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.

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):
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

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/LO	PO.1	PO.2	PO.3	PO.5	PO.6	PO.8	PO.11	PO.15
LO.1			1	1			1	1
LO.2		1		1			1	1
LO.3	1			1			1	1
LO.4				1	1		1	1
LO.5				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