Erciyes University - Info Package

Course unit title	Level of course unit	Course unit code	Type of course unit	Semester of course unit	Local credit	ECTS credit	Syllabus
TAX ACCOUNTING APPLICATIONS	Second cycle	İŞLT 535		1	7.00	7.00	Print

Description of course unit

Prerequisites and course requisities	Not Available
Language of instruction	Turkish
Coordinator	Assoc. Prof. Dr. Ergün KÜÇÜK
Lecturer(s)	Assoc. Prof. Dr. Ergün KÜÇÜK
Teaching assitant(s)	Not Available
Mode of delivery	Face to faces in the classroom.
Course objective	(1) Consider some basic financial events in accordance with tax laws. (2) Consider and analyze financial events in accordance with both accounting discipline and tax laws.
Course description	The course includes that operate the accounting practices by fulfilling the requirements of the tax legislation.

Course contents

1	Introduction to the course.
2	Introduction to tax and accounting applications.
3	Liquid assets and tax applications.
4	Risk of failure to collect receivables and tax applications.
5	Discounts of receivables/payables and tax applications.
6	Valuation of inventories and tax applications.
7	Accruals for the following periods and tax applications.
8	Midterm exams.
9	Midterm exams.
10	Tangible assets and tax applications.
11	Trade liabilities and tax applications.
12	Provisions for liabilities and tax applications.
13	Provisional tax periods and tax applications.
14	Profit distribution and tax applications.
15	Final exams.
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17
18
19
20

Learning outcomes of the course unit

1	Improve comprehension skill on relaitonship between recording, classifying, and reporting of financial events.
2	Improve interpretation skill on relaitonship between recording, classifying, and reporting of financial events.
3	Evaluate the most sutible recording choices in the framework of the cost-benefit criteria and accounting theories.
4	Make inferences about what is the most suitable alternative recording choice can be in the practice.
5	Imporve the ability to interpret the assumptions underlying the accounting teories using financial practice.
6	Improve the ability to interpret accounting practices in the framework of secondary and final objectives of the accounting theories.
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10

*Contribution level of the course unit to the key learning outcomes

1
2
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5
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12
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45
Number of stars refer to level of contribution from 1 (the least) to 5 (the most)

Planned learning activities, teaching methods and ECTS work load

	Quantity	Time (hour)	Quantity*Time (hour)
Lectures (face to face teaching)	14	3	42
Study hours out of classroom (study before and after the class)	12	3	36
Homework	5	2	10
Presentation / seminar	0	0	0
Quiz	0	0	0
Preparation for midterm exams	7	3	21
Midterm exams	1	1	1
Project (term paper)	0	0	0
Laboratuar	0	0	0
Field study	0	0	0
Preparation for final exam	10	3	30
Final exam	1	1	1
Research	12	1	12
Total work load			153
ECTS			6.00

Assessment methods and criteria

Evaluation during semester	Quantity	Percentage
Midterm exam	0	40
Quiz	0	0
Homework	0	0
Semester total		40
Contribution ratio of evaluation during semester to success		40
Contribution ratio of final exam to success		60
General total		100

Recommended and required reading

Textbook	---Remzi ÖRTEN ve Aydın KARAPINAR; (2009), TMS ile Uyumlu Dönemsonu Muhasebe Uygulamaları, 4. Baskı, Gazi Kitabevi, Ankara.
Additional references	Bünyamin ÖZTÜRK; (2006), Dönemsonu Envanter ve Değerleme İşlemleri, 3. Baskı, Maliye ve Hukuk Yayınları, Ankara. --- Tüm Vergi Kanunları.

Files related to the course unit