Accountancy And Tax Applications Associate Degree Program

Academic Unit Presenting the ProgramAccountancy And Tax Applications
Program DirectorTeaching Assistant Sezen GÜNGÖR(Executive Vice President) Teaching Assistant Hüseyin AYDIN Ahmet KILIÇ(Unit Student Representative)
Program TypeAssociate Degree Program
Level of Degree Earned
Degree Earned
Education Type
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 Profile
Occupational Profiles of Graduates
Access To Upper Degree
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

2.25

Pass

50-59

DD

2.00

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 have enough foreign language knowledge in his/her field.
2-.Having the ability and concern to research.
3-Being conscious about the Principles of Ataturk and to have knowledge about the History of Turkish Revolution
4- The ability to communicate with employees in other departments.
5-The inclination to team work
6-To follow the up-to-date vocational subjects.
7- To follow changes in vocational legislation
8- Understanding of professional and ethical responsibility
9-To train employees who can comprehend the evaluation measures of the performances of the employees who work as subordinates in the department of accounting.
10-Having information about issues related to social security, job security, and the health of the workers in accounting.
11-In addition to using computer programs, using vocational programs in the field of accounting.
12-Having theoretical knowledge about the accounting practices and to be able to present them as a report by making analysis on this subject.
13-Having the ability to think concretely.
14-To have the ability to constitute theoretical knowledge by using basic computer skills, computer and internet technologies.
15- The ability to use theoretical knowledge in professional practice

Curriculum

Accountancy And Tax Applications


1st Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
TMH001 Basic Law 2 0 2
YDİ101 Foreign Language I (English) 2 0 2
GNM103 General Accounting 3 1 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
MMT001 Professional Calculus 1 1 3
TDİ101 Turkish Language I 2 0 2
Elective MUHASEBE VE VERGİ UYGULAMALARI 1.SINIF GÜZ DÖNEMİ() 6
GNİ002 General Management 3 0 4
YBS101 Life Competences and Social Activities 2 0 2
Total ECTS: 30

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
SGOD152 Commercial Law 2 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
TİM001 Commercial Mathematics 1 1 3
MSE001 Professional Ethics 2 0 2
İST002 Statistics 2 0 3
Total ECTS: 30
Total ECTS(Year): 60
2nd Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MUV302 Corporation Accounting 3 0 4
MLM003 Cost Accounting 3 1 5
GRŞ101 Entrepreneurship I 2 0 2
BOH002 Law of Obligations 2 0 3
MUV301 Pocket Programs I 3 1 5
VEH001 Tax Law 3 0 4
Elective MUHASEBE VE VERGİ UYGULAMALARI 2. SINIF GÜZ DÖNEMİ() 4
FİY001 Financial Management 3 1 4
GNİ002 General Management 3 0 4
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.(İ.Ö.)) 2 0 3
PZP317 Brand Management(Çorlu M.Y.O.-Pazarlama) 2 0 3
PZP317 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.) 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.-Gıd.Tek.) 2 1 3
TMEP301 Computer Programming(Malkara M.Y.O.-Elektrik) 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.(İ.Ö.)) 2 0 3
EDV301 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As) 2 0 3
GRŞ103 Entrepreneurship I(Saray M.Y.O.-Dış Ticaret) 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
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
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik (İ.Ö.)) 2 0 3
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik) 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.-Mekatronik) 2 0 3
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.-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
Elective MUHASEBE VE VERGİ UYGULAMALARI 2. SINIF BAHAR DÖNEMİ() 25
MUV402 Accounting Auditing 2 1 4
MUV403 Analysis of Account Charts 3 1 4
GRŞ102 Entrepreneurship II 2 0 2
MUV406 Foreign Trade Procedures Accounting 3 1 4
İSG006 Labor and Social Security Law 2 0 2
MUV401 Pocket Programs II 3 1 5
MUV407 Turkish Tax System 3 1 4
Elective 3+1 MESLEKİ İŞYERİ EĞİTİMİ() 25
MYOİU01 Workplace Application 3 0 15
MYOİE01 Workplace Training 2 0 10
Total ECTS: 50
Total ECTS(Year): 80

Matrix of Course - Program Outcomes

TMH001 Basic Law
#
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131113411111111
GNM103 General Accounting
#
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
142345554445433
MİE001 Microeconomics
#
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
341335223344444
OFP001 Office Programs
#
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
231122141153454
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
145213252324545
145213252324545
145213252324545
145213252324545
145213252324545
145213252324545
145213252324545
145213252324545
145213252324545
MMT001 Professional Calculus
#
122334353113514
122334353113514
122334353113514
122334353113514
122334353113514
122334353113514
TDİ101 Turkish Language I
#
334455443322335
334455443322335
334455443322335
334455443322335
GNİ002 General Management
#
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
YBS101 Life Competences and Social Activities
#
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
151255141111555
SGOD152 Commercial Law
#
111113411111111
111113411111111
111113411111111
YDİ102 Foreign Language II (English)
#
111111111111111
211115111111111
111511111111115
111111111111111
121111111111111
111111111111111
GNM104 General Accounting II
#
111433444124435
111433444124435
111433444124435
111433444124435
111433444124435
MKE002 Macro Economics
#
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111141111111111
111111111121111
114111111111111
114111111111111
111111111111111
411111111111111
111141111111111
111111111111111
111111111111311
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
241445453533345
241445453533345
241445453533345
KMLÖ001 Public Finance
#
331114411134444
TDİ102 Turkish Language II
#
131431111111321
TİM001 Commercial Mathematics
#
141445544154445
141445544154445
141445544154445
141445544154445
141445544154445
141445544154445
141445544154445
141445544154445
MSE001 Professional Ethics
#
131331151111111
İST002 Statistics
#
111111112113313
111111112113313
111111112113313
111111112113313
111111112113313
111111112113313
MUV302 Corporation Accounting
#
241345555245155
MLM003 Cost Accounting
#
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
122244434335533
GRŞ101 Entrepreneurship I
#
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445544554455445
445544554455445
445544554455445
445544554455445
445544554455445
445544554455445
445544554455445
BOH002 Law of Obligations
#
131113411111113
MUV301 Pocket Programs I
#
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
121133242155554
VEH001 Tax Law
#
111111541114111
111111541114111
111111541114111
111111541114111
111111541114111
111111541114111
FİY001 Financial Management
#
133455133231435
133455133231435
133455133231435
133455133231435
133455133231435
133455133231435
GNİ002 General Management
#
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442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
442441434444455
MUV402 Accounting Auditing
#
141414453145545
MUV403 Analysis of Account Charts
#
141343212125525
141343212125525
141343212125525
GRŞ102 Entrepreneurship II
#
441313343344444
441313343344444
441313343344444
441313343344444
MUV406 Foreign Trade Procedures Accounting
#
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
121233242125525
İSG006 Labor and Social Security Law
#
111111311411111
111111311411111
111111311411111
111111311411111
111111311411111
111111311411111
111111311411111
MUV401 Pocket Programs II
#
451445545455455
451445545455455
451445545455455
451445545455455
451445545455455
451445545455455
451445545455455
451445545455455
MUV407 Turkish Tax System
#
111114411111114
MYOİU01 Workplace Application
#
151555555455455
151555555455455
151555555455455
151555555455455
151555555455455
151555555455455
MYOİE01 Workplace Training
#
151555554455555
151555554455555
151555554455555