ECTS - Tax Accounting I
Tax Accounting I (MLY405) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Accounting I | MLY405 | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | N/A |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | One of the cornerstones of accounting practice is the tax legislation implemented in Türkiye. In accounting practice within the framework of tax legislation, the concept of financial profit/loss is also on the agenda, as well as the concept of commercial profit/loss. The aim of this lesson is to examine the transition from commercial profit/loss to financial profit/loss and the preparation of the "Revenue Transition Matrix" within the framework of Income Tax, Corporate Tax and other tax laws. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Review of basic accounting concepts and principles; tax types; notebook, document and record order; term tax liability: calculation of tax cut and provisional tax; the regulation of the taxpayers, the VAT and stamp tax payers; term end tax liability: accounting practices and records in income and corporate taxation; investment reduction, revaluati |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Commercial Profit/Loss, Financial Profit/Loss Concepts, Off-Balance Accounts | Commercial Profit/Loss, Financial Profit/Loss Concepts, Off-Balance Accounts |
| 2 | Tax and Its Accounting as Expense and Cost | Tax and Its Accounting as Expense and Cost |
| 3 | Tax and Accounting as a Tax Responsible | Tax and Accounting as a Tax Responsible |
| 4 | Tax and Accounting as a Taxpayer (Provisional Tax) | Tax and Accounting as a Taxpayer (Provisional Tax) |
| 5 | Income Tax and Corporate Tax Declaration and Accounting | Income Tax and Corporate Tax Declaration and Accounting |
| 6 | Valuation Measurements in TPL | Valuation Measurements in TPL |
| 7 | Transactions That Are Special in Terms of Tax Application in Liquid Values and Securities | Transactions That Are Special in Terms of Tax Application in Liquid Values and Securities |
| 8 | Midterm | Midterm |
| 9 | Transactions that are Special in Terms of Tax Application in Receivables and Payables | Transactions that are Special in Terms of Tax Application in Receivables and Payables |
| 10 | Implicit Capital Gain | Implicit Capital Gain |
| 11 | Transfer Pricing | Transfer Pricing |
| 12 | Valuation and Special Transactions in Stocks | Valuation and Special Transactions in Stocks |
| 13 | Valuation and Special Transactions in Stocks | Valuation and Special Transactions in Stocks |
| 14 | Transactions That Are Special in Terms of Tax Application in Construction and Repair Works Spanning Years | Transactions That Are Special in Terms of Tax Application in Construction and Repair Works Spanning Years |
Sources
| Course Book | 1. Abdurrahman AKDOĞAN (2017), Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi: Ankara. |
|---|---|
| 2. Orhan Sevilengül (2016), Genel Muhasebe, Gazi Kitabevi: Ankara |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 10 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 4 | 120 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics | |||||
| 2 | Acquiring the skills of macro level economic analysis | |||||
| 3 | Acquiring the skills of micro level economic analysis | |||||
| 4 | Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level | X | ||||
| 5 | Learning different approaches on economic and related issues | X | ||||
| 6 | Acquiring the quantitative and/or qualitative techniques in economic analysis | |||||
| 7 | Improving the ability to use the modern software, hardware and/or technological devices | |||||
| 8 | Developing intra-disciplinary and inter-disciplinary team work skills | X | ||||
| 9 | Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning | |||||
| 10 | Adopting work ethic and social responsibility | |||||
| 11 | Developing the skills of communication. | |||||
| 12 | Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | |||
| Total Workload | 0 | ||