ECTS Information Guide

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Information on the Institution

General Description of the Institution Address of Namık Kemal University Academic Calendar Academic Authorities Recognition of Prior Learning Recognition of Study Abroad List of Programmes Offered at TNKÜ General Admission Requirements General Registration Procedures ECTS Credit Allocation Arrangements for Academic Guidance

Degrees and Programmes

Doctorate(Third Cycle) Master's Degree(Second Cycle) Bachelor's Degree(First Cycle) Associate(Short Cycle)

General Information For Students

About Trakya and Tekirdağ Cost of Living Accommodation Meals Medical Facilities Facilities for Students with Special Needs Insurance Financial Support for Students Student Affairs Office Learning Facilities International Programmes Practical Information for Exchange Students Language Courses Internship Sports and Leisure Facilities Student Clubs Useful Phone Numbers

Diploma Supplement

National Qualifications

Accountancy And Tax Applications Associate Degree Program

Academic Unit Presenting the Program

Accountancy And Tax Applications

Program Director

Program Type

Associate 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 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 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-A) To be pervail with current professional principles and legal legislation regarding the accounting profession in carrying out accounting and tax practices; To gain theoretical and practical knowledge in these fields; To understand auditing and accounting standards.
2-B) To have knowledge of labor law and occupational safety, environmental protection and quality awareness.
3-C) To be able to follow commercial information, documents, books and notifications and current developments and explain the procedures and principles regarding their applications in the electronic indigital World..
4-D) To be able to choose and effectively use modern techniques, tools and information technologies required for applications related to the field.
5-E) To have the ability to apply professional problems and issues in public and private sector organizations by independently examining the processes related to the field with an analytical and critical approach.
6-F) To be able to clearly explain the designs and practices related to the accounting profession to colleagues, superiors and the people and groups they serve and to be able to work in a team.
7-G) Ability to interpret and evaluate data, identify problems and develop solution suggestions by using the basic knowledge and skills acquired in the field; having the ability to organize and analyze financial statements.
8-H) To have awareness of career management and lifelong learning by associating accounting and tax information with disciplines such as economics, business and law.
9-I) To have social, scientific, cultural and ethical values in the stages of collecting data related to the accounting profession, applying it and announcing the results.
10-J) To have knowledge of foreign languages by mastering the techniques related to the profession and following the innovations in the field in order to communicate effectively professionally.

Curriculum

1st Class
Accountancy And Tax Applications
2024-2025 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
GNİ001	General Management		3	0	3
MİE002	Microeconomics		3	0	3
OFP004	Office Programs		3	1	5
ATİ101	Principles of Atatürk and History of Turkish Revolution I		2	0	2
MMT002	Professional Calculus		2	0	3
TDİ101	Turkish Language I		2	0	2
Elective	MUH 1. sınıf Güz Seçmeli()				3
YBS103	Life Skills and Social Activity		2	0	3
BES109	Physical Education I		0	2	3
Total ECTS:					30
2024-2025 Spring Semester

Course Code	Course Name	Browse	T	A	ECTS
TİM007	Business Mathematics		2	0	3
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
MSE002	Professional Ethics		2	0	3
KMLÖ001	Public Finance		2	0	3
TDİ102	Turkish Language II		2	0	2
Elective	MUH 1. Sınıf Bahar Seçmeli()				3
BES108	Physical Education II		0	2	3
MSE005	Volunteering Studies		2	0	3
Total ECTS:					30
Total ECTS(Year):					60
2nd Class
2024-2025 Fall Semester

Course Code	Course Name	Browse	T	A	ECTS
MUV403	Analysis of Account Charts		3	1	4
MLM002	Cost Accounting		3	1	4
BOH203	Financial Markets		2	0	3
ENMH001	Inflation Accounting		3	0	3
BYP409	Labor and Social Security Law		2	0	3
MUV307	Package Programs		3	1	5
ÖMİ301	Professional English		4	0	4
MUV407	Turkish Tax System		3	1	4
Total ECTS:					30
2024-2025 Spring Semester

