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
Degree Earned
Education TypeTam 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
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.

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 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-To be able to state the importance of searching, improving and implementing the subjects related to his/her own field as a group or individual
2-To be conscious about the principles of Atatürk and to have knowledge about Revolution History
3-To be able to recognize the basic concepts related to economy and stock market
4-To be able to state the importance of vocational virtues in business life
5-To be able assume his/her responsibilities in the businesses as assistant managers or mid-level managers
6-To be able to comprehend the importance of following regulations related to his/her profession
7-To be able to comprehend the basic principles in the accounting field
8-To know his/her legal responsibilities as an accountant
9-To be able to state the accounting functions and the importance of the accounting in the management
10-To be able to comprehend the importance of contemporary technologies about his/her profession in the field of accounting
11-To increase students’ knowledge and skills about the techniques that they are interested in. To make them comprehend the art as a support for their life.To provide development of individuals in sports.To make them love sports
12-To be able to state characteristics of the businesses which have a commercial role
13-To be able identify, organize and store the commercial document

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
ATİ101 Principles of Atatürk and History of Turkish Revolution I 2 0 2
TDİ101 Turkish Language I 2 0 2
Elective muhasebe gündüz1. sınıf güz dönemi() 6
GNİ002 General Management 3 0 4
BES101 Physical Education I 0 2 2
Elective(Over All University) You Can Take Courses TOTAL 7 ECTS from Elective(Over All University and From Other Department) 7
TSP313 Advanced Keyboard Techniques(Sağlık Hizm. M.Y.O.-Tıb.Dök.Sek.) 2 0 3
PZP317 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.) 2 0 3
PZP317 Brand Management(Sosyal Bil. M.Y.O.-İşlt.Yön.(İ.Ö.)) 2 0 3
PZP317 Brand Management(Çorlu M.Y.O.-Pazarlama) 2 0 3
OTS302 Business Management I(Hayrabolu M.Y.O.-Oto.Tekn.) 3 0 3
CGP315 Children and Music(Sağlık Hizm. M.Y.O.-Ço.Gel.) 2 0 3
TMEP301 Computer Programming(Malkara M.Y.O.-Elektrik) 2 1 3
TMEP301 Computer Programming(Malkara M.Y.O.-Gıd.Tek.) 2 1 3
İYN321 Contemporary Management Techniques(Muratlı M.Y.O.-İşl.Yön.) 2 0 3
FOT107 Digital Photography(Saray M.Y.O.-Grf.Tas.) 1 1 3
EDV301 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As) 2 0 3
EDV301 E-Government and Digital Transformation(Sosyal Bil. M.Y.O.-Bü.Yön.Yön.As.(İ.Ö.)) 2 0 3
GRŞ103 Entrepreneurship I(Sağlık Hizm. M.Y.O.-Fizyoterapi) 2 0 3
BYP311 Entrepreneurship I(Hayrabolu M.Y.O.-Bü.Yön.Yön.As) 2 0 3
GRŞ103 Entrepreneurship I(Saray M.Y.O.-Dış Ticaret) 2 0 3
ÇEV002 Environment Protection(Saray M.Y.O.-Tap.Kad.) 2 0 3
ÇEV002 Environment Protection(Teknik Bil. M.Y.O.-Elektrik (İ.Ö.)) 2 0 3
DTP307 E-Trade(Sosyal Bil. M.Y.O.-Dış Ticaret-A) 2 0 3
TGÜP106 Fashion design(Teknik Bil. M.Y.O.-Giy.Ürt.Tek.) 2 1 3
FOY301 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg) 2 0 3
FOY301 Financial Literacy(Sosyal Bil. M.Y.O.-Muh.Ver.Uyg(İ.Ö)) 2 0 3
BSS304 Foreign Trade and Exchange Management(Hayrabolu M.Y.O.-Bank.Sig.) 2 0 3
TCÇ301 Gender Studies(Sosyal Bil. M.Y.O.-Sos.Hiz.) 2 0 3
GHB002 General Knowledge of Law (Malkara M.Y.O.-Elektrik) 2 0 3
GHB002 General Knowledge of Law (Malkara M.Y.O.-Makine) 2 0 3
GNİ002 General Management(Saray M.Y.O.-Muh.Ver.Uyg) 3 0 4
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik) 2 0 3
LJP327 Green Management(Sosyal Bil. M.Y.O.-Lojistik (İ.Ö.)) 2 0 3
ESP316 Industrial Ceramics(Çorlu M.Y.O.-Gel.El.San.) 3 0 3
DRG305 Industrial Toxins and Environmental Protection (Çorlu M.Y.O.-Der.Tek.) 2 0 3
KTP109 Laboratory Safety and Hazardous Chemicals(Muratlı M.Y.O.-Kim.Tek.) 2 0 3
MLY119 Local Authorities(Muratlı M.Y.O.-Maliye) 2 0 3
YML301 Local Cuisine(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.) 2 0 3
YML301 Local Cuisine(Sosyal Bil. M.Y.O.-Tur. ve Ot. İşl.(İ.Ö.)) 2 0 3
ÖÇT101 Measurement Technique(Teknik Bil. M.Y.O.-Oto.Tekn.) 2 0 3
INP101 Mechanics and Statics(Teknik Bil. M.Y.O.-İnş.Tekn.) 2 0 3
SRP312 Minor Vegetable Cultivation in Greenhouses(Teknik Bil. M.Y.O.-Seracılık) 2 0 3
TYSP202 Nutrition Principles(Teknik Bil. M.Y.O.-Gıd.Tekn.) 3 0 3
TLP306 Primary Health(Sağlık Hizm. M.Y.O.-Tıb.Lab.Tek.) 2 0 3
KGS213 Quality Assurance and Standards (USD)(Çorlu M.Y.O.-Makine) 2 0 3
GRA209 Social Media Design(Saray M.Y.O.-Grf.Tas.) 1 1 3
YSP102 Social Services(Sağlık Hizm. M.Y.O.-Yaşlı Bakımı) 2 0 3
SHP305 Social Structure of Turkey(Muratlı M.Y.O.-Sos Gü.) 3 0 4
TKY004 Total Quality Management (Saray M.Y.O.-İşl.Yön.) 3 0 4
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Giy.Ürt.Tek.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Makine) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Mak.Res.Kons.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Tar.Mak.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Gıd.Tekn.) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Mekatronik) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Elektrik) 2 0 3
ÜSD213 University Elective Course(Teknik Bil. M.Y.O.-Elektrik (İ.Ö.)) 2 0 3
YYK301 Urbanization Readings(Sosyal Bil. M.Y.O.-YerYön.) 2 0 3
İSG107 Work safety(Çorlu M.Y.O.-El.Tekn.) 2 0 3
YMİ301 Yacht and Marina Management(Sosyal Bil. M.Y.O.-Den.Lim.İşl.) 2 0 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
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 muhasebe gündüz 1. sınıf bahar dönemi() 8
TİM001 Commercial Mathematics 1 1 3
BES102 Physical Education II 0 2 2
İST002 Statistics 2 0 3
Total ECTS: 30
Total ECTS(Year): 60
2nd Class

