Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
YSEC2182022838	DIRECTED STUDY-II	Elective	2	4	2

Level of Course Unit

Short Cycle

Objectives of the Course

To develop an understanding of some basic principles and to lnformed about tax law

Name of Lecturer(s)

Dr. Öğr. Üyesi Adem KULAÇ

Learning Outcomes

1	Recognize the elements of income.
2	Identify the tax cause.
3	Query earnings and revenue.
4	Analyze tax system.
5	Question the tax applications.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

The aim of the course is to enable students to gain the following vocational skills: Income tax, institutions tax, estate tax, motor vehicles tax, tax control associations.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Commercial gain to calculate the
2	Agricultural income to calculate the
3	Edit withholding tax return
4	KDV return to edit
5	Calculate the self-employed earnings
6	Calculate the real estate capital gains
7	Calculate income from movable capital
8	Mid-term exam
9	Other income and gains to calculate
10	Income, Wealth, and calculate the taxes on spending
11	Income, Wealth, and calculate the taxes on spending
12	Organize the annual income and corporate tax return
13	Edit withholding tax return
14	KDV return to edit
15	Edit other tax returns
16	Final Exam

Recommended or Required Reading

Pehlivan,O.2010, Vergi Hukuku, Derya Kitabevi,Trabzon, Türkiye Uçkaç, M. 2004, Türk Vergi Sistemi, Dilara Yayınevi, Trabzon

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	2	28
Individual Study for Mid term Examination	8	2	16
Individual Study for Final Examination	8	2	16
TOTAL WORKLOAD (hours)			62

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	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16	PO 17	PO 18	PO 19	PO 20
LO1	5											5		4		4		4
LO2	5											5		4		4		4
LO3	5											5		4		4		4
LO4	5											5		4		4		4
LO5	5											5		4		4		4

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High