Accountancy And Tax Applications Associate Degree Program

Academic Unit Presenting the ProgramAccountancy And Tax Applications
Program Director
Program TypeAssociate Degree Program
Level of Degree EarnedAssociate Degree
Degree EarnedGraduates have a diploma in Accounting and Tax Applications. Its title is Accounting Profession Staff.
Education TypeMuhasebe Meslek Elemanı
Registration Acceptance ConditionsThose who have successfully completed their secondary education are eligible.
Recognition of Prior LearningThe process of recognition of prior education by Turkish higher education institutions is still in its incipient stage. Likewise, the recognition of prior education has neither been started nor implemented by all departments at Namik Kemal University. However, a proficiency exam is held at the beginning of each academic year regarding the compulsory Foreign Language Course which is to be offered in the curriculum of all departments. The students who have embarked on a self-learning period or acquired necessary skills in the course are eligible to enter this exam. Those who have successfully passed the exam are eligible not to take the course.
Degree Requirements and Rules The students studying in this undergraduate program are required to have a Cumulative Grade Points Average (Cum.GPA) of not less than 2.00/4.00 and have completed all the courses with at least a letter grade of DD/S in the program in order to graduate. The minimum number of ECTS credits required for graduation is 120. It is also mandatory for the students to complete their compulsory internship in a specified duration and quality.
Program ProfileWithin the scope of activities that constitute the accounting function in public and private sector organizations, it is to train Accounting Professional Staff who will support the fulfillment of the works with the knowledge, experience and technological equipment in accordance with the contemporary market and competitive conditions and to meet the necessary workforce support within the framework of market expectations.
Occupational Profiles of GraduatesAll businesses and organizations in the Private and Public sectors.
Access To Upper DegreeWith the DGS exam, the right to pass to the formal undergraduate departments and the right to enroll in AÖF undergraduate departments without examination is gained.
Exams, Assessment and Grading

Students will take a minimum of one midterm examination. In addition to midterms, they will be assigned projects and homeworks whose deadlines will be specified at the beginning of the semester. At the end of each semester, the students are required to take a final examination. The course content, the requirements (midterm, project, assignment and final examination) and their contribution to the final grade is specified on the website. Student regulations and the final examination dates are determined by the university and final examinations take place as announced. The students are graded according to their midterm, project, assignment and final examination results.

The passing grade at Namık Kemal University is 60 out of 100. However, the grade of the final examination or the retake should be a minimum of 50. Exams are evaluated on a scale of 100. The final grade of a course is the sum total of %30 of the midterm grade and %70 of the final or the retake examination grades. However, the calculation of the final grade of a course can be determined and announced at the beginning of the semester by the Faculty/College Council as the sum total of ranging between %30 – %50 of the midterm examination and %50 – %70 of the final examination as long as the addition equals to a scale of 100. As a result of the calculation, if the value after the decimal is less than five, the grade is finalized by lowering it to the decimal value; if more than five, upgrading it to the next decimal value.

The regulations can be found on http://oidb.nku.edu.tr/yonetmenlik/2011eos.pdf.

Final and retake grades are submitted to the Student Affairs along with the evaluation criteria. The grades are announced on the student information system.

 

 

 Grades

 

The grading system to evaluate the student performance is signified by the values in the chart below. For each course students are graded by letters. Letter grades, coefficients and ratios are as follows:

 

Grade

Letter Grade

Coefficient

Status

90-100

AA

4.00

Pass

80-89

BA

3.50

Pass

70-79

BB

3.00

Pass

65-69

CB

2.50

Pass

60-64

CC

2.00

Pass

50-59

DD

1.50

Fail

30-49

FD

1.00

Fail

0-29

FF

0.00

Fail

 

Students are required to retake the courses from which they received DD, FD or FF during the first oncoming semester in which these courses are offered.

Successful Students

Students who complete their associate or undergraduate degree with a grade point average of 3.00 – 3.49 graduate as honor students; 3.50 and above as high honor students. 

Graduation RequirementsThe students earn their academic degree on condition of successfully completing the required courses and compulsory internship education as contained in the Department curriculum. Following the registration at the University, the students embark on their first year of study. However, the students may also volunteer to enrol in a one-year Foreign Language Preparatory Course preceding their first year of study at the Department.
Teaching Methods

Teaching methods are determined so as to improve skills, such as teaching-learning strategies, self-discipline, life-long learning, observation, sharing knowledge, presentation, critical thinking, teamwork, effective use of informatics.

