Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1302008782014TAX AUDIT AND ACCOUNTINGElective485
Level of Course Unit
First Cycle
Language of Instruction
Turkish
Objectives of the Course
The purpose of this course is to understand the activities carried out in enterprises account system for supervision of tax and to provide an understanding of the tax amount.
Name of Lecturer(s)
PROF. DR. TÜRKER SUSMUŞ
Learning Outcomes
1To Learn Audit Concept
2Learning The Tax Audit System
3To Learn and Recognize The Accounting Of Tax Audit System
4
5
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
To define and understand the importance of auditing, elements and importance, audit types, definition of tax and tax audit, types of tax audits, authorized persons in tax audits, the regulation no. 3568 in accordance with audit and auditors, tax and accounting practices.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Auditing Definition And Elements
2Types Of Auditing And Inspection Standards
3Definition And Importance Of Tax Auditing
4Tax Auditing Types
5Of Those Authorized To Tax Audit Responsibilities
6The Regulation no. 3568 And Auditors
7Introduction To Tax Accounting And Applications
8Midterm Exam
9Assets In The Tax Auditing And Accounting
10Fixed Assets Tax Auditing And Accounting
11Short-Term Debt In The Tax Audit And Accounting
12Tax Audit And Accounting In Long Term Liabilities
13In Equity Tax Auditing And Accounting
14Tax Audit Of Cost Accounts And Accounting
15In End-Of-Transaction Tax Audit And Accounting
16Final Exam
Recommended or Required Reading
Hasan Altuncu, Zafer Kütük, Vergisel İşlemlerin Muhasebeleştirilmesi, Ankara SMMMO Yayını, 2009
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Attending Lectures16348
Practice10330
Individual Study for Mid term Examination4520
Individual Study for Final Examination5840
Homework2510
TOTAL WORKLOAD (hours)152
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO13333445554
LO24445545533
LO35553445535
LO4          
LO5          
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr