Dokuz Eylül University Information Package / Courses Catalog

General Description

History

Accounting and Taxation Programmewas establishedwithin İzmir Vocational School in 1982 and is located in Buca Education Faculty Campus. Itoffers a period of two years of education after high school. Programme is structured as to provide both formal and evening education. It has quota of 120 students per year (60 for formal education and 60 for evening education).Students are selected among graduates of related vocational schools without any exam and also among the students who took theTransition to Higher Education Examination (YGS) conducted by the Student Selection and Placement Centre (ÖSYM) according to their scores.

Qualification Awarded

Accounting and Tax Practices, Associate's Degree

Level of Qualification

Short Cycle (Associate's Degree)

Specific Admission Requirements

Vocational high school diploma or high school diploma, placement through a nation-wide Student Selection Examination.

Specific Arrangements for Recognition of Prior Learning (Formal, Non-Formal and Informal)

Transfer Students:
The transfer student candidates from Turkish or foreign universities are subject to the YOK Legislation The transfer, double degree, minor degree and inter-institutional credit transfer and to the evaluation conditions determined by Dokuz Eylul University Senate.
The transfer quotas are determined and announced by Turkish Higher Education Council (YOK). The evaluation of the candidates are done by the school evaluation commmisin and approved by the management.

The Graduate Transfers:
The short cycle graduates are given the right to be admitted to the first cycle programs if they comply with the conditions set by the The transfer of Short Cycle Program Graduates to First Cycle Programs Legilation of Turkish Higher Education Council (YOK) .

The universities inform YOK regarding the quotas and YOK announces the quotas and conditions in Graduate Transfer Guide and the placements are managed by YOK due to the results of nationwide graduate transfer exam.

According to the Regulations of Dokuz Eylül University for Graduate Schools, students are not connected to the right for internal transfer, previously taken courses at another graduate programme by another university with a successful grade may be recognized by the related programmes after the letter of the students includes course contents and the transcript, and by the recommendation of the head of the departments and by the decision of the Board of Directors. The courses taken by the outgoing.

Exchange students have the recognition at the school either as compulsory or elective.

Qualification Requirements and Regulations

The students must complete 2 years of study acquiring 120 (ECTS) credits. This degree is awarded to students who have successfully completed all courses in the