GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
TAX REVISION AND ACCOUNTING/MALI407
Course Title: TAX REVISION AND ACCOUNTING
Credits 3 ECTS 7
Semester 7 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Selda AYDIN
 -- WEB SITE(S) OF LECTURER(S)
  www.iibf.gazi.edu.tr
 -- EMAIL(S) OF LECTURER(S)
  seldaaydin@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Ability to reconcile economic and social events with concepts of these fields
Ability to obtain analitical thinking and problem solving on the tax issues
Ability to assess knowledge acquired during education through cause and effect relations
Ability to obtain information on economic and social environment and to possess skills to differentiate between their functions and benefits
Ability to follow the mechanisms of inter-human and inter-communal
 -- MODE OF DELIVERY
  The mode of delivery of this course is face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Tax Base on Income Taxes: Individual Income Tax and Corparate Tax
2. Week  Determination of Tax Base :Valuation
3. Week  Determination of Tax Base :Valuation
4. Week  Techniques and methods of valuation
5. Week  Valuation of Economic Assets in Business Enterprises: Tax Revision and Accounting
6. Week  Valuation of Economic Assets in Business Enterprises: Cash Accounts
7. Week  Valuation of Economic Assets in Business Enterprises: Securities
8. Week  Midterm Exam
9. Week  Valuation of Economic Assets in Business Enterprises:Receivables
10. Week  Valuation of Economic Assets in Business Enterprises:Inventories
11. Week  Valuation of Economic Assets in Business Enterprises:Depreciation Procedure
12. Week  Value Added Tax Apilcations
13. Week  Case Studies
14. Week  Case Studies
15. Week  Case Studies
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Selda AYDIN, Tax Revision and Accountancy, Gazi Publishing, 2nd Edition, Ankara, January 2014.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
1
15
 Searching in Internet and Library
15
1
15
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
30
30
 Final and Studying for Final
2
35
70
 Other
0
 TOTAL WORKLOAD: 
175
 TOTAL WORKLOAD / 25: 
7
 ECTS: 
7
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having both national and international teoretical knowledge in the areas public economics, tax law, tax system, government budget, government debt, fiscal policy and economic development.X
2Due to interdiciplinary characteristics of public finance, beeig able to become well skilled on legal science, accounting, financial markets and financial analysis and economics and able to internalise this disciplines into finance discipline.X
3Beeing able to follow this process of academic research and develop the academc working process in public finance field by mastering of international accounting standarts, using basic statistical and econometric programmes as well knowing scientific research techniques.X
4Having enough attribute to be able to take position in public sector as tax inpectorate, auditing fo court of account, judgeship for administrative justice, district governership, inspectorate, expertship and controllership, and in private sector’s different departments such as finance, personal, and human resource department of private sector, local administrations, and in political parties.X
5Beeing able to follow, interpret, and implement international tax arrangements which are peculiar to public law, civil law, and tax.X
6By indicating his/her desingns through high self confudence and team work, beeing able to indicate creative ideas.X
7To be able to follow basic computer techonolology, basic computer programs and innovations in the field of finance in accordance with the principles of life long learning and to be able to utilize information systems interdisciplinary.X
8Using effectively turkish some body who is advanced in written and verbal communication, to be able to explain truely and originally yourself and to be able to have capacity to make the prejudice empathy.X
9To be able to have the Professional knowledge of foreign languages and follow thenew international studies in this area.X
10To be able to be aware of professional and scientific ethical values relation to fiscal disciplineand show the required sensitivity for sustaining these.X
11To be able to learn about mechanisms of internation among finance with financial and real sectors and utilize their informations in theanalysis of this process.X
12To be able to transfer the theoretical knowledge in that the effectiveness of tax systems which is a dynamic structureto be able to increase and the economical productivity to be able to ensure.X
13To be able to make analysis relation to problems, put upcreative solutions and original assesments through owning theoritical informations and empirical experiences which are in the past on local and global scale.X