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
MAU 7215 TAX ACCOUNTING ELECTIVE 3 0 0 6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR FUNDA KARAKOYUN ATILGAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

The aim of the course is to provide the students with information about tax rules and regulations affecting tax base and accounting practices. In this course, the examination of tax rules in accounting records and the application area of transactions subject to penalty assessment are emphasised.

Learning Outcomes of the Course Unit

1   To have the knowledge of monitoring the valuation methods in the record order according to tax laws
2   To be able to comprehend the reasons for the transactions subject to penalty assessment in the records
3   To understand the active accounts affecting the tax base
4   To understand the passive accounts affecting the tax base
5   To be able to interpret tax errors and frauds in accounting records

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The importance of basic concepts and principles of accounting within the framework of tax law
2 Economic approach, priority of substance, periodicity, compliance with accrual principles and recording examples
3 Fiscal data fudging in the context of aggressive tax planning
4 Valuation methods and examples of records in terms of their effect on tax base
5 Valuation methods in current assets and Adat application
6 Special conditions in stock valuation
7 Transactions subject to tax inspection and penalised assessment in current assets
8 Scenario study on financial statement data
9 Tax Inspections on Fixed Assets, valuation and recording process
10 Tax Inspections, valuation and recording of intangible assets
11 Tax examinations, valuation and recording of foreign resources
12 Tax examinations, valuation and recording of own resources
13 Transactions subject to tax inspections and penalty assessments at the end of the period
14 Scenario study in financial statement data, strengths and weaknesses in businesses.

Recomended or Required Reading

Textbooks and other references:
1. Funda Karakoyun, Vergi Muhasebesi, Nobel Akademik Yayıncılık, Izmir, 2021.
2. Koray Ateş, Vergi Muhasebesi, Muhasebe TR yayınları,2020.
3. Mehmet Emin Akyol, Muzaffer Küçük, Vergi ve Muhasebe Uygulamaları, Yaklaşım Yayınları,2 Cilt, 2016.
4. Alper Şimşek, Servet Özkök, Namık Kemal Gündüz, Vergi Muhasebesi, Oluş Yayıncılık, 2016.
5. Selda Aydın, Vergi Revizyonu ve muhasebesi, Gazi Kitabevi, 2018.
6. Hasan Altuncu, Zafer Kütük, Vergisel Işlemlerin Muhasebeleştirilmesi, Ankara SMMMO Yayını, 2009.

Planned Learning Activities and Teaching Methods

The way the course is taught will be in the form of lectures by the lecturer and class discussions. Problems related to erroneous and fraudulent transactions will be solved and discussed in the example of accounting records of enterprises. Financial statements will be commented on. Sample financial data will be prepared and presented by students.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with assessment criteria.

Language of Instruction

Turkish

Course Policies and Rules

Will be announced

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)
Lectures 14 3 42
Student Presentations 1 1 1
Preparation for midterm exam 1 15 15
Preparation for final exam 1 18 18
Preparing assignments 1 20 20
Preparing presentations 1 8 8
Preparations before/after weekly lectures 14 3 42
Midterm 1 1 1
Final 1 1 1
Project Assignment 1 3 3
TOTAL WORKLOAD (hours) 151

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.111
LO.2111
LO.3111
LO.4111
LO.5111

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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