Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Fall Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The aim of this course is; to provide students with knowledge of basic tax accounting concepts and principles. Within the scope of this course, the analysis of taxation issues and the comprehension of tax issues will be examined in detail. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Will be able to express basic concepts related to taxation. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-5 Uses accounting information in business decisions and applications. |
Examination |
| LO-2 | Will be able to express the concept of income and its characteristics. |
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Uses accounting information in business decisions and applications. |
Examination |
| LO-3 | Will have basic information about the income tax schedule. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-5 Uses accounting information in business decisions and applications. PO-6 Analyzes financial events on a theoretical basis. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Examination of taxation issues within the framework of current tax legislation. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | General Principles of Tax Law-Income Tax Law | Lecture, Question and Answer |
| 2 | Corporate Tax Law | Lecture, Question and Answer |
| 3 | Tax Procedure Law | Lecture, Question and Answer |
| 4 | Value Added Tax Law | Lecture, Question and Answer |
| 5 | Commercial Income | Lecture, Question and Answer |
| 6 | Commercial Income | Lecture, Question and Answer |
| 7 | Commercial Income | Lecture, Question and Answer |
| 8 | mid-term exam | |
| 9 | Real Estate Capital Income, Securities Capital Income | Lecture, Question and Answer |
| 10 | Other Income and Income, Income Tax Assessment, Income Tax Tariff | Lecture, Question and Answer |
| 11 | Corporate Tax | Lecture, Question and Answer |
| 12 | Taxes on Expenditures (Value Added Tax, Special Consumption Tax, Customs Duty, Stamp Duty, Etc.) | Lecture, Question and Answer |
| 13 | Taxes on Expenditures (Value Added Tax, Special Consumption Tax, Customs Duty, Stamp Duty, Etc.) | Lecture, Question and Answer |
| 14 | Wealth Taxes | Lecture, Question and Answer |
| 15 | Wealth Taxes | Lecture, Question and Answer |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Nurettin Bilici. Türk Vergi Sistemi. 36. Baskı. Ankara: Savaş Yayınevi, 2016. | |
| 2 | Doğan Şenyüz, Mehmet Yüce ve Adnan Gerçek. Türk Vergi Sistemi. Bursa: Ekin Kitabı, 2022. | |
| Required Course instruments and materials | ||
| Textbooks, Notebook, Blackboard | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 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 | 3 | 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 | 3 | 14 | 42 |
| b) Search in internet/Library | 3 | 14 | 42 |
| 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 | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 7 | 28 |
| final exam | 3 | 1 | 3 |
| 0 | |||
| 0 | |||
| Total work load; | 180 | ||