TÜRKÇE
ENGLISH
Information
| 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 |
1 |
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 | interprets data from different sources using contemporary communication tools, methods and processes. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 1 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 5 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 2 |
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 | ||