MG31730 Tax Accounting Theory and Practice

6 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit

Information

Code MG31730
Name Tax Accounting Theory and Practice
Term 2024-2025 Academic Year
Semester . Semester
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. TURGUT ÇÜRÜK


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

None.

Resources

Lecture notes and presentations

Notes

Other lecture notes and presentations


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explains 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.
LO02 Understands the legal and ethical issues encountered in the accounting profession.
LO03 Explains how to interpret the results obtained by applying the models in the accounting science.
LO04 Applies combining business management methods with accounting methods.
LO05 Reaches the most appropriate result by using basic financial analysis techniques.
LO06 Takes leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work.
LO07 Utilizes different sources within the framework of academic rules in a new field of accounting, synthesizes the information obtained and presenting them effectively.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making 3
PLO02 Bilgi - Kuramsal, Olgusal 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. 3
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession. 4
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the results obtained from the application of the models in the accounting discipline 4
PLO05 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods.
PLO06 Bilgi - Kuramsal, Olgusal Uses the basic techniques of financial analysis to achieve the best result. 3
PLO07 Bilgi - Kuramsal, Olgusal Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 3
PLO08 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. 3
PLO09 Beceriler - Bilişsel, Uygulamalı In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. 4
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has the ability to communicate orally and in writing.
PLO11 Yetkinlikler - Öğrenme Yetkinliği Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. 3
PLO12 Yetkinlikler - Öğrenme Yetkinliği 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 Öğretim Yöntemleri:
Bireysel Çalışma
2 The evaluation of existing regulations in Turkish tax system as a whole Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
3 To evaluate arrangements of Turkish Tax Legislation inventory valuation methods and impairment of inventory for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
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 Öğretim Yöntemleri:
Bireysel Çalışma
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 Öğretim Yöntemleri:
Bireysel Çalışma
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 Öğretim Yöntemleri:
Bireysel Çalışma
7 To evaluate arrangements of Turkish Tax Legislation R D expenses for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 To evaluate arrangements of Turkish Tax Legislation rebates for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
10 To evaluate arrangements of Turkish Tax Legislation Real Estate Capital for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
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 Öğretim Yöntemleri:
Bireysel Çalışma
12 To evaluate arrangements of Turkish Tax Legislation Personnel expenses for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
13 To evaluate arrangements of Turkish Tax Legislation Valuation gains for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
14 To evaluate arrangements of Turkish Tax Legislation disguised profit distribution via transfer pricing for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
15 To evaluate regulations of corporate tax exemptions for businesses Reading material related to the topic Öğretim Yöntemleri:
Bireysel Çalışma
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation 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 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

Update Time: 07.05.2024 04:57