http://muratlimyo-mvu.web.nku.edu.tr/

Accountancy And Tax Applications Associate Degree Program

Academic Unit Presenting the ProgramAccountancy And Tax Applications
Program DirectorDr. Özkan Sarısoy
Program TypeAssociate Degree Program
Level of Degree EarnedAssociate Degree
Degree EarnedAccounting and Tax Applications associate degree
Education TypeÖrgün
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 ProfileThe 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 GraduatesStudents 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 DegreeStudents 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*: 

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 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

Accountancy And Tax Applications


1st Class

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
GNM109 General Accounting I 2 1 4
GNİ002 General Management 3 0 4
MİE001 Microeconomics 3 0 4
ATİ101 Principles of Atatürk and History of Turkish Revolution I 2 0 2
TDİ101 Turkish Language I 2 0 2
Elective 24-25 Güz Dönemi 1. Sınıf() 10
KRYP02 Career Planning 2 0 2
TBT013 Computer 2 1 3
MUH107 Financial Accounting Applications 1 1 2
SMAT001 Mathematics 3 0 3
Total ECTS: 30

2024-2025 Spring Semester
Course Code Course Name Browse T A ECTS
SGOD152 Commercial Law 2 0 3
FİY003 Financial Management 2 1 4
YDİ102 Foreign Language II (English) 2 0 2
GNM108 General Accounting-II 2 1 4
MKE001 Macro Economics 3 0 4
ATİ102 Principles of Atatürk and History of Turkish Revolution II 2 0 2
VEH001 Tax Law 3 0 4
TDİ102 Turkish Language II 2 0 2
Elective 24-25 Bahar () 5
TİM007 Business Mathematics 2 0 3
İST001 Statistics 2 0 2
Total ECTS: 30
Total ECTS(Year): 60

Matrix of Course - Program Outcomes

TMH001 Basic Law
#
1112221133221223
1112221133221223
YDİ101 Foreign Language I (English)
#
5111111111111311
5222222322122221
5311111111212112
2433312332121211
3111222212113122
3211111111211111
GNM109 General Accounting I
#
2304434444444424
2304435444445424
2304434544444424
2304434444444424
2304434444444424
2304434544444424
2304434444444424
2304434444444424
2304434444444424
2304434444444424
2304434444444424
GNİ002 General Management
#
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
1103433332232445
MİE001 Microeconomics
#
0103332223323222
0103332223323222
0103332223323222
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
3344443333333333
TDİ101 Turkish Language I
#
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
3343333333333344
KRYP02 Career Planning
#
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
0102101210001102
TBT013 Computer
#
0301002303102000
0300101303102000
0311000000000000
0300001312110100
0301000000000000
0311000000000101
MUH107 Financial Accounting Applications
#
3002324344343002
3002334345434002
3003334344443002
3002324344344002
2003334344444002
4002334344443002
3004334344444002
SMAT001 Mathematics
#
0100000201101001
0100000201101001
0100000202101001
0100000201101001
0100110202101001
0100000201101001
0100010202101001
0100000201101001
SGOD152 Commercial Law
#
0001223334343112
0001223324344112
0001233334343112
FİY003 Financial Management
#
0002322222322213
0002422223322213
0002322223322213
0002422223322213
0002422223322213
YDİ102 Foreign Language II (English)
#
5000030000000004
5000030000000004
5000030000000004
5000030000000004
5000030000000004
5000030000000004
GNM108 General Accounting-II
#
2101324434343212
2101324444343112
2101324444343212
2101324444343212
MKE001 Macro Economics
#
1113443323333222
1113443323333222
1113443323333222
1113443323333222
1113443323333222
1113443323333222
1113443323333222
1113443323333222
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
1111111111112121
1111111111111111
1111111111111111
1111111111111111
1111111111111111
1111111111111111
VEH001 Tax Law
#
0113433344434212
0113433344434212
0113433344434212
0113433344434212
0113433344434212
TDİ102 Turkish Language II
#
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
1111111111111115
TİM007 Business Mathematics
#
0000301102102001
0000301102102001
0100301102102001
0100301102102001
0000301102102001
İST001 Statistics
#
0102332102111001
0102332102111001
0102332102111001
0102332102111001
0102332102111001
0102332102111001