Moreover, the choice of teaching methods pays heed to supporting students with different skills. The teaching methods used in the program are listed below*: 

TEACHING METHODS*

LEARNING ACTIVITIES

MEANS

Course

Listening and interpretation

Standard classroom technologies, multimedia devices, projector, computer, overhead projector

Discussion Course

Listening and interpretation, observation/situation handling, critical thinking, question development

Standard classroom technologies, multimedia devices, projector, computer, overhead projector

Special Support / Structural Examples

Special skills planned beforehand

 

Playing a Role / Drama

Special skills planned beforehand

Standard classroom technologies, special equipment

Problem Solving

Special skills planned beforehand

 

Case Study

Special skills planned beforehand

 

Brainstorming

Listening and interpretation, observation/situation handling, critical thinking, question development, team work

Standard classroom technologies, multimedia devices, projector, computer, overhead projector

Small Group Discussion

Listening and interpretation, observation/situation handling, critical thinking, question development

Standard classroom technologies, multimedia devices, projector, computer, overhead projector

Presentation

Listening and interpretation, observation/situation handling

Real or virtual environment suitable for observation

Simulation

Listening and interpretation, observation/situation handling, informatics skills

Real or virtual environment suitable for observation

Seminar

Research – lifelong learning, writing, reading, informatics, listening and interpretation, management skills

Standard classroom technologies, multimedia devices, projector, computer, overhead projector, special equipment

Group Study

Research – lifelong learning, writing, reading, informatics, critical thinking, question development, management skills, team work

 

Field / Land Study

Observation / situation handling, research – lifelong learning, writing, reading

 

Laboratory

Observation/situation handling, informatics, management skills, team work

Special equipment

Homework

Research – lifelong learning, writing, reading, Informatics

Internet database, library database, e-mail

Oral Exam

 

 

Survey and Questionnaire Study

Research – lifelong learning, writing, reading

 

Panel

Listening and interpretation, observation/situation handling

Standard classroom technologies, multimedia devices, projector, computer, overhead projector, special equipment

Guest Speaker

Listening and interpretation, observation/situation handling

Standard classroom technologies, multimedia devices, projector, computer, overhead projector, special equipment

Student Club Activity / Projects

Observation/situation handling, critical thinking, question development, team work, research – lifelong learning, writing, reading, management skills, special skills planned beforehand

 

*One or more of the listed methods can be used depending on the specificity of the course. 

Program Outcomes

1-To gain experience in either individual or group research and applications on the subjects related to his/her profession.
2-To be able to realise the correspondence related to his/her profession by using computer, to store the information and use the stored information.
3-To learn the realisation and accounting of foreign trade.
4-To recognize the documents used in foreign trade.
5-To comprehend the basic principles and concepts related to financial management and financial tables.
6-To understand and apply the subjects of general accounting, end of the term final accounting procedures, cost and companies’ accounting.
7-To be informed on business-bank relations.
8-To be informed in detail on accounting and finance functions of the business.
9-To comprehend basic principles on business and its functions.
10-To comprehend the importance of following up the regulations related to his/her profession.
11-To use the software related to accounting.
12-To comprehend the importance of legal framework and applications related to the accounting profession.
13-To explain the significance of the professional ethics of accounting and financial consulting.
14-To explain the importance and characteristics of accounting function for the businesses operating in commercial life.
15-To recognize the documents used in commercial life.
16-To register the books used in commercial life in convenience with the regulations, in accordance with the procedures and basis.
17-To be informed on details of the Turkish Tax System.
18-To understand tax and the duties of tax responsible.

Curriculum

Accountancy And Tax Applications


1st Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MTE006 Calculus 3 0 3
YDİ101 Foreign Language I (English) 2 0 2
GNM103 General Accounting 3 1 5
TMH006 Introduction to Law 3 0 3
MKE002 Macro Economics 3 0 5
MİE001 Microeconomics 3 0 4
OFP001 Office Programs 3 1 4
ATİ101 Principles of Atatürk and History of Turkish Revolution I 2 0 2
ATİ102 Principles of Atatürk and History of Turkish Revolution II 2 0 2
TDİ101 Turkish Language I 2 0 2
Elective MUHASEBE VE VERGİ UYGULAMALARI 1.SINIF GÜZ DÖNEMİ() 5
GNİ001 General Management 3 0 3
YBS101 Life Competences and Social Activities 2 0 2
Total ECTS: 37

