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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS ISL 4009 TAX POLITICS IN ACCOUNTING ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Course Objective

To make the business candidates achieve basic information about the functions of tax for CPAs as well as legal applications such as tax that affecs the managerial decisions.

Learning Outcomes of the Course Unit

1   To summarize basic information about record arrangement. 2   To lay out wage payroll. 3   To lay put the monthly declarations and social security institut,ons declarations. 4   To calculate the value added tax on the declaration. 5   To calculate the income tax on the declaration. 6   To calculate the corporation tax on the declaration. 7   To seperate the disallowable expenses.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Tax applications in accounting, the concept and definition of tax accounting. 2 The place and duty of the tax accounting unit in the accounting organisation of the business. 3 Basic concepts about tax 4 Record arrangement according to Turkish Trade Law 5 Record arrangement according to Tax Law 6 The expected and unexpected expenses accepted by the income tax 7 The expected and unexpected expenses accepted by the corporation tax 8 Mid-term exam 9 Mid-term exam 10 Depreciation applications in the tax laws 11 Depreciation applications in the trade laws 12 The transform table of the trade profit/loss to the fiscal profit/loss 13 Wage accounting and declarations 14 Application of value added tax declaration

Recomended or Required Reading

All the printed resources about accounting, tax, tax accounting, tax law; web sites, electronic resources.

Planned Learning Activities and Teaching Methods

Lecturing, researches made by the student, case study.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

seha.selek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparation for midterm exam 1 15 15 Preparation for final exam 1 20 20 Preparations before/after weekly lectures 12 4 48 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 121

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1 LO.6 1 LO.7 1