Information Package / Course Catalogue
Tax Practices and Accounting
Course Code: ISL422
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

To teach tax, tax laws and related accounting practices

Course Content

Application of taxation in accounting, tax accounting concepts and definition, the place and the duty of tax accounting department in the accounting organization of the compant basic concepts about taxation, recording regulations,accepted and rejected expenses according to corparate Tax Law, accepted and rejected expenses according to income Tax Law, application of depreciation in the tax laws, application of depreciation in commercial law, commercial profit or conversion tables of loss to the tax profit or loss, wage accounting and declarations, application of Value Added Tax decleration .

Name of Lecturer(s)
Learning Outcomes
1.Explains the basic principles of the Turkish tax system.
2.Defines income, corporate, and VAT practices.
3.Applies tax base calculations.
4.Records tax accounting transactions.
5.Explains the tax return preparation process.
6.Evaluates tax audits and penalty practices.
Recommended or Required Reading
1.Bünyamin ÖZTÜRK, Dönem sonu Muhasebe ve Vergi Uygulamaları
Weekly Detailed Course Contents
Week 1 - Theoretical
Historical development of tax laws
Week 2 - Theoretical
Sources of tax laws
Week 3 - Theoretical
Value added tax
Week 4 - Theoretical
Accounting practices according to value added tax
Week 5 - Theoretical
Tax procedural law
Week 6 - Theoretical
Accounting practices according to tax procedural law
Week 7 - Theoretical
Accounting practices according to tax procedural law
Week 8 - Theoretical
Accounting practices according to tax procedural law
Week 9 - Theoretical
Study week
Week 10 - Theoretical
Corporate tax law
Week 11 - Theoretical
Accounting practices according to corporate tax law
Week 12 - Theoretical
Accounting practices according to corporate tax law
Week 13 - Theoretical
Income tax law
Week 14 - Theoretical
Accounting practices according to income tax law
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination128129
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
4
3
2
3
2
3
3
2
3
OÇ-2
4
4
3
2
3
2
2
3
2
2
OÇ-3
4
4
4
3
4
3
2
3
2
2
OÇ-4
4
4
4
3
4
3
2
3
2
3
OÇ-5
4
4
4
3
4
3
2
3
2
3
OÇ-6
4
4
4
3
4
3
3
3
2
4
Adnan Menderes University - Information Package / Course Catalogue
2026