TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | MG32730 |
| Name | Tax Accounting Theory and Practice |
| Term | 2018-2019 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. TURGUT ÇÜRÜK |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to comprehend the basic principles of accounting, auditing and tax issues and to use these principles effectively in decision making process. |
| LO02 | 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. |
| LO03 | Understanding the legal and ethical issues encountered in the accounting profession. |
| LO04 | Explaining how to interpret the results obtained by applying the models in the accounting science. |
| LO05 | Understanding the legal and ethical issues encountered in the accounting profession. |
| LO06 | Application of combining business management methods with accounting methods. |
| LO07 | To reach the most appropriate result by using basic financial analysis techniques. |
| LO08 | 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. |
| LO09 | Being aware of the necessity of lifelong learning and monitoring the current developments in the field of accounting. |
| LO10 | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting them effectively. |
| LO11 | Written and oral communication competence. |
| LO12 | Questioning applications and methods, developing and implementing new working methods when deemed necessary. |
| LO13 | Conducting research on accounting science, creating the basis for the right decision-making process. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. | |
| PLO02 | - | 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. | |
| PLO03 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO04 | - | Explains how to interpret the results obtained from the application of the models in the accounting discipline. | |
| PLO05 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO06 | - | Combines the application of the methods of business management and accounting methods | |
| PLO07 | - | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO08 | - | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO09 | - | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO10 | - | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO11 | - | Has the ability to communicate orally and in writing. | |
| PLO12 | - | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO13 | - | 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 | |
| 2 | The evaluation of existing regulations in Turkish tax system as a whole | Reading material related to the topic | |
| 3 | To evaluate arrangements of Turkish Tax Legislation inventory valuation methods and impairment of inventory for businesses | Reading material related to the topic | |
| 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 | |
| 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 | |
| 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 | |
| 7 | To evaluate arrangements of Turkish Tax Legislation R D expenses for businesses | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | To evaluate arrangements of Turkish Tax Legislation rebates for businesses | Reading material related to the topic | |
| 10 | To evaluate arrangements of Turkish Tax Legislation Real Estate Capital for businesses | Reading material related to the topic | |
| 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 | |
| 12 | To evaluate arrangements of Turkish Tax Legislation Personnel expenses for businesses | Reading material related to the topic | |
| 13 | To evaluate arrangements of Turkish Tax Legislation Valuation gains for businesses | Reading material related to the topic | |
| 14 | To evaluate arrangements of Turkish Tax Legislation disguised profit distribution via transfer pricing for businesses | Reading material related to the topic | |
| 15 | To evaluate regulations of corporate tax exemptions for businesses | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |