Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 4 / Fall Semester | ||||
| Level of Course | 1st Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BANKING AND FINANCE | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | BUKET ÇATAKOĞLU (buketcatakoglu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET SOMUNCU, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The course aims to an overview types of securities , their income and the principles of taxation of these revenues. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| In this course, it is taught that basic definitions and legislation on matters relating to securities and their income. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition and Characteristics of the Securities | Lecturing |
| 2 | Overview of Types of Securities | Lecturing |
| 3 | Acquisition of time Securities' Income | Lecturing |
| 4 | Taxpayer and taxpayer types in income tax Definition and Scope of Securities Returns | Lecturing |
| 5 | Taxation of Securities Earnings Through Withholding and Decleration | Lecturing |
| 6 | Scope and taxation of Value Increase Earnings | Lecturing |
| 7 | Decleration and Payment of Income Tax | Lecturing |
| 8 | mid-term exam | |
| 9 | Taxation of securities in corporate tax-1 | Lecturing |
| 10 | Taxation of securities in corporate tax-2 | Lecturing |
| 11 | Evaluation of Securities' Income | Lecturing |
| 12 | The taxation of dividends | Lecturing |
| 13 | The taxation of full liability and taxpayer natural people | Lecturing |
| 14 | The taxation of full liability and taxpayer legal entities | Lecturing |
| 15 | Application examples | Lecturing |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | • Menkul Kıymet Gelirlerinin Vergilendirilmesi, Uğur Doğan, TURMOB Yayınları, 2013. | |
| Required Course instruments and materials | ||
| 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 | 7 | 14 |
| b) Search in internet/Library | 4 | 8 | 32 |
| 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 | 5 | 10 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 5 | 5 | 25 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 125 | ||