TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	4
SEMESTER	Seventh Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Assistant Professor Zehra Haberal
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Has the ability to use both practical applications and the technical knowledge in accounting 2) Learns application of tax and other legislations in accounting 3) Will be able to apply the information he gained from brainstorming courses to working groups 4) Learns Turkish Code of Commerce, Code of Obligations and other legislations in Turkish Law System. 5) ains knowledge to be used in Tax and Financial Auditing. 6) Learns the difference between Tax accounting and Accounting Standards applications 7) Learns preparing tax statements
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course is designed to educate and prepare students for the business world by focusing on display differences between practices made according to accounting concepts, principles and standards and arrangement in tax law, harmonize between rules of tax law related to accounting and applications of these rules beside basic concepts, principles and standards, discipline of bookkeeping and recording, valuation measures in tax law, determining the differences of these valuation measures with respect to accounting-tax practice, determining the differences of commercial profit and corporation profit with respect to accounting-tax practice; tax accruals, withholding tax; accounting of procedure of tax payment and tax defer, record of value added tax procedure.
COURSE CONTENTS	WEEK TOPICS 1st Week Relationship between tax and accounting (accounting profit - taxable profit) 2nd Week Relationship between tax and accounting (accounting profit - taxable profit) 3rd Week Tax as an expense or cost 4th Week The differences between a party liable to tax and a tax payer 5th Week Relationship between cash and cash equivalents, stocks and bonds and tax 6th Week Relationship between receivables, provisions and tax 7th Week Relationship between receivables, provisions and tax 8th Week Midterm 9th Week Inventories and Tax (impairments, losses, other inventories) 10th Week Cost, depretiation and sale of fixed assets according to tax legislations. 11th Week Renewal Fund, Subsidiaries and real estate tax excemptions 12th Week Renewal Fund, Subsidiaries and real estate tax excemptions 13th Week VAT return on exports 14th Week Recap
RECOMENDED OR REQUIRED READING	Genel Muhasebe, Prof. Dr. Orhan Sevilengül Beyanname Düzenleme Kılavuzu, Maliye Hesap Uzmanları Derneği Denetim İlke ve Esasları (2 cilt), Maliye Hesap Uzmanları Derneği
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Project
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Project 1 20 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz 2 3 6 Individual or group work 14 3 42 Preparation for Final exam 1 30 30 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 5 5 Homework 1 5 5 Total Workload 153 Total Workload / 30 5,1 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No