Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 4 / Spring Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS ADMINISTRATION | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to provide the students about basic tax accounting concepts and principles. This course will give a guideline to analyze a tax situation, to recognize tax issues. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Be able to explain the fundamental principles and techniques of tax accounting. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law. |
Examination |
| LO-2 | Be able to interpret relationship between tax and accounting. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law. |
Examination |
| LO-3 | Can describe how Items about taxing in Uniform Account Chart work. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| LO-4 | Be able to calculate firm income for tax. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| This course examines the fundamental principles and techniques of tax accounting practices. This course contrasts the difference between tax accounting and business accounting. It covers Income Tax, Corporate Tax, Provisional Tax, Private Consumption Tax. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Basic Concepts of Taxation | Lecturing and discussion |
| 2 | Income Tax, Taxation and Accounting of Commercial Earning | Lecturing and discussion |
| 3 | Taxation and Accounting of Wage and income from liberal professions | Lecturing and discussion |
| 4 | Taxation and Accounting of income from immovable property and security income | Lecturing and discussion |
| 5 | Provisional Tax and its accounting | Lecturing and discussion |
| 6 | Corporate Tax and its accounting | Lecturing and discussion |
| 7 | Distribution of Profit | Lecturing and exercises |
| 8 | mid-term exam | |
| 9 | Valuation of assets | Lecturing |
| 10 | Value Added Tax and its accounting | Lecturing |
| 11 | Private Consumption Tax and its accounting | Lecturing and discussion |
| 12 | Stamp Tax and its accounting | Lecturing |
| 13 | Non-allowable Charges | Lecturing |
| 14 | Solutions of exercises | Exercises and problem solutions |
| 15 | Solutions of exercises | Exercises and problem solutions |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Doğan, Hayrullah; Hasan Yalçın; Vergi Uygulamaları Soru ve Cevaplar, Uygulama Yayınları, İstanbul, Ekim 2008. | |
| 2 | Ernst & Young; 2012 Vergi Rehberi, Capital Dergisi, Ocak 2012 | |
| 3 | Vergi Kanunları | |
| Required Course instruments and materials | ||
| Coursebooks and internet sources. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 2 | 14 | 28 |
| b) Search in internet/Library | 2 | 5 | 10 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 2 | 7 | 14 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 117 | ||