Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Computerized Accounting and Tax Practices

Course Code	: MLY415
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

The aim of this course is to teach computer-assisted accounting and tax applications. It aims to provide students with knowledge on how accounting operations are carried out in digital environments, how tax declarations are prepared, and how tax calculations are made using software. Additionally, the course will focus on the use of digital applications in compliance with Türkiye's accounting sta

Course Content

This course covers the fundamentals of computer-assisted accounting systems and tax applications. Students will learn how accounting records are made in digital environments, how tax declarations are prepared, and how tax calculations and accounting operations are carried out using digital software. Additionally, the course examines examples of digital accounting software used in compliance with Turkey’s accounting standards and tax legislation.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the basic principles of computerized accounting systems and how accounting software functions.
2.	The student will be able to prepare tax declarations and perform tax calculations using digital software.
3.	The student will gain knowledge on how accounting records are maintained digitally and how financial reporting is conducted.
4.	The student will understand digital accounting applications in compliance with Turkey's accounting standards and tax legislation.
5.	The student will be knowledgeable about e-commerce accounting and tax applications on digital platforms.

Recommended or Required Reading

1.	TEACHING STAFF OWN SOURCE
2.	Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems. Pearson.

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Computerized Accounting Systems; Fundamentals of computerized accounting systems and the use of accounting software.

Week 2 - Theoretical

Accounting Information System (AIS); Structure, functioning, and contributions of accounting information systems to businesses.

Week 3 - Theoretical

Tax Applications and Digitalization ; Preparation of tax declarations in digital environments, use of tax software.

Week 4 - Theoretical

Import and Export Transactions; Foreign trade accounting, integration of import and export processes with computerized accounting.

Week 5 - Theoretical

VAT and SCT Accounting Applications; Management of VAT and Special Consumption Tax applications through accounting software.

Week 6 - Theoretical

Accounting Records and Digital Declarations; Maintaining accounting records digitally and preparing declarations.

Week 7 - Theoretical

Financial Statements and Digital Reporting; Preparation of financial statements (income statement, balance sheet, cash flow statement) in digital environments.

Week 8 - Theoretical

Income Tax and Accounting Applications; Income tax applications, declaration process, and integration with accounting software.

Week 9 - Theoretical

Relationship Between Accounting and Taxation; The relationship between taxation and accounting processes, ensuring compliance in digital environments.

Week 10 - Theoretical

International Financial Reporting Standards (IFRS); Integration of international financial reporting standards into computerized accounting systems.

Week 11 - Theoretical

E-commerce and Accounting; E-commerce accounting, digital platforms, and tax applications.

Week 12 - Theoretical

Advanced Accounting Software and Applications; Advanced accounting software, system integration, and automation tools.

Week 13 - Theoretical

Security and Auditing in Accounting Software; Security in digital accounting systems, data protection, and auditing processes.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, and discussions on digital accounting and tax applications.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	1	70	1	71
Midterm Examination	1	25	1	26
Final Examination	1	25	1	26
TOTAL WORKLOAD (hours)				123

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	5	5	5	5	4	4	5	5	4	3
OÇ-2	4	5	4	5	5	5	4	5	5	4
OÇ-3	4	5	5	4	4	3	4	4	4	4
OÇ-4	3	4	4	5	4	4	3	3	3	4
OÇ-5	5	5	5	5	5	5	4	5	5	4