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 Requirements
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

2024-2025 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
MİE001 Microeconomics 3 0 4
OFP001 Office Programs 3 1 4
ATİ101 Principles of Atatürk and History of Turkish Revolution I 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: 30

2024-2025 Spring Semester
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): 60
2nd Class

2024-2025 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
UNİSEC-COMYO 002 Law of Obligations 2 0 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
UNİSEC-COMYO 010 Arts(Çorlu M.Y.O.-Gel.El.San.) 2 0 3
UNİSEC-SHMYO 001 Basic Disaster Information(Sağlık Hizm. M.Y.O.-İlk ve Acil Yardım) 2 0 3
UNİSEC-SHMYO 005 Basic Health(Sağlık Hizm. M.Y.O.-Tıb.Lab.Tek.) 2 0 3
UNİSEC-SBMYO 020 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.(İ.Ö.)) 2 0 3
UNİSEC-SBMYO 020 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.) 2 0 3
UNİSEC-COMYO 007 Brand Management(Çorlu M.Y.O.-Pazarlama) 2 0 3
UNİSEC-TBMYO 038 Brand Management and Marketing(Teknik Bil. M.Y.O.-Giy.Ürt.Tek.) 2 0 3
UNİSEC-MUMYO 011 Budget Theory and Policy(Muratlı M.Y.O.-Maliye) 2 0 3
UNİSEC-HMYO 001 Business Management and Manufacturing Control(Hayrabolu M.Y.O.-Makine) 2 0 3
UNİSEC-HMYO 005 Business Management I(Hayrabolu M.Y.O.-Oto.Tekn.) 2 0 3
UNİSEC-TBMYO 012 Calibration(Teknik Bil. M.Y.O.-Biy.Chz.Tek.) 2 0 3
UNİSEC-MUMYO 007 Contemporary Management Techniques(Muratlı M.Y.O.-İşl.Yön.) 2 0 3
UNİSEC-SHMYO 013 Development in Early Childhood(Sağlık Hizm. M.Y.O.-Ço.Gel.) 2 0 3
FOT107 Digital Photography(Saray M.Y.O.-Grf.Tas.) 1 1 3
UNİSEC-SBMYO 018 E-Commerce(Sosyal Bil. M.Y.O.-Dış Ticaret-A) 2 0 3
UNİSEC-SBMYO 016 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As.(İ.Ö.)) 2 0 3
UNİSEC-SBMYO 016 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As) 2 0 3
UNİSEC-TBMYO 010 Electronic Circuit Design(Teknik Bil. M.Y.O.-Elektrik (İ.Ö.)) 2 0 3
UNİSEC-SHMYO 003 Entrepreneurship(Sağlık Hizm. M.Y.O.-Tıb.Dök.Sek.) 2 0 3
GRŞ103 Entrepreneurship I(Saray M.Y.O.-Dış Ticaret) 2 0 3
UNİSEC-HMYO 002 Entrepreneurship I(Hayrabolu M.Y.O.-Bü.Yön.Yön.As) 2 0 3
UNİSEC-COMYO 005 Entrepreneurship l(Çorlu M.Y.O.-İşl.Yön.) 2 0 3
UNİSEC-COMYO 003 Environmental Energy Systems(Çorlu M.Y.O.-) 2 0 3
ÇEV002 Environment Protection(Saray M.Y.O.-Tap.Kad.) 2 0 3
UNİSEC-TBMYO 034 Ergonomics(Teknik Bil. M.Y.O.-Mob.Dek.) 2 0 3
UNİSEC-MAMYO 001 Financial Literacy(Malkara M.Y.O.-İşl.Yön.) 2 0 3
UNİSEC-SBMYO 025 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg(İ.Ö)) 2 0 3
UNİSEC-SBMYO 025 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg) 2 0 3
UNİSEC-TBMYO 040 Finishing Factory Organization(Teknik Bil. M.Y.O.-Teks.Tekn.) 2 0 3
UNİSEC-HMYO 006 Foreign Trade and Exchange Management(Hayrabolu M.Y.O.-Bank.Sig.) 2 0 3
UNİSEC-TBMYO 004 Fundamentals of Web Design(Teknik Bil. M.Y.O.-Bilg.Pro.(İ.Ö.)) 2 0 3
TCÇ301 Gender Studies(Sosyal Bil. M.Y.O.-YerYön.) 2 0 3
UNİSEC-MAMYO 005 General Legal Information(Malkara M.Y.O.-İşl.Yön.) 2 0 3
GNİ002 General Management(Saray M.Y.O.-Muh.Ver.Uyg) 3 0 4
UNİSEC-SKMYO 001 General Tourism(Şarköy M.Y.O.-Aşçılık) 2 0 3
UNİSEC-SHMYO 007 Geriatric Diseases(Sağlık Hizm. M.Y.O.-Fizyoterapi) 2 0 3
UNİSEC-SBMYO 022 Green Management(Sosyal Bil. M.Y.O.-Lojistik (İ.Ö.)) 2 0 3
UNİSEC-SBMYO 022 Green Management(Sosyal Bil. M.Y.O.-Lojistik) 2 0 3
UNİSEC-TBMYO 032 Harvest Threshing Machines(Teknik Bil. M.Y.O.-Tar.Mak.) 2 0 3
