| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| 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 |
| 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. |
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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 |
| 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. |
| 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 | ||
| Course Notes: | Power Point Sunumları / Power Point Slides |
| References: | Vergi Usul Kanunu 2012 / Tax Procedure Law 2012 |
| 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 | |
| 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 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |