PFS418 Tax Accounting

6 ECTS - 3-0 Duration (T+A)- 8. Semester- 3 National Credit

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
FINANCE PR.
Code PFS418
Name Tax Accounting
Term 2024-2025 Academic Year
Semester 8. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Label E Elective
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. NESLİHAN COŞKUN KARADAĞ
Course Instructor
The current term course schedule has not been prepared yet.


Course Goal / Objective

By considering specific tax regulations together with accounting; To provide information about the tax functions of the Independent Financial Advisor profession.

Course Content

Examining specific tax regulations such as tax exemptions, donations and aids, depreciation, financial leasing transactions, inflation adjustment together with accounting constitutes the content of this course.

Course Precondition

none

Resources

Suat Sarıgül, Vergisel Yönleriyle Genel Muhasebe, Haziran 2020, 5. baskı, Vergi Müfettişleri Derneği

Notes

Alper Şimşek, vd., Vergi Muhasebesi, Haziran 2016, Huz Akademi


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Establishes the connection between tax and accounting
LO02 It makes accounting records regarding tax transactions.
LO03 It prepares income returns using accounting records.
LO04 It prepares corporate returns using accounting records.
LO05 It prepares value added tax returns using accounting records.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains basic conceptual information about economy and finance 1
PLO02 Bilgi - Kuramsal, Olgusal The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors.
PLO03 Beceriler - Bilişsel, Uygulamalı Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments.
PLO04 Beceriler - Bilişsel, Uygulamalı Synthesises the information obtained from different sources within the framework of academic rules in the field of research
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Works effectively individually and/or in a team. 1
PLO06 Yetkinlikler - Öğrenme Yetkinliği Being aware of the necessity of lifelong learning, follows the current developments in the field. 3
PLO07 Yetkinlikler - Öğrenme Yetkinliği Apart from the traditional approach, it develops new working methods when deemed necessary.
PLO08 Yetkinlikler - İletişim ve Sosyal Yetkinlik Turkish and at least one foreign language is used in accordance with the needs of academic life and business life
PLO09 Yetkinlikler - İletişim ve Sosyal Yetkinlik Expresses herself orally and in writing 2
PLO10 Yetkinlikler - Alana Özgü Yetkinlik To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes
PLO11 Yetkinlikler - Alana Özgü Yetkinlik Having basic computer knowledge and skills, uses this information in the professional field.
PLO12 Yetkinlikler - Alana Özgü Yetkinlik Explains the duties, authority and functioning of public financial institutions
PLO13 Yetkinlikler - Alana Özgü Yetkinlik Explains job descriptions and responsibilities of professionals in the field of finance 3
PLO14 Yetkinlikler - Alana Özgü Yetkinlik Have social, scientific and ethical values.


Week Plan

Week Topic Preparation Methods
1 Tax accounting concept and definition Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
2 Reaching financial profit from commercial profit according to tax laws and accounting practices Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
3 Accounting for expenses that are not accepted by law and showing them in the declaration Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Examining, accounting for, and presenting special corporate tax exemptions in the declaration Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 Examining, accounting for and showing other special corporate tax deductions in the return Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 Taxation and accounting of multi-year construction transactions Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Taxation and accounting of construction transactions in exchange for flats Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
8 Mid-Term Exam Ölçme Yöntemleri:
Yazılı Sınav
9 Taxation and accounting of salaries and benefits provided to personnel Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 Accounting for some valuation provisions in the Tax Procedure Law-I (exchange rate valuation, rediscount application, impairment, loss and theft, etc.) Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 Application and accounting of depreciation and expense amortization on assets and receivables Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Financial Lease Transactions and Accounting Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Inflation Adjustment Transactions and Accounting - I Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 Inflation Adjustment Transactions and Accounting- II Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
15 Accounting for Value Added Tax and Export Registered Sales Transactions Traditional learning methods Öğretim Yöntemleri:
Soru-Cevap, Anlatım, Tartışma
16 Term Exams Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams 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 3 42
Assesment Related Works
Homeworks, Projects, Others 1 30 30
Mid-term Exams (Written, Oral, etc.) 1 20 20
Final Exam 1 20 20
Total Workload (Hour) 154
Total Workload / 25 (h) 6,16
ECTS 6 ECTS

Update Time: 10.05.2024 11:23