UNİSEC-SKMYO 003 Human Resources Management(Şarköy M.Y.O.-Tur. ve Ot. İşl.) 2 0 3
UNİSEC-TBMYO 014 Industrial Robots(Teknik Bil. M.Y.O.-Kont.Ot.Tekn.) 2 0 3
UNİSEC-COMYO 013 Industry Toxins and Environmental Protection(Çorlu M.Y.O.-Der.Tek.) 2 0 3
UNİSEC-TBMYO 018 Introduction to Statistics(Teknik Bil. M.Y.O.-Elkt.Hbr.Tek.) 2 0 3
UNİSEC-MUMYO 009 Laboratory Safety and Hazardous Chemicals(Muratlı M.Y.O.-Kim.Tek.) 2 0 3
UNİSEC-SBMYO 028 Local Cuisines(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.) 2 0 3
UNİSEC-SBMYO 028 Local Cuisines(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.(İ.Ö.)) 2 0 3
UNİSEC-TBMYO 028 Measurement and Control(Teknik Bil. M.Y.O.-Makine) 2 0 3
UNİSEC-TBMYO 036 Measurement Technique(Teknik Bil. M.Y.O.-Oto.Tekn.) 2 0 3
UNİSEC-TBMYO 030 Mechanism Technique(Teknik Bil. M.Y.O.-Mak.Res.Kons.) 2 0 3
UNİSEC-TBMYO 005 Minor Vegetable Cultivation in Greenhouses(Teknik Bil. M.Y.O.-Seracılık) 2 0 3
UNİSEC-TBMYO 022 Nutrition Principles(Teknik Bil. M.Y.O.-Gıd.Tekn.) 2 0 3
UNİSEC-COMYO 008 Occupational Safety and Worker Health(Çorlu M.Y.O.-El.Tekn.) 2 0 3
UNİSEC-MAMYO 002 Plasma Cutting Technology(Malkara M.Y.O.-Elektrik) 2 0 3
UNİSEC-MAMYO 002 Plasma Cutting Technology(Malkara M.Y.O.-Makine) 2 0 3
UNİSEC-COMYO 011 Quality Assurance and Standards(Çorlu M.Y.O.-Makine) 2 0 3
UNİSEC-SHMYO 011 Research Methods and Techniques(Sağlık Hizm. M.Y.O.-Yaşlı Bakımı) 2 0 3
STŞ305 Sales Management(Saray M.Y.O.-İşl.Yön.) 3 0 4
UNİSEC-TBMYO 016 Scada Systems(Teknik Bil. M.Y.O.-Elkt.Tekn.) 2 0 3
GRA209 Social Media Design(Saray M.Y.O.-Grf.Tas.) 1 1 3
UNİSEC-HMYO 004 Social media management(Hayrabolu M.Y.O.-Bilg.Yön.) 2 0 3
UNİSEC-SKMYO 006 Special Wines and Fruit Wines Technology(Şarköy M.Y.O.-Şar.Ür.Tek.) 2 0 3
UNİSEC-TBMYO 026 Urbanization and Environmental Problems(Teknik Bil. M.Y.O.-İnş.Tekn.) 2 0 3
UNİSEC-SBMYO 023 Urbanization Readings(Sosyal Bil. M.Y.O.-Sos.Hiz.) 2 0 3
UNİSEC-MAMYO 004 Web Programming(Malkara M.Y.O.-Elektrik) 2 0 3
UNİSEC-MAMYO 004 Web Programming(Malkara M.Y.O.-Makine) 2 0 3
UNİSEC-MUMYO 013 Working economy(Muratlı M.Y.O.-Sos Gü.) 2 0 3
UNİSEC-MAMYO 003 Work safety(Malkara M.Y.O.-Elektrik) 2 0 3
UNİSEC-SBMYO 017 Yacht and Marina Management(Sosyal Bil. M.Y.O.-Den.Lim.İşl.) 2 0 3
Total ECTS: 30

2024-2025 Spring Semester
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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222223233121131122
123244334131142222
YDİ101 Foreign Language I (English)
#
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111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
GNM103 General Accounting
#
312155355514555543
312155355514555543
312155355514555543
TMH006 Introduction to Law
#
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
MİE001 Microeconomics
#
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
113141111111131131
123141111111131131
OFP001 Office Programs
#
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111121111111
151111111421111111
151111111121111111
151111111121111111
151111111121111111
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
341111111111111111
341111111111111111
341111111111111111
341111111111111111
TDİ101 Turkish Language I
#
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
111111111111111111
GNİ001 General Management
#
501111155511244111
511111155511244111
511111155551254511
515111555511244151
511111155511244111
511110155511244111
511111155511244111
511115155511244111
