GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

TAX ACCOUNTING/7380048

Course Title:	TAX ACCOUNTING
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Asst. Prof. SALİH TORUN

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/salihtorun

-- EMAIL(S) OF LECTURER(S)

salihtorun@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Learns accounting methods for a variety of businesses resulting from the activities of tax debt
Learns accounting methods for tax incentives
Learns accounting methods tax advantages
Learns related to Tax Laws and accounting
Learns comperative valuation concepts in Tax Laws and accounting

-- 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	Valuation Tax Code Provisions and Disclosure Statements TMS
2. Week	End of Period Transactions
3. Week	End of Period Transactions
4. Week	Construction and Repair Works Over Years
5. Week	Financial Leasing
6. Week	Value Added Tax
7. Week	Value Added Tax
8. Week	Midterm exam
9. Week	Distribution of profit, Shielded Capital
10. Week	Grants and Aids
11. Week	Gain on sale of real estate sales exemption and Associates
12. Week	Exports, Imports
13. Week	Depreciation
14. Week	Depreciation
15. Week	General Review
16. Week	Final exam

-- RECOMMENDED OR REQUIRED READING

Vergi Muhasebesi, Alper Şimşek,Servet Özkök, Oluş Yayıncılık.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration

-- WORK PLACEMENT(S)

Not Applicable

-- 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	14	3	42
Practising Hours of Course Per Week			0
Reading	14	3	42
Searching in Internet and Library	14	3	42
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation	14	3	42
Mid-Term and Studying for Mid-Term	1	10	10
Final and Studying for Final	1	10	10
Other			0
TOTAL WORKLOAD:			188
TOTAL WORKLOAD / 25:			7.52
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	Learns the fundamental principles and concepts of accounting and knows fundamental accounting theories and compares them with the modern theories					X
2	Learns the functions and operations of national and international accounting regulations			X
3	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with				X
4	Comprehends the proper costing analysis for management decisions. Knows the fundamental accounting principles and financial statement analysis and analyzes special topics in joint venture accounting and understands their applications in accounting	X
5	Learns both fundamental and contemporary topics in cost accounting through up to date cases
6	Learns financial reporting standards and makes comparative analysis and applications.			X
7	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.
8	Learns the fundamental principles and concepts of financial management
9	Follows up to date academic papers and new trends in financial management
10	Learns the working capital management and management of short term liabilities and current assets
11	Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the market
12	Learns new financial instruments and derivatives market. Knows the valuation of financial derivatives.
13	Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of investment
14	Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policies
15	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications			X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR