PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE608

Course Name:

Tax Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

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.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) A student who is successful in this course takes into account the application of the basic taxation principles, valuation according to the tax procedure law valuation provisions, the determination of frequent types of deductible expenses, the application of common types of exceptions, the frequent types of discounts, the determination of earnings subject to corporate tax, implements and applies determine the effects on the purpose of financial statements. In addition, if the applications listed above have an effect on deferred tax to be calculated in the tables prepared according to TAS, it calculates this.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

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)

Sources

Course Notes / Textbooks:	Dersin Hocasının Kaynakları
References:	Dersin Hocasının Kaynakları

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) 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.
5) 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.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
8) To gain an interdisciplinary perspective.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting
2)	Preparation and interpretation of financial statements in accordance with the standards
3)	Management of financial data
4)	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.	3
5)	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.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	3
8)	To gain an interdisciplinary perspective.	4
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

Learning Activity and Teaching Methods

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

Assessment & Grading Methods and Criteria

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

Assessment & Grading

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

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	6
Final	1	15
Total Workload		165