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
SGOD154 Commercial Law 3 0 3
YDİ102 Foreign Language II (English) 2 0 2
GNM104 General Accounting II 3 1 5
MKE002 Macro Economics 3 0 5
ATİ102 Principles of Atatürk and History of Turkish Revolution II 2 0 2
KMLÖ001 Public Finance 2 0 3
TDİ102 Turkish Language II 2 0 2
Elective MUHASEBE VE VERGİ UYGULAMALARI 1.SINIF BAHAR DÖNEMİ() 8
MTM102 Business Mathematics 3 0 3
TBG01 Commercial Documents 2 0 2
GSS104 Fine Arts 0 2 2
İST007 Statistics 2 1 3
Total ECTS: 30
Total ECTS(Year): 67
2nd Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MUV402 Accounting Auditing 2 1 4
MUV302 Corporation Accounting 3 0 4
MLM003 Cost Accounting 3 1 5
MUV301 Pocket Programs I 3 1 5
VEH005 Vergi Hukuku 3 0 3
İSG001 Work and Social Security Law 2 0 3
Elective MUHASEBE VERGİ UYGULAMALARI 2.SINIF GÜZ DÖNEMİ() 3
BOH003 Law of Obligations 2 0 3
Elective(Over All University) You Can Take Courses TOTAL 3 ECTS from Elective(Over All University and From Other Department) 3
TSP313 Advanced Keyboard Techniques(Sağlık Hizm. M.Y.O.-Tıb.Dök.Sek.) 2 0 3
PZP317 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.) 2 0 3
PZP317 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.(İ.Ö.)) 2 0 3
PZP317 Brand Management(Çorlu M.Y.O.-Pazarlama) 2 0 3
OTS302 Business Management I(Hayrabolu M.Y.O.-Oto.Tekn.) 3 0 3
CGP315 Children and Music(Sağlık Hizm. M.Y.O.-Ço.Gel.) 2 0 3
TMEP301 Computer Programming(Malkara M.Y.O.-Elektrik) 2 1 3
TMEP301 Computer Programming(Malkara M.Y.O.-Gıd.Tek.) 2 1 3
İYN321 Contemporary Management Techniques(Muratlı M.Y.O.-İşl.Yön.) 2 0 3
FOT107 Digital Photography(Saray M.Y.O.-Grf.Tas.) 1 1 3
EDV301 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As) 2 0 3
EDV301 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As.(İ.Ö.)) 2 0 3
GRŞ103 Entrepreneurship I(Sağlık Hizm. M.Y.O.-Fizyoterapi) 2 0 3
BYP311 Entrepreneurship I(Hayrabolu M.Y.O.-Bü.Yön.Yön.As) 2 0 3
GRŞ103 Entrepreneurship I(Saray M.Y.O.-Dış Ticaret) 2 0 3
ÇEV002 Environment Protection(Saray M.Y.O.-Tap.Kad.) 2 0 3
ÇEV002 Environment Protection(Teknik Bil. M.Y.O.-Elektrik (İ.Ö.)) 2 0 3
DTP307 E-Trade(Sosyal Bil. M.Y.O.-Dış Ticaret-A) 2 0 3
TGÜP106 Fashion design(Teknik Bil. M.Y.O.-Giy.Ürt.Tek.) 2 1 3
FOY301 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg) 2 0 3
FOY301 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg(İ.Ö)) 2 0 3
BSS304 Foreign Trade and Exchange Management(Hayrabolu M.Y.O.-Bank.Sig.) 2 0 3
TCÇ301 Gender Studies(Sosyal Bil. M.Y.O.-Sos.Hiz.) 2 0 3
GHB002 General Knowledge of Law (Malkara M.Y.O.-Elektrik) 2 0 3
GHB002 General Knowledge of Law (Malkara M.Y.O.-Makine) 2 0 3
GNİ002 General Management(Saray M.Y.O.-Muh.Ver.Uyg) 3 0 4
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik) 2 0 3
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik (İ.Ö.)) 2 0 3
ESP316 Industrial Ceramics(Çorlu M.Y.O.-Gel.El.San.) 3 0 3
DRG305 Industrial Toxins and Environmental Protection (Çorlu M.Y.O.-Der.Tek.) 2 0 3
KTP109 Laboratory Safety and Hazardous Chemicals(Muratlı M.Y.O.-Kim.Tek.) 2 0 3
MLY119 Local Authorities(Muratlı M.Y.O.-Maliye) 2 0 3
YML301 Local Cuisine(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.) 2 0 3
YML301 Local Cuisine(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.(İ.Ö.)) 2 0 3
ÖÇT101 Measurement Technique(Teknik Bil. M.Y.O.-Oto.Tekn.) 2 0 3
INP101 Mechanics and Statics(Teknik Bil. M.Y.O.-İnş.Tekn.) 2 0 3
SRP312 Minor Vegetable Cultivation in Greenhouses(Teknik Bil. M.Y.O.-Seracılık) 2 0 3
TYSP202 Nutrition Principles(Teknik Bil. M.Y.O.-Gıd.Tekn.) 3 0 3
TLP306 Primary Health(Sağlık Hizm. M.Y.O.-Tıb.Lab.Tek.) 2 0 3
KGS213 Quality Assurance and Standards (USD)(Çorlu M.Y.O.-Makine) 2 0 3
GRA209 Social Media Design(Saray M.Y.O.-Grf.Tas.) 1 1 3
YSP102 Social Services(Sağlık Hizm. M.Y.O.-Yaşlı Bakımı) 2 0 3
SHP305 Social Structure of Turkey(Muratlı M.Y.O.-Sos Gü.) 3 0 4
TKY004 Total Quality Management (Saray M.Y.O.-İşl.Yön.) 3 0 4
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Giy.Ürt.Tek.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Makine) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Mak.Res.Kons.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Tar.Mak.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Gıd.Tekn.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Mekatronik) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Elektrik) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Elektrik (İ.Ö.)) 2 0 3
YYK301 Urbanization Readings(Sosyal Bil. M.Y.O.-YerYön.) 2 0 3
İSG107 Work safety(Çorlu M.Y.O.-El.Tekn.) 2 0 3
YMİ301 Yacht and Marina Management(Sosyal Bil. M.Y.O.-Den.Lim.İşl.) 2 0 3
Total ECTS: 30