511111155511244115
511111155511244111
511111155511244111
511151155511244111
501111155511244111
510111155511244111
511111155511245111
550111155515244111
510511155511244111
510111155511544111
YBS101 Life Competences and Social Activities
#
511111111111111111
211111111111111111
311111111111111111
311111111111111111
511111111111111111
511111111111111111
511111111111111111
421111111111111111
511111111111111111
511111111111111111
SGOD154 Commercial Law
#
111111111111111111
YDİ102 Foreign Language II (English)
#
111111111111111111
GNM104 General Accounting II
#
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MKE002 Macro Economics
#
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111111411111133113
111111411111133113
111111411111133113
111111411111133113
111111411111133113
111111411111133113
111111411111133113
111111411111133113
111111411111133113
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
111111111113111111
111111111113111111
111111111113111111
111111111113111111
KMLÖ001 Public Finance
#
221311312111111111
221311312111111111
TDİ102 Turkish Language II
#
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111111111111111111
111111111111111111
MTM102 Business Mathematics
#
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TBG01 Commercial Documents
#
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İST007 Statistics
#
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121121111111111111
121121111111111111
121121111111111111
121121111111111111
121121111111111111
MUV402 Accounting Auditing
#
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111111131430431111
111111121414431111
MUV302 Corporation Accounting
#
531135435544354535
531135435544354535
531135435544354535
531135435544354535
MLM003 Cost Accounting
#
211132122211144411
211132122211144411
211132122211144411
211132122211144411
211132122211144411
211132122211144411
MUV301 Pocket Programs I
#
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
441132232455555534
VEH005 Vergi Hukuku
#
454355435544533545
454355435544533545
454355435544533545
454355435544533545
454355435544533545
454355435544533545
İSG001 Work and Social Security Law
#
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111121111112151131
115111111111151131
151111311111151131
115251111511151131
111111125113151131
441211511151152135
113111111111551131
131115115151153131
115511151511151131
511111511111551131
UNİSEC-COMYO 002 Law of Obligations
#
242354224132454531
233453152135334421
125312413443524523
BOH003 Law of Obligations
#
354334334433343335
334334334332343433
534334334433245332
332334353433333533
334324334435542335
324334334433343233
334334323433343333
234354534433543523
334332334332344334
254334534243353323
334534334435343353
MYOSTJ01 Internship
#
000000000000000000
000000000000000000
000000000000000000
MUV403 Analysis of Account Charts
#
111111141111111111
111111141111111111
111111141111111111
GRŞ01 Entrepreneurship
#
311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
311111215111111111
MUV406 Foreign Trade Procedures Accounting
#
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000000000000000000
000000000000000000
000000000000000000
000000000000000000
000000000000000000
000000000000000000
000000000000000000
MUV401 Pocket Programs II
#
114111111111111111555555554455554444
114111111111111111555555554455554444
MYOİU01 Workplace Application
#
555533115555445555555555555555555544
MYOİE01 Workplace Training
#
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