TÜRKÇE
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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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
1 2 |
Course Goal / Objective
To be able to calculate various taxes and to make out a declaration
Course Content
Includes taxation process 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 | written 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 | ||