TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (DISTANCE EDUCATION) | |
| Code | EMG32730 |
| 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 | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To reach the most appropriate result by using basic financial analysis techniques. |
| LO02 | Application of combining business management methods with accounting methods. |
| LO03 | Conducting research on accounting science, creating the basis for the right decision-making process. |
| LO04 | To be able to comprehend the basic principles of accounting, auditing and tax issues and to use these principles effectively in decision making process. |
| LO05 | To explain the basic theoretical models in the field of science, and to explain, define and use the new systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO06 | Ability to identify, research and analyze accounting, auditing and tax issues. |
| LO07 | Explaining how to interpret the results obtained by applying the models in the accounting science. |
| LO08 | Understanding the legal and ethical issues encountered in the accounting profession. |
| LO09 | 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. |
| LO10 | Being aware of the necessity of lifelong learning and monitoring the current developments in the field of accounting. |
| LO11 | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting them effectively. |
| LO12 | Written and oral communication competence. |
| LO13 | Questioning applications and methods, developing and implementing new working methods when deemed necessary. |
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 | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | |
| 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 | |
| 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 | |
| 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 |
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 | ||