TÜRKÇE
ENGLISH
Information
| Code | MV270 |
| Name | Tax Applications |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 1 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Öğr. Gör. Betül ŞENGÜL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To be able to calculate various taxes and to make out a declaration
Course Content
The taxation process includes the preliminary procedures of tax assessment, deadlines in tax law, imposition of tax penalties, compulsory collection of taxes and declaration of taxes, and sample tax case solutions.
Course Precondition
none
Resources
Tax Law Practices - Nurettin Bilici
Notes
Tax Law Practices, YUSUF KARAKOÇ
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To know the taxation process |
| LO02 | Various taxes can calculate |
| LO03 | Various declarations can prepare |
| LO04 | Be able to calculate commercial profit and financial profit |
| LO05 | Bill, dispatch note can arrange |
| LO06 | Explains the taxation process |
| LO07 | Explain wealth taxes |
| LO08 | Explains the taxation of corporate earnings |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 4 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Calculating commercial income | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 2 | Calculating agricultural income | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 3 | Define concise declarations | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 4 | Define the VAT return | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 5 | Calculating self-employment income | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 6 | Calculating incomes from immobile properties | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 7 | Calculation other types of incomes. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Review study notes for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Define income tax | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 10 | Calculating tax of Income, Wealth, and Expenditure. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 11 | Making annual income and enterprise declarations. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 12 | Making tax declarations. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 13 | Making declarations. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 14 | Making other types of tax declarations. | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 15 | PREPARATION FOR THE FINAL EXAMINATION | Prepare for classes by reading textbooks and notes | Öğretim Yöntemleri: Anlatım |
| 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 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 80 | ||
| Total Workload / 25 (h) | 3,20 | ||
| ECTS | 3 ECTS | ||