Accountancy And Tax Applications Associate Degree Program

Academic Unit Presenting the ProgramAccountancy And Tax Applications
Program Director
Program TypeAssociate Degree Program
Level of Degree Earned Short Cycle Degree  

Degree Earned

 The students who  have successfully completed all the courses available in the program, Associate´s Degree Bachelor´s degree in Accounting and Taxation issued.The title of accounting  clerk is given to the graduates

Education Type Tam Zamanlı
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

 The purpose of the program to the public and private sector enterprises to train students with the title element of the accounting profession. Program 2 year training period in the 4 semesters comprising a training structure has. 1. Class curriculum in the general culture courses (Turkish Language, Ataturk´s Principles and History of Revolution, and as a foreign language), as well as basic field courses are also included. 2. Class curriculum in specialization intended field courses weight carries.

Occupational Profiles of Graduates

  This program of public institutions and businesses with the accounting department able to undertake responsibility for accounting or legal requirements in providing service after the open and able to run on his own behalf at work is to train qualified manpower. Students who have graduated from the program as well as entrepreneurs and employees in public and private sectors can work. Within the framework of their own particular areas of interest banking, insurance and accounting can work in the field. Satisfy those who want legal obligation, the accounting profession can exercise their own bureaus..

Access To Upper Degree

 Examination by entering the vertical transition, the quota allocated by OSYM the following 4-year faculty may enroll in the program.In addition, without an examination of the Open Education Faculty of vertical transmission can directly related undergraduate programs.

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 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 acquire knowledge and skills in Accounting profession based on qualifications gained in general and vocational education and supported by courses over the secondary education level and application of tools and equipment and to demonstrate the understanding of the fundamental concepts in this field.
2-To acquire foreign language skills sufficient for the sector he/she works
3-To acquire knowledge and awareness about the occupational health and safety and environment protection in the field of accounting
4-To demonstrate the ability of identifying problems and finding solutions for unforeseen situations in his/her professional work in accounting
5-To demonstrate the ability for independent learning and to apply them in the profession of accounting.
6-To be able to explain clearly the plans and applications in the accounting profession to colleagues, superiors and individuals or groups getting service and to do teamwork
7-To acquire knowledge and awareness about social responsibility, ethical values and social security rights to develop the social perspective of the accounting profession
8-As a candidate for accountant or accounting department manager, to supervise the employees under his/her responsibility and to evaluate their performances objectively
9-To be able to effectively identify, collect and use data required for the solution of professional problems in the field of accounting and tax practices, to demonstrate usage of theoretical, hands on and/or intellectual skills required in practical applications.
10-To be able to use software and hardware required for the accounting services together with knowledge of basic computer skills

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 MUH 1. sınıf Güz Seçmeli() 6
GNİ001 General Management 3 0 3
YBS103 Life Skills and Social Activity 2 0 3
BES109 Physical Education I 0 2 3
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
MKE001 Macro Economics 3 0 4
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 MUH 1. Sınıf Bahar Seçmeli() 9
TİM001 Commercial Mathematics 1 1 3
BES108 Physical Education II 0 2 3
MSE002 Professional Ethics 2 0 3
İST002 Statistics 2 0 3
MSE005 Volunteering Studies 2 0 3
Total ECTS: 30
Total ECTS(Year): 60
2nd Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MUV403 Analysis of Account Charts 3 1 4
MLM003 Cost Accounting 3 1 5
MLY104 Pocket Programs 3 1 4
ÖMİ301 Professional English 4 0 4
MUV407 Turkish Tax System 3 1 4
Elective MUH 2. Sınıf Güz Seçmeli() 9
GRŞ01 Entrepreneurship 2 0 3
BOH203 Financial Markets 2 0 3
BOH003 Law of Obligations 2 0 3
TKNJB04 Technology Addiction 2 0 3
Total ECTS: 30

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
MYOSTJ01 Internship 0 2 5
Elective MUH 2. Sınıf Bahar Seçmeli() 26
MUV305 Accounting Auditing 3 0 4
KRYP401 Career Planning 3 0 3
MUV302 Corporation Accounting 3 0 4
FİY008 Financial Management 4 0 4
BYP409 Labor and Social Security Law 2 0 3
BSZ402 Marketing and CRM in Banking and Insurance 2 0 3
MUV417 Package Programs Applications 3 1 5
VEH401 Tax Law 3 0 5
Total ECTS: 31
Total ECTS(Year): 61

Matrix of Course - Program Outcomes

YDİ101 Foreign Language I (English)
#
1233322111
1233322111
1233322111
1233322111
1233322111
1233322111
1233322111
MİE001 Microeconomics
#
2113111341
2113111341
2113111341
2113111341
OFP001 Office Programs
#
5114312445
5114312445
5114312445
5114312445
5114312445
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
2111111111
2111111111
2111111111
2111111111
MMT001 Professional Calculus
#
5113331251
5113331251
TDİ101 Turkish Language I
#
1212211111
GNİ001 General Management
#
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
5434222244
YBS103 Life Skills and Social Activity
#
4543554443
4543554443
4543554443
4543554443
4543554443
4543554443
4543554443
4543554443
4543554443
4543554443
BES109 Physical Education I
#
2222222222
2242222222
2222222222
SGOD152 Commercial Law
#
3143232321
3143232321
3143232321
YDİ102 Foreign Language II (English)
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
GNM104 General Accounting II
#
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
5114553453
MKE001 Macro Economics
#
1133214111
1133214111
1133214111
1133214111
1133214111
1133214111
1133214111
1133214111
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
1111111311
1111111311
1111111311
1111111311
KMLÖ001 Public Finance
#
5133135251
5133135251
TDİ102 Turkish Language II
#
1211111111
TİM001 Commercial Mathematics
#
4121321141
BES108 Physical Education II
#
2222222222
2222222222
2222222222
MSE002 Professional Ethics
#
1555555554
1555555554
İST002 Statistics
#
12111312131213123111
12111312131213123111
12111312131213123111
MSE005 Volunteering Studies
#
5555555555
5555555555
MUV403 Analysis of Account Charts
#
3124432431
3124432431
3124432431
MLM003 Cost Accounting
#
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
2113242232
MLY104 Pocket Programs
#
3334344334
3334344334
3334344334
3334344334
3334344334
ÖMİ301 Professional English
#
1533311113
1533311113
1533311113
MUV407 Turkish Tax System
#
4224233355
GRŞ01 Entrepreneurship
#
1331441511
1111111144
1113111111
1111111411
BOH203 Financial Markets
#
0000000000
4004110000
5004110000
5003110000
5003110000
5003110000
5103110000
5103110000
4103210000
4103110000
4103110000
4104110000
BOH003 Law of Obligations
#
4123111111
4123211211
4113112211
4123112221
4113112211
4113111211
4113111111
4113112211
4113111211
4113112111
4113111121
TKNJB04 Technology Addiction
#
5454454555
5454454555
5454454555
MYOSTJ01 Internship
#
55334444555511111111
55334444555511111111
55334444555511111111
MUV305 Accounting Auditing
#
4124445341
KRYP401 Career Planning
#
5555555555
MUV302 Corporation Accounting
#
5114531452
5114531452
5114531452
FİY008 Financial Management
#
1123312141
1122121235
BYP409 Labor and Social Security Law
#
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
1052355430
BSZ402 Marketing and CRM in Banking and Insurance
#
3122332222
3122332222
3122332222
3122332222
3122332222
3122332222
MUV417 Package Programs Applications
#
1414313135
1414313135
1414313135
1414313135
1414313135
1414313135
1414313135
1414313135