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
GRŞ01	Entrepreneurship		2	0	3
BOH003	Law of Obligations		2	0	3
BSZ402	Marketing and CRM in Banking and Insurance		2	0	3
MUV417	Package Programs Applications		3	1	5
İST002	Statistics		2	0	3
TKNJB04	Technology Addiction		2	0	3
MYOİU01	Workplace Application		3	0	15
MYOİE01	Workplace Training		2	0	10
Total ECTS:					31
Total ECTS(Year):					61

Matrix of Course - Program Outcomes

TMH001 Basic Law
#
	2	1	1	1	1	1	1	4	1	1
	2	1	1	1	1	1	1	4	1	1
	2	1	1	1	1	1	1	3	1	1

GNM103 General Accounting
#
	5	2	3	1	1	2	4	2	1	1
	5	2	2	1	1	2	3	2	1	1
	4	2	2	1	1	2	3	2	1	1
	4	2	2	1	1	2	5	2	1	1

GNİ001 General Management
#
	4	0	0	0	0	0	0	0	0	0
	3	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0

MİE002 Microeconomics
#
	4	3	4	4	3	5	3	4	4	4
	2	3	4	3	4	4	4	4	4	4
	4	4	4	5	4	5	4	4	4	4
	4	2	3	4	4	3	3	2	4	4

OFP004 Office Programs
#
	1	1	2	5	4	3	5	1	1	0
	1	1	2	5	4	4	5	1	1	0
	1	1	2	5	4	4	5	1	1	0
	1	1	2	5	3	4	5	1	1	0
	1	1	2	5	3	4	5	1	1	0

MMT002 Professional Calculus
#
	1	1	1	1	3	1	3	2	1	1
	1	1	1	1	3	1	3	2	1	1
	1	1	1	1	3	1	3	2	1	1

YBS103 Life Skills and Social Activity
#
	1	1	1	1	2	1	1	4	1	1
	1	1	1	1	2	1	1	4	1	1
	1	1	1	1	2	1	1	4	1	1
	1	1	1	1	2	1	1	4	1	1
	1	1	1	1	2	1	1	4	1	1

TİM007 Business Mathematics
#
	1	1	1	2	4	1	3	1	1	1
	1	1	1	2	4	1	2	1	1	1
	1	1	1	2	4	1	3	1	1	1
	1	1	1	2	4	1	3	1	1	1
	1	1	1	2	4	1	3	1	1	1

SGOD152 Commercial Law
#
	2	1	3	1	1	2	2	3	1	1
	2	1	3	1	1	2	2	3	1	1
	2	1	3	1	1	2	2	1	1	1

YDİ102 Foreign Language II (English)
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

GNM104 General Accounting II
#
	5	1	3	1	2	1	5	1	2	1
	5	1	3	1	2	1	5	1	2	1
	5	1	3	1	2	1	5	1	2	1
	5	1	3	1	2	1	5	1	2	1
	5	1	3	1	2	1	5	1	2	1

MKE001 Macro Economics
#
	2	1	5	4	5	3	5	5	2	0
	2	1	5	4	5	3	5	5	2	0
	2	1	5	4	5	3	5	5	2	0
	2	1	5	4	5	3	5	5	2	0

ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

MSE002 Professional Ethics
#
	2	3	2	2	2	3	2	4	5	0
	2	3	2	3	2	3	1	3	5	0
	2	3	2	3	2	3	2	4	5	0

KMLÖ001 Public Finance
#
	3	3	2	4	4	3	3	3	3	3
	3	3	3	3	3	3	3	3	3	4

TDİ102 Turkish Language II
#
	1	1	1	1	1	1	1	1	1	1
	0	0	0	0	0	0	0	0	0	0
	1	1	1	1	1	1	1	1	1	1
	0	0	0	0	0	0	0	0	0	0

BES108 Physical Education II
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	3	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

MSE005 Volunteering Studies
#
	4	4	3	3	3	3	3	3	2	5
	4	2	4	2	3	2	3	3	3	4

MUV403 Analysis of Account Charts
#
	4	0	2	1	1	1	4	3	1	1
	4	0	2	1	1	1	4	3	1	1
	4	0	2	1	1	1	4	3	1	1

