Dokuz Eylül University Information Package / Courses Catalog

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 FUNDA KARAKOYUN ATILGAN

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.
6	Being able to understand events that are considered tax risks
7	Being able to Ability to understand erroneous transactions that will result in tax penalties during audit

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	Purpose and scope of tax accounting
2	Examining the principles of periodicity, accrual and substance priority in the record order
3	Valuation methods and tax audits
4	Cash and "adat" in tax audit
5	receivables from partners in tax audit, "adat"
6	Banks, advances, checks, stocks in tax audit
7	Stock valuation and special situations
8	Mid-Term Exam
9	Tax audit on doubtful receivables and abandoned receivables
10	Effect of incorrect records on tax base in tax audit
11	Examination of accounting irregularities in tax legislation: errors and frauds
12	Maturity and exchange rate differences
13	Tax audit on tangible fixed assets
14	Tax risk analysis for businesses
15	Tax planning in businesses: tax advantages

Recomended or Required Reading

Textbook(s):
Funda Karakoyun, Derya Dişbudak, (2021) Vergi Muhasebesi: Cezalı Tarhiyata Konu Işlemler ,Nobel yayıncılık Ankara. ISBN: 978-625-417-192-5

Supplementary Book(s):
Şimşek, A., Özkök, S., ve Gündüz, N.K., (2016). Vergi Muhasebesi 6. Baskı, Huz Akademi, Ankara. ISBN: 9786054063505
Akdeniz, K., Ateş K. (2012). 15 Büyük Sektörde Vergi ve Muhasebe Uygulamaları Rehberi , Akdeniz Denetim, Ankara.
Şişman, B. (2003). Işletmelerde Vergi Planlaması ve Yöntemleri , Yaklaşım Yayınları

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

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	FN	Final
3	FCG	FINAL COURSE GRADE	VZ0.40 + FN 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	VZ0.40 + BUT 0.60

*** 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.karakoyun@deu.edu.tr

Office Hours

Monday 16:00 - 17:00
Tuesday 20:00 - 21:00

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Tutorials	14	3	42
Preparations before/after weekly lectures	14	1	14
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)			78

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.2	PO.5	PO.6	PO.8	PO.9	PO.11	PO.12	PO.14	PO.20
LO.1	1		1	1	1		1		1	1
LO.2	1		1	1	1				1	1
LO.3	1			1	1		1		1
LO.4				1	1				1
LO.5		1	1	1	1		1			1
LO.6			1	1	1			1	1	1
LO.7	1		1	1	1	1		1		1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION