COURSE UNIT TITLE

: TAX ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 4046 TAX ACCOUNTING COMPULSORY 3 0 0 3

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN BAY

Offered to

Public Finance (Evening)
Public Finance

Course Objective

This course aims to provide information that complements the student's accounting and tax law knowledge, including tax transactions, tax planning, transactions required by tax enforcement, and follow-up of taxation transactions related to the types and activities of businesses. The aim of this course is for students to understand the special issues related to financial reporting within the framework of tax laws and to learn the important differences between financial reporting according to accounting principles.

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, being able to inform relevant people and institutions on business-related issues; Ability to convey thoughts and solution suggestions to problems in written and oral form.
5   Being able to identify solutions to the problems related to taxation.
6   Review of basic accounting concepts and principles.
7   Ability to perform and analyze accounting applications and records in income and corporate taxes.

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 and transactions that feature
6 Fixed assets held for sale, depreciation and appreciation according to VUK, financial fixed assets
7 Income Tax and Corporate Tax declaration and accounting
8 Valuation of tangible fixed assets
9 Provisions, transition from commercial profit to financial profit, declaration of amended profit
10 Disguised capital earnings
11 Transfer pricing
12 Tax planning, applications of tax law
13 Taxation procedures in sole proprietorships, ordinary partnerships and sole proprietorships
14 Comparison of tax advantages of partnerships and corporations

Recomended or Required Reading

Funda Karakoyun. Derya Dişbudak, (2021) Vergi Muhasebesi: Cezalı Tarhiyata Konu Işlemler, Nobel Yayıncılık Ankara.
Öngel, S. (2000) Vergi Muhasebesi, Yaklaşım Yayınları
Aydın, S. (2018) Vergi Revizyonu ve Muhasebesi, 4. Baskı, Gazi Kitabevi, Ankara.
Şimşek, A., Özkök, S., ve Gündüz, N.K., (2016). Vergi Muhasebesi 6. Baskı, Huz Akademi, Ankara.
Akdeniz, K., Ateş K. (2012). 15 Büyük Sektörde Vergi ve Muhasebe Uygulamaları Rehberi, Akdeniz Denetim, Ankara.
Tuna, S. (2010). Vergi Muhasebesi ve Uygulamaları, Türkmen Kitabevi
Şişman, B. (2003). Işletmelerde Vergi Planlaması ve Yöntemleri, Yaklaşım Yayınları.


Planned Learning Activities and Teaching Methods
Course is discussed theoretically by expression.

Planned Learning Activities and Teaching Methods

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

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


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)

Assoc. Prof. Hakan BAY
(Phone) 0 232 301 04 00
hakan.bay@deu.edu.tr

Office Hours

Tuesday 16:00 - 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 14 14
Preparation for final exam 1 14 14
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 86

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.11111
LO.21111
LO.31111
LO.41111
LO.511111
LO.6111
LO.7111

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

Copyright 2015 DEÜ. BİD

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