COURSE UNIT TITLE

: TAX TRANSACTIONS AND TAX ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4226 TAX TRANSACTIONS AND TAX ACCOUNTING ELECTIVE 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to provide students with knowledge of tax transactions, tax planning and tracking the transactions of tax execution.

Learning Outcomes of the Course Unit

1   Being able to make use of studies of other fields in tax applications.
2   Being able to turn theoretical knowledge of tax law into practice.
3   Being able to record tax transactions.
4   Being able to understand tax advantages and disadvantages of companies.
5   Being able to identify solutions to the problems related to taxation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Comparison of TTK and VUK in terms of recording and valuation provisions
2 Evaluation of general recognition principle from the viewpoint of Turkish tax legislation, effects of new TTK regulations to financial law
3 Accrual basis and cash basis in terms of tax legislation, structures of assets and liabilities
4 Comparison of financial profit and commercial profit, financial assets and liabilities
5 Inventories, valuation of inventories
6 Fixed assets held for sale, depreciation and appreciation according to VUK, financial fixed assets
7 Mid-Term Exam
8 Mid-Term Exam
9 Valuation of tangible fixed assets
10 Provisions, Transition from commercial profit to financial profit, Declaration of amended profit
11 Government incentives
12 Tax planning, applications of tax law
13 Taxation of partnerships
14 Comparison of tax advantages of partnerships and corporations

Recomended or Required Reading

Textbook(s): Şimşek, A. (2009) "Vergi Muhasebesi"
Supplementary Book(s): Şenyüz, D., Yüce, M., Gerçek, A. "Türk Vergi Sistemi", Akdeniz, K., Ateş K. (2012). "15 Büyük Sektörde Vergi ve Muhasebe Uygulamaları", Şişman, B. "Işletmelerde Vergi Planlaması ve Yöntemleri", Doğan, H. "Vergi Uygulamaları Soru ve Cevaplar"
References: Income Tax Law, Corporate Tax Law, VAT Law
Materials: Lecture notes, Presentations.

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Case studies
2. Question and answer
3. Group study
4. Research and individual learning

Assessment Methods

Successful / Unsuccessful


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda diril@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Tutorials 12 3 36
Preparations before/after weekly lectures 12 1,5 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 82

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.21111
LO.31111
LO.41111
LO.511111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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