MLM002 Cost Accounting
#
	4	1	1	2	1	2	4	1	1	1
	4	1	1	2	1	2	4	1	1	1
	4	1	1	2	1	2	4	1	1	1
	4	1	1	2	1	2	4	1	1	1

BOH203 Financial Markets
#
	2	3	3	3	3	4	2	5	4	4
	2	2	3	2	5	3	4	3	3	4
	3	4	3	3	4	3	3	4	3	4
	4	3	4	4	3	4	4	4	4	5
	3	5	5	4	4	5	3	4	3	4
	4	3	3	4	3	4	4	4	4	3
	4	4	3	3	2	3	3	3	3	3
	4	3	4	4	4	3	4	3	3	3
	5	4	3	2	5	3	3	3	3	5
	3	5	4	4	4	4	4	5	4	3
	3	2	5	4	5	3	4	4	3	4
	2	3	4	3	3	3	3	3	4	4

ENMH001 Inflation Accounting
#
	1	0	1	1	1	1	3	3	1	0
	1	0	1	1	1	1	3	3	1	0
	1	0	1	1	1	1	3	3	1	0
	1	0	1	1	1	1	3	3	1	0

BYP409 Labor and Social Security Law
#
	2	3	1	1	1	1	1	3	1	1
	2	1	1	1	1	1	1	3	1	1
	4	4	1	1	1	1	1	3	1	1

MUV307 Package Programs
#
	3	1	5	4	1	2	5	1	1	1
	3	1	5	4	1	2	5	1	1	1
	3	1	5	4	1	2	5	1	1	1
	3	1	5	4	1	2	5	1	1	1
	3	1	5	4	1	2	5	1	1	1

ÖMİ301 Professional English
#
	1	1	1	1	1	1	1	1	1	5
	1	1	1	1	1	1	1	1	1	5
	1	1	1	1	1	1	1	1	1	5

MUV407 Turkish Tax System
#
	4	0	1	0	1	1	1	3	1	0
	4	0	1	0	1	1	1	3	1	0
	4	0	1	0	1	1	1	3	1	0

MYOSTJ01 Internship
#
	5	2	5	4	4	5	4	2	3	1
	5	2	5	4	4	5	4	2	3	1
	5	2	5	4	4	5	4	2	3	1

MUV305 Accounting Auditing
#
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1

KRYP401 Career Planning
#
	5	3	4	1	4	3	3	2	3	5
	5	3	4	1	4	3	3	2	3	5
	5	3	4	1	4	3	3	2	3	5

MUV302 Corporation Accounting
#
	5	3	3	1	2	1	5	4	1	1
	5	3	3	1	2	1	5	4	1	1
	5	3	3	1	2	1	5	4	1	1

GRŞ01 Entrepreneurship
#
	1	1	2	1	1	4	1	1	1	5
	1	1	1	2	2	4	1	1	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	0	4	0	0	0	5
	0	0	0	0	0	4	0	0	0	5
	1	0	0	0	0	4	0	0	0	5

BOH003 Law of Obligations
#
	5	2	5	1	3	1	5	5	4	0
	5	2	5	1	3	1	5	5	4	0
	5	2	5	1	3	1	5	5	4	0
	5	2	5	1	3	1	5	5	4	0
	5	2	5	1	3	1	5	5	4	0

BSZ402 Marketing and CRM in Banking and Insurance
#
	1	1	1	1	1	1	1	3	1	1
	1	1	1	1	1	1	1	3	1	1
	1	1	1	1	1	1	1	3	1	1

MUV417 Package Programs Applications
#
	3	0	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	3
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1

İST002 Statistics
#
	5	0	0	5	5	4	4	2	5	0
	5	0	0	5	5	4	4	2	5	0
	5	0	0	5	5	4	4	2	5	0

