Accounting And Tax Applications Associate Degree Program

Academic Unit Presenting the ProgramAccounting And Tax Applications
Program Director
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.

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-Gaining the ability to make quick decisions and find solutions in the face of problems and problems by gaining the ability to think analytically
2-Become competent in research and application in individual and team work.
3-Learning the necessary literature on Economics and Administrative Sciences.
4-Learning the necessary legal information in business life.
5-To learn to recognize and use the necessary documents and documents required by business life and the accounting profession.
6-Recognition of the institutions and organizations with which businesses have relations, and being able to establish relations.
7-Comprehension of businesses and their functions
8-Learning the necessary information about accounting
9-Learning the necessary technological equipment related to accounting and gaining the ability to follow the innovations
10-Acquire the ability to follow the accounting legislation and related laws

Curriculum

Accounting And Tax Applications


1st Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
TBT012 Basic Information Technologies 2 1 4
TMH002 Basic Law 2 0 3
YDİ101 Foreign Language I (English) 2 0 2
GNM103 General Accounting 3 1 5
MİE001 Microeconomics 3 0 4
ATİ101 Principles of Atatürk and History of Turkish Revolution I 2 0 2
MMT009 Professional Mathematics 1 1 2
TDİ101 Turkish Language I 2 0 2
TDİ102 Turkish Language II 2 0 2
Elective 2019-2020 muhasebe 1. sınıf güz yarıyılı () 6
GNİ002 General Management 3 0 4
YBS101 Life Competences and Social Activities 2 0 2
Total ECTS: 32

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 2019-2020 muhasebe 1. sınıf bahar yarıyılı() 8
TİM001 Commercial Mathematics 1 1 3
MSE001 Professional Ethics 2 0 2
İST002 Statistics 2 0 3
Total ECTS: 30
Total ECTS(Year): 62
2nd Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MUV402 Accounting Auditing 2 1 4
MUV414 Corporate Accounting 3 1 4
MLM003 Cost Accounting 3 1 5
BSZ301 Financial Statements Analysis 3 1 5
MUV422 Package Program Applications 3 1 5
MUV307 Package Programs 3 1 5
ÖMİ301 Professional English 4 0 4
MUV303 Turkish Tax System 3 1 5
Elective MUHASEBE GÜNDÜZ 22-23() 3
GRŞ01 Entrepreneurship 2 0 3
Elective ÜSOD MUHASEBE GÜNDÜZ() 3
FOY301 Financial Literacy 2 0 3
Total ECTS: 43

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
MYOSTJ01 Internship 0 2 5
MYOİU01 Workplace Application 3 0 15
MYOİE01 Workplace Training 2 0 10
Elective MUHASBE SEÇMELİ DERS() 25
MUV420 Accounting Auditing 3 1 4
MUV414 Corporate Accounting 3 1 4
MUV419 Financial management 4 0 4
YYP404 Labour And Social Security Law 3 0 3
MUV422 Package Program Applications 3 1 5
VEH401 Tax Law 3 0 5
Total ECTS: 55
Total ECTS(Year): 98

Matrix of Course - Program Outcomes

TBT012 Basic Information Technologies
#
3311222151
TMH002 Basic Law
#
4455454453
4455454453
YDİ101 Foreign Language I (English)
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
GNM103 General Accounting
#
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
4433434455
MİE001 Microeconomics
#
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
1131111111
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
1111111111
1111111111
1111111111
1111111111
MMT009 Professional Mathematics
#
5111111111
5111111111
5111111111
5111111111
5111111111
5111111111
5111111111
TDİ101 Turkish Language I
#
1111111111
1111111111
1111111111
1111111111
TDİ102 Turkish Language II
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
GNİ002 General Management
#
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
4341343433
YBS101 Life Competences and Social Activities
#
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
4543554455
SGOD152 Commercial Law
#
1111111111
YDİ102 Foreign Language II (English)
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
GNM104 General Accounting II
#
5445445555
MKE002 Macro Economics
#
0112121222
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
2101000001
2101000001
2101000001
2101000001
2101000001
2101000001
KMLÖ001 Public Finance
#
1144322333
1144322333
TDİ102 Turkish Language II
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
TİM001 Commercial Mathematics
#
1111111111
1111111111
1111111111
1111111111
1111111311
1111111111
1111113111
1111111111
MSE001 Professional Ethics
#
1122121222
1122121222
İST002 Statistics
#
3311211311
3311211311
MUV402 Accounting Auditing
#
3314323242
MUV414 Corporate Accounting
#
4334332545
4334332545
4334332545
MLM003 Cost Accounting
#
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
5533432435
BSZ301 Financial Statements Analysis
#
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
4443544544
MUV307 Package Programs
#
5555543555
5555543555
5555543555
5555543555
5555543555
MUV303 Turkish Tax System
#
1113111311
1113111311
1113111311
1113111311
1113111311
1113111311
GRŞ01 Entrepreneurship
#
4353455413
4353455413
4353455413
4353455413
4353455413
4353455413
4353455413
4353455413
FOY301 Financial Literacy
#
4342451443
MYOİU01 Workplace Application
#
1111111111
MYOİE01 Workplace Training
#
1111111111
MUV420 Accounting Auditing
#
0112122212
MUV414 Corporate Accounting
#
4334332545
4334332545
4334332545
MUV419 Financial management
#
1111111111
1111111111
1111111111
1111121111
1111111111
1111111111
YYP404 Labour And Social Security Law
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
VEH401 Tax Law
#
1113111311
1113111311
1113111311
1113111311
1113111311
1113111311