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
MYOSTJ01 Internship 0 2 5
Elective MUHASEBE VE VERGİ UYGULAMALARI 2.SINIF BAHAR DÖNEMİ() 25
MUV403 Analysis of Account Charts 3 1 4
GRŞ01 Entrepreneurship 2 0 3
FİY005 Financial management 3 1 5
MUV406 Foreign Trade Procedures Accounting 3 1 4
MUV401 Pocket Programs II 3 1 5
MUV411 Turkish Tax System 4 0 4
MYOİU01 Workplace Application 3 0 15
MYOİE01 Workplace Training 2 0 10
Total ECTS: 30
Total ECTS(Year): 60

Matrix of Course - Program Outcomes

MTE006 Calculus
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YDİ101 Foreign Language I (English)
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111111111111111111
111111111111111111
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GNM103 General Accounting
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312155355514555543
312155355514555543
TMH006 Introduction to Law
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111111111111111111
111111111111111111
111111111111111111
111111111111111111
MKE002 Macro Economics
#
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111111411111133113
111111411111133113
111111411111133113
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111111411111133113
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111111411111133113
111111411111133113
MİE001 Microeconomics
#
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113141111111131131
113141111111131131
113141111111131131
113141111111131131
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113141111111131131
113141111111131131
113141111111131131
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113141111111131131
113141111111131131
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OFP001 Office Programs
#
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151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
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341111111111111111
341111111111111111
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ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
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TDİ101 Turkish Language I
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GNİ001 General Management
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YBS101 Life Competences and Social Activities
#
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111111111111111111
111111111111111111
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SGOD154 Commercial Law
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YDİ102 Foreign Language II (English)
#
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GNM104 General Accounting II
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441111005555115511551144335522551111
441111005555115511551144335522551111
441111005555115511551144335522551111
MKE002 Macro Economics
#
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111111411111133113
111111411111133113
111111411111133113
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111111411111133113
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
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111111111113111111
111111111113111111
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KMLÖ001 Public Finance
#
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TDİ102 Turkish Language II
#
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MTM102 Business Mathematics
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TBG01 Commercial Documents
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331211111111113333441111114455552211
İST007 Statistics
#
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121121111111111111
121121111111111111
121121111111111111
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MUV402 Accounting Auditing
#
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MUV302 Corporation Accounting
#
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MLM003 Cost Accounting
#
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211132122211144411
211132122211144411
211132122211144411
MUV301 Pocket Programs I
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VEH005 Vergi Hukuku
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İSG001 Work and Social Security Law
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BOH003 Law of Obligations
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MYOSTJ01 Internship
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445522115555445544555555555555554444
MUV403 Analysis of Account Charts
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GRŞ01 Entrepreneurship
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311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
MUV406 Foreign Trade Procedures Accounting
#
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211055552111121111111131113115111111
211055552111121111111131113115111111
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MUV401 Pocket Programs II
#
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111411111111111111555555554455554444
MYOİU01 Workplace Application
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MYOİE01 Workplace Training
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