PhD in Accounting and Auditing with a bachelor's degree | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code: | MUDE608 | ||||||||
Course Name: | Tax Accounting | ||||||||
Course Semester: | Spring | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
Course Objectives: | It is the aim of this course that students will understand the special problems related to financial reporting within the framework of tax laws and learn the important differences between financial reporting according to accounting principles. |
Course Content: | corporate tax payers operating in Turkey businesses with taxable earnings, Turkey Accounting Standards (TAS) differences between the designated gain of and examining their deferred tax reporting effects are the main subject of this course. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Basic Concepts of Tax | Course Notes |
2) | Structure of Tax Laws and Types of Taxable Earnings | Course Notes |
3) | Structure of Tax Laws and Types of Taxable Earnings (continued) | |
4) | Introduction to Corporate Tax Application | |
5) | Taxable Earnings and Expenses that cannot be deducted from this Earnings | |
6) | Exceptions in Earnings from Affiliates | |
7) | Exceptions to Earnings in Affiliates (continued) | |
8) | Midterm | |
9) | Exception in Immovable Sales (Continued) | |
10) | Exception in Immovable Sales (Continued) | |
11) | Other Exception Examples that make a permanent difference | |
12) | R&D Discount | |
13) | Donations and Aids Discount | |
14) | Discounts for certain services abroad. | |
15) | Discount on cash capital increase. | |
16) |
Course Notes / Textbooks: | Dersin Hocasının Kaynakları |
References: | Dersin Hocasının Kaynakları |
Learning Outcomes | 1 |
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Program Outcomes | |||||||||
1) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | |||||||||
2) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | |||||||||
3) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |||||||||
4) To be able to use the computer and the required package program. | |||||||||
5) To gain an interdisciplinary perspective. | |||||||||
6) To be conscious about business ethics and social responsibility. | |||||||||
7) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | |||||||||
8) Recognition of national legislation and international financial reporting standards in accounting | |||||||||
9) Preparation and interpretation of financial statements in accordance with the standards | |||||||||
10) Management of financial data |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | |
2) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
3) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |
4) | To be able to use the computer and the required package program. | |
5) | To gain an interdisciplinary perspective. | |
6) | To be conscious about business ethics and social responsibility. | |
7) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
8) | Recognition of national legislation and international financial reporting standards in accounting | 5 |
9) | Preparation and interpretation of financial statements in accordance with the standards | |
10) | Management of financial data | 5 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Report Writing | |
Seminar | |
Q&A / Discussion | |
Thesis Preparation | |
Web Based Learning | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Group project | |
Reporting | |
Staj/ Yerinde Uygulama Değerlendirmesi | |
Yarışma |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Field Work | 16 | 96 |
Midterms | 1 | 6 |
Final | 1 | 15 |
Total Workload | 165 |