2023-2024 Fall Semester
Course Code Course Name Browse T A ECTS
MUV302 Corporation Accounting 3 0 4
MLM003 Cost Accounting 3 1 5
MUV301 Pocket Programs I 3 1 5
VEH001 Tax Law 3 0 4
Elective muhasebe gündüz 2 .sınıf güz dönemi() 12
GRŞ105 Entrepreneurship I 2 0 4
FİY001 Financial Management 3 1 4
BOH001 Law of Obligations 2 0 4
Total ECTS: 30

2023-2024 Spring Term
Course Code Course Name Browse T A ECTS
MUV402 Accounting Auditing 2 1 4
MUV401 Pocket Programs II 3 1 5
STJONL Summer Training 0 0 2
MUV407 Turkish Tax System 3 1 4
İSG001 Work and Social Security Law 2 0 3
Elective muhasebe gündüz 2. sınıf bahar dönemi() 12
GRŞ106 Entrepreneurship II 2 0 4
MUV406 Foreign Trade Procedures Accounting 3 1 4
AYT006 Research Methods and Technics 0 2 4
Total ECTS: 30
Total ECTS(Year): 60

Matrix of Course - Program Outcomes

YDİ101 Foreign Language I (English)
#
1111111111211
MİE001 Microeconomics
#
1003302442344
0000003043033
0000000000000
0000000000000
0040000000000
0000300000000
0000030000000
0000040000000
0300000000000
2323000300300
ATİ101 Principles of Atatürk and History of Turkish Revolution I
#
3511111111111
3511111111111
3511111111111
3511111111111
TDİ101 Turkish Language I
#
1111111111111
GNİ002 General Management
#
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
5135523352154
BES101 Physical Education I
#
4344433333333
4344433333333
4344433333333
SGOD152 Commercial Law
#
4143355555155
4143355555155
4143355555155
YDİ102 Foreign Language II (English)
#
1111111111111
GNM104 General Accounting II
#
5544455553433
MKE002 Macro Economics
#
1141111111111
ATİ102 Principles of Atatürk and History of Turkish Revolution II
#
1511111111111
1511111111111
1511111111111
1511111111111
KMLÖ001 Public Finance
#
5122322222411
TDİ102 Turkish Language II
#
1111111111111
İST002 Statistics
#
411112413111
411112413111
411112413111
411112413111
411112413111
411112413111
MUV302 Corporation Accounting
#
5155555555155
5155555555155
5155555555155
VEH001 Tax Law
#
1121121311111
GRŞ105 Entrepreneurship I
#
5555555555555
5555555555555
5555555555555
5555555555555
5555555555555
5555555555555
5555555555555
5555555555555
BOH001 Law of Obligations
#
5004500004200
2500004040033
2000000000000
4000000000000
3000000000000
5000500000000
3000000000000
5000040000000
5000040000000
5034000000000
5540000300000
STJONL Summer Training
#
5155555555555
5155555555555
5155555555555
MUV407 Turkish Tax System
#
234454442255
GRŞ106 Entrepreneurship II
#
2141251113111
1121111111111
1212111111111
5112351111111