
| Course Code | : MHY531 |
| Course Type | : Area Elective |
| Couse Group | : Second Cycle (Master's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
Introduction to foreign trade, basic concepts, patterns of delivery, patterns of payment, foreign exchange transactions and its accounting, import and export transactions and its accounting are going to examine.
Tax Audit: description, purpose, kinds and technics.
| 1. | To activate the accounting audit learnings by tax audit. |
| 2. | To get how to examine the income statement with tax approach. |
| 3. | To get how to examine the balance sheet with tax approach. |
| 4. | To get to back up his accountant identity with tax regulations. |
| 5. | To get to integrate the tax concept to the accounting concept. |
| 1. | Türk Vergi Kanunları |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 14 | 2 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 3 | 3 | 5 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-2 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 3 |
OÇ-3 | 5 | 2 | 2 | 5 | 4 | 4 | 4 | 4 | 4 |
OÇ-4 | 4 | 4 | 4 | 5 | 5 | 4 | 3 | 3 | 3 |
OÇ-5 | 3 | 3 | 3 | 5 | 4 | 3 | 4 | 4 | 4 |