TKNJB04 Technology Addiction
#
	3	3	4	3	2	2	2	3	4	4
	3	3	4	4	3	3	2	2	2	3
	3	3	2	2	2	2	3	2	4	3

GNİ001 General Management
#
	4	0	0	0	0	0	0	0	0	0
	3	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0

YDİ102 Foreign Language II (English)
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

BOH203 Financial Markets
#
	2	3	3	3	3	4	2	5	4	4
	2	2	3	2	5	3	4	3	3	4
	3	4	3	3	4	3	3	4	3	4
	4	3	4	4	3	4	4	4	4	5
	3	5	5	4	4	5	3	4	3	4
	4	3	3	4	3	4	4	4	4	3
	4	4	3	3	2	3	3	3	3	3
	4	3	4	4	4	3	4	3	3	3
	5	4	3	2	5	3	3	3	3	5
	3	5	4	4	4	4	4	5	4	3
	3	2	5	4	5	3	4	4	3	4
	2	3	4	3	3	3	3	3	4	4

MUV305 Accounting Auditing
#
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1

GRŞ01 Entrepreneurship
#
	1	1	2	1	1	4	1	1	1	5
	1	1	1	2	2	4	1	1	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	0	4	0	0	0	5
	0	0	0	0	0	4	0	0	0	5
	1	0	0	0	0	4	0	0	0	5

MUV417 Package Programs Applications
#
	3	0	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	3
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1

GNİ001 General Management
#
	4	0	0	0	0	0	0	0	0	0
	3	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0

YDİ102 Foreign Language II (English)
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

BOH203 Financial Markets
#
	2	3	3	3	3	4	2	5	4	4
	2	2	3	2	5	3	4	3	3	4
	3	4	3	3	4	3	3	4	3	4
	4	3	4	4	3	4	4	4	4	5
	3	5	5	4	4	5	3	4	3	4
	4	3	3	4	3	4	4	4	4	3
	4	4	3	3	2	3	3	3	3	3
	4	3	4	4	4	3	4	3	3	3
	5	4	3	2	5	3	3	3	3	5
	3	5	4	4	4	4	4	5	4	3
	3	2	5	4	5	3	4	4	3	4
	2	3	4	3	3	3	3	3	4	4

MUV305 Accounting Auditing
#
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1

GRŞ01 Entrepreneurship
#
	1	1	2	1	1	4	1	1	1	5
	1	1	1	2	2	4	1	1	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	0	4	0	0	0	5
	0	0	0	0	0	4	0	0	0	5
	1	0	0	0	0	4	0	0	0	5

MUV417 Package Programs Applications
#
	3	0	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	3
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1

GNİ001 General Management
#
	4	0	0	0	0	0	0	0	0	0
	3	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	4	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0
	0	0	0	0	0	0	0	0	0	0

YDİ102 Foreign Language II (English)
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1
	1	1	1	1	1	1	1	1	1	1

BOH203 Financial Markets
#
	2	3	3	3	3	4	2	5	4	4
	2	2	3	2	5	3	4	3	3	4
	3	4	3	3	4	3	3	4	3	4
	4	3	4	4	3	4	4	4	4	5
	3	5	5	4	4	5	3	4	3	4
	4	3	3	4	3	4	4	4	4	3
	4	4	3	3	2	3	3	3	3	3
	4	3	4	4	4	3	4	3	3	3
	5	4	3	2	5	3	3	3	3	5
	3	5	4	4	4	4	4	5	4	3
	3	2	5	4	5	3	4	4	3	4
	2	3	4	3	3	3	3	3	4	4

MUV305 Accounting Auditing
#
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1
	5	2	3	1	4	3	5	1	4	1

GRŞ01 Entrepreneurship
#
	1	1	2	1	1	4	1	1	1	5
	1	1	1	2	2	4	1	1	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	2	4	0	0	0	5
	1	1	1	2	0	4	0	0	0	5
	0	0	0	0	0	4	0	0	0	5
	1	0	0	0	0	4	0	0	0	5

MUV417 Package Programs Applications
#
	3	0	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	3
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1
	3	1	3	3	2	2	3	3	3	1