İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 202 | Course Introduction and Application Information

    Course Name
    Accounting System
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    MUH 202
    Spring
    3
    0
    3
    6

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Required
    Course Level
    Short Cycle
    Mode of Delivery face to face
    Teaching Methods and Techniques of the Course Lecture / Presentation
    National Occupation Classification -
    Course Coordinator -
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives The purpose of this course is to provide students with the relevant and detailed information about the Turkish Tax system including the information about the rights and obligations of the taxpayer and information required to be able to calculate the tax liability considering the exemptions, exceptions and the tax limits.
    Learning Outcomes

    The students who succeeded in this course;

    • Will be able to know the structure of Turkish tax system
    • Will be able to know the operation of the system
    • Will be able to know the tax laws in Turkish taxation system
    • Will be able to know the tax laws in Turkish taxation system, The Turkish taxpayer liabilities arising from tax laws and the rights
    • Will be able to know the tax law arising from the exemption and exceptions and their borders
    • Will be able to have knowledge about calculation of all taxes in the Turkish tax system
    Course Description Having the relevant and detailed information about the financial investment tools, the students will be able to identify the Turkish Tax system including the information about the rights and obligations of the taxpayer and information required to be able to calculate the tax liability considering the exemptions, exceptions and the tax limits.
    Related Sustainable Development Goals

     



    Course Category

    Core Courses
    X
    Major Area Courses
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Income Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 1.
    2 Income Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 1.
    3 Corporate Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 2.
    4 Corporate Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 2.
    5 Corporate Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 2.
    6 Value-added Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 3.
    7 Value-added Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 3.
    8 MID TERM EXAM MID TERM EXAM
    9 Excise Duty Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 4.
    10 Stamp Duty Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 5.
    11 Expense Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 6.
    12 Law of Fees, Law of Securities Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 7-8.
    13 Property Tax Law, Municipal Revenues Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 9-10.
    14 Motor Vehicles Tax Law, Inheritance Tax Law Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781. Chapter 11-12.
    15 Review of the Term Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781.
    16 FINAL

     

    Course Notes/Textbooks

    Türk Vergi Sistemi, N. Bilici, Savaş Yayınları, 2018, ISBN: 9786052328781.

    Suggested Readings/Materials

    Notes of Instructor

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    -
    -
    Portfolio
    Homework / Assignments
    Presentation / Jury
    1
    20
    Project
    Seminar / Workshop
    Oral Exams
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    16
    3
    48
    Field Work
    0
    Quizzes / Studio Critiques
    -
    -
    0
    Portfolio
    0
    Homework / Assignments
    0
    Presentation / Jury
    1
    20
    20
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    1
    26
    26
    Final Exam
    1
    38
    38
        Total
    180

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to explain the scope, importance and functions of the accounting process

    -
    -
    -
    -
    -
    2

    To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

    -
    -
    X
    -
    -
    3

    To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

    -
    -
    -
    -
    -
    4

    To be able to analyze the financial statements like balance sheet and income statement

    -
    -
    -
    -
    -
    5

    To be able to use computer related software programs and field related computer applications

    -
    -
    -
    -
    -
    6

    To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

    -
    -
    -
    -
    -
    7

    To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

    -
    -
    -
    -
    X
    8

    To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

    -
    X
    -
    -
    -
    9

    To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

    -
    -
    -
    -
    -
    10

    To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

    -
    -
    -
    -
    -
    11

    To be able to make decisions based on the principles of professional ethics, accountability and responsibility

    -
    -
    -
    -
    -
    12

    To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

    -
    -
    -
    -
    -
    13

    To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest


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