Face to face
Course Coordinator : Dr. Öğr. Üyesi TUĞCAN DEMİR
Course Objectives: The aim of this course is to develop student'd knowledge and skills about taxation, Turkish Tax System and a part of the tax as a strategic tool in making business decisions. This course involves the basics of taxation, the Turkish Tax System in the income tax, corporate income tax, the basic laws like value added tax and their accounting practices.

Learning Outputs

The students who have succeeded in this course;
1- At the end of the this course, students will be able to comprehend the taxation process applications.
2- Students will be able to gain the importance of the concept of ethics for accountants and auditors, and understanding of the rules of professional ethics
3- Students will be able to have knowledge about regulatory, the relationship between taxation and accounting.
4- The end of the course students will understand the role of professional accountants and auditors in the process of taxation

Course Content

The course focuses on fundamentals of taxation, the Turkish Tax System, the rules of professional ethics for accountants and auditors, the relationship between business culture and ethical values​​ in Turkey.

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Tax and Ethical Issues for Accountants and Auditors
2) Introduction to taxation
4) Turkish Tax System
5) The Basics of Income Tax
6) Basics of Value Added Tax
7) MID-TERM
8) Presentation: Income Tax, Corporate Tax and Value added tax
9) Overview about the Accounting and Auditing Area made by The new Turkish Commercial Code
10) Presentation: The declaration of Commercial Earning, Accounting and Application examples Presentation: Self-employment Income, Accounting and Application examples
11) Presentation: Wage Income, Accounting and withholding tax returns Presentation: Agricultural revenue, accounting and application examples
12) Presentation: Stock capital gains, accounting and application examples Presentation: Earnings on landed estate, Accounting and application examples
13) Presentation: Corporate tax deductions and exemptions Presentation: Value added tax, accounting and application examples
14) Case Studies

Sources

Course Notes: Power Point Sunumları / Power Point Slides
References: Vergi Usul Kanunu 2012 / Tax Procedure Law 2012

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Attendance 14 % 10
Laboratory % 0
Application % 0
Field Work % 0
Special Course Internship (Work Placement) % 0
Quizzes % 0
Homework Assignments % 0
Presentation 1 % 15
Project % 0
Seminar % 0
Midterms 1 % 25
Preliminary Jury % 0
Final 1 % 50
Paper Submission % 0
Jury % 0
Bütünleme % 0
Total % 100
PERCENTAGE OF SEMESTER WORK % 50
PERCENTAGE OF FINAL WORK % 50
Total % 100

ECTS / Workload Table

Activities Number of Activities Workload
Course Hours 14 42
Laboratory
Application 13 50
Special Course Internship (Work Placement)
Field Work
Study Hours Out of Class 14 81
Presentations / Seminar
Project
Homework Assignments
Quizzes
Preliminary Jury
Midterms 1 2
Paper Submission
Jury
Final
Total Workload 175

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications.
2) To be able to comprehend the interdisciplinary interaction with which the field is related.
3) To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field.
4) To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines.
5) To be able to solve the problems encountered in the field by using research methods.
6) To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data.
7) To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary.
8) To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning.
9) To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field.
10) To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes.
11) To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies.
12) Being able to independently carry out a work that requires expertise in the field.
13) To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility.
14) Being able to lead in environments that require solving problems related to the field.