Accounting And Tax Applications (E.P.) Associate Degree Program

Academic Unit Presenting the ProgramAccounting And Tax Applications (E.P.)
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 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 (E.P.)


1st Class

2024-2025 Spring Semester
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 i.ö 1.sınıf bahar yarıyılı() 8
TİM001 Commercial Mathematics 1 1 3
İSVG202 Occupational Health and Safety 2 0 3
İST002 Statistics 2 0 3
Total ECTS: 30
Total ECTS(Year): 30
2nd Class

2024-2025 Fall Semester
Course Code Course Name Browse T A ECTS
MLM003 Cost Accounting 3 1 5
BSZ301 Financial Statements Analysis 3 1 5
MUV307 Package Programs 3 1 5
ÖMİ301 Professional English 4 0 4
MUV303 Turkish Tax System 3 1 5
Elective MUHASEBE GECE 22-23() 3
GRŞ01 Entrepreneurship 2 0 3
Elective ÜSOD MUHASEBE GECE() 3
UNİSEC-SBMYO 025 Financial Literacy 2 0 3
Total ECTS: 30

2024-2025 Spring Semester
Course Code Course Name Browse T A ECTS
MYOSTJ01 Internship 0 2 5
Elective ÜSOD MUHASEBE GECE() 3
UNİSEC-SBMYO 011 Labor and Social Security Law 2 0 3
Elective MUHASEBE GECE SEÇMELİ DERS() 25
MUV420 Accounting Auditing 3 1 4
MUV414 Corporate Accounting 3 1 4
MUV419 Financial management 4 0 4
MUV422 Package Program Applications 3 1 5
VEH401 Tax Law 3 0 5
Total ECTS: 33
Total ECTS(Year): 63

Matrix of Course - Program Outcomes

MLM003 Cost Accounting
#
4350332524
4340332524
4350332524
4340231524
5350332524
5350332524
4350332524
5350332524
5350332524
5350332523
5350332524
5350332524
5350332524
BSZ301 Financial Statements Analysis
#
1223002111
1221003332
2333002212
1333002112
2110003211
4221003215
2012004122
3031003221
4211003121
2033002222
2222002321
1321001111
3313001112
0332001121
0222001321
MUV307 Package Programs
#
5444533555
5444533555
5444533555
5444533555
5444533555
ÖMİ301 Professional English
#
3333333333
3333333333
3333333333
3333333333
MUV303 Turkish Tax System
#
3233423544
3233423544
3233423544
3233423544
3233423544
3233423544
GRŞ01 Entrepreneurship
#
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
1111111111
UNİSEC-SBMYO 025 Financial Literacy
#
1132232555
2321130242
3333233255