PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ISY 624	ACCOUNTING AND TAX APPLICATIONS	3 + 0	2nd Semester	7,5

COURSE DESCRIPTION

Course Level	Doctorate Degree
Course Type	Elective
Course Objective	The aim of this course is to learn basic concepts and general information about Turkish tax system in an accounting point of view.
Course Content	In this course are examined the Tax Procedure Law, the Income Tax and Corporate Tax implementation together the accounting system.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Learns about the shape of taxation of transactions of legal size.
2	Learns Items of income of the taxable properties.
3	Learns corporate profits of companies and tax calculations.
4	Establishes the relationship between tax legislation and accounting.
5	learns about tax legislation and accounting issues.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07
LO 001	2	5	3	3	5	4	1
LO 002	2	5	3	3	5	4	1
LO 003	2	5	3	3	5	4	1
LO 004	2	5	3	3	5	4	1
LO 005	2	5	3	3	5	4	1
Sub Total	10	25	15	15	25	20	5
Contribution	2	5	3	3	5	4	1

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	4	56
Assignments	5	5	25
Mid-terms	1	20	20
Final examination	1	22	22
Presentation / Seminar Preparation	3	10	30
Total Work Load ECTS Credit of the Course			195 7,5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ISY 624	ACCOUNTING AND TAX APPLICATIONS	3 + 0	1	Turkish	2017-2018 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. ENDER COŞKUN	enderc@pau.edu.tr		İİBF A0117	%

Goals		The aim of this course is to learn basic concepts and general information about Turkish tax system in an accounting point of view.
Content		In this course are examined the Tax Procedure Law, the Income Tax and Corporate Tax implementation together the accounting system.

Topics

Weeks	Topics
1	Tax Procedure Law
2	Accounting documents
3	Income Tax Law
4	Accounting record
5	Corporate Income Tax Law
6	Value Added Tax
7	Turkish Commercial Code
8	Turkish Commercial Code and the new arrangements
9	Commercial partnership
10	Grants related to assets
11	Valuation
12	Commercial profit financial profit
13	Divident distribution
14	Monography

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student