| Academic Unit Presenting the Program | Accountancy And Tax Applications | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Program Director | Dr. Özkan Sarısoy | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Program Type | Associate Degree Program | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Level of Degree Earned | Associate Degree | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Degree Earned | Accounting and Tax Applications associate degree | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Education Type | Örgün | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Registration Acceptance Conditions | Those who have successfully completed their secondary education are eligible. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Recognition of Prior Learning | The 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 Accounting and Tax Applications program is to be able to effectively use the office and accounting package programs that businesses need, to follow the legislation related to their profession, to use in the books used in commercial activities (journal book, general ledger, inventory book, self-employment book, decision book, business book, etc.) is to train qualified personnel who can keep accounting records, follow tax practices, analyze the financial structure and make decisions in accordance with the procedures and principles in accordance with the legislation. In the Accounting and Tax Applications Program, a two-year education is given after high school education. Students are required to complete an internship covering 30 working days in the fields related to their profession. Students must take and pass all required courses in the program. In order for students to graduate, they must take elective courses in addition to the compulsory courses and succeed. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Occupational Profiles of Graduates | Students graduating from the Accounting and Tax Applications Program have the opportunity to find employment in certified public accountant and certified public accountant offices. In addition, our graduates can work in industry, commerce and service enterprises, public institutions and organizations, and accounting and finance units in the banking sector. They can take part in the accounting staff needed by the private sector. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Access To Upper Degree | Students who successfully complete their Associate Degree education can complete their education with a bachelor's degree by passing the Vertical Transfer Exam (DGS) to the relevant departments of the faculties. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Exams, Assessment and Grading | At least one midterm exam is administered each semester. In addition to the visas, projects and assignments are given at the beginning of each semester, whose dates are specified in the semester content. At the end of each semester, the student has to take the final exam. The criteria (such as midterm exams, projects, assignments and finals) and their impact rates on the final grade are clearly stated in the course contents distributed at the beginning of the semester and/or published on the website. According to the student regulations and academic calendar, final exams are held on the dates, places and times determined and announced by the university. The final grade of the student is given by the instructor according to the results of the midterm, project, homework and final exams. The passing grade at Namık Kemal University is 60 out of 100. However, the final or make-up exam result must be at least 50. The exams are evaluated out of a full score of 100. Semester/year-end grade of a course; It is the sum of 30% of the arithmetic average of the midterm or midterm exams and 70% of the grade taken in the semester/end exam or make-up exam. However, the semester/year-end grade of a course; Between 30% and 50% of the arithmetic average of the midterm or midterm exams, between 70% and 50% of the grade received in the semester/year-end or make-up exam, provided that the decision is taken by the relevant faculty/school board and announced at the beginning of the semester It can also be calculated so that the sum of the ratios can vary and the ratios are 100%. As a result of the calculation, the first number after the decimal point is increased to a lower integer if it is less than five, and to an upper integer if it is five or greater. It can be found at http://oidb.nku.edu.tr/yonetmenlik/2011eos.pdf. The end-of-term-make-up grade is submitted to the Registrar's Office together with the evaluation criteria by the course supervisor. End of term and make-up grades are published and announced in the student information system. Notes: For each course taken, the student is given the following letter grades as a semester grade. Letter grades, coefficients and ratios are as follows. The grading system, which is based on the evaluation of students' achievements, is expressed with the following degrees and letters:
Successful: 90-100: AA: 4.00
Successful: 80-89: BA: 3.50 Successful: 70-79: BB: 3.00 Successful: 65-69: CB: 2.50 Successful: 60-64: CC : 2.25 Successful: 50-59: DD: 2.00 conditional Unsuccessful: 30-49: FD: 1.00 Unsuccessful: 0-29: FF: 0.00
Students must take DD, FD or FF courses in the first semester the course is opened. Successful Students; Students who have completed their associate/undergraduate education and whose overall grade point average is between 3.00 and 3.49 are honor students; Students with an average of 3.50 or higher graduate 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*:
*One or more of the listed methods can be used depending on the specificity of the course. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Program Outcomes1-To know at least one foreign language on a level adequate in the area to follow the improvements and to communicate with colleagues.2-To gain ability to use information and communication technologies used in the vocational area. 3-To be knowledgeable about Atatürk’s principles and Revolution History. 4-To share solution offers and thoughts about the occupation with the people who are experts and who are not. 5-To define and analyze the facts and problems by developing a thought system and offer solutions based on proofs. 6-To have social, cultural, scientific and ethical values during the data gathering, application and result announcement processes. 7-To evaluate the basic knowledge and skills acquired in the area of accounting critically and apply them in the vocational area, to determine and fulfill the education requirements. 8-To have enough competence of expressing thoughts both written and orally based on the knowledge and skills acquired related to the subjects on accounting. 9-To gain the competence of taking responsibility both individually and as a team member to solve the intricate problems which are confronted in the applications related to accounting and tax applications and which are unpredictable. 10-To analyze, register and report the data using the knowledge and skills acquired in the area of accounting and tax applications. 11-To gain the ability of using institutional and applied knowledge acquired vocationally in an area of degree or associate degree level. 12-To gain competence of carrying on a basic level study independently, which is related to accounting and tax applications . 13-To have the necessary institutional and applied knowledge supported by contemporary knowledge upon accounting and tax applications. 14-To lead the activities related to the improvement of the personnel in whom s/he is charge of within the frame of a project. 15-To have enough awareness of the universality of the social rights, social justice, quality and cultural values together with occupational health and safety. 16-To gain life-long learning skill | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Curriculum
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matrix of Course - Program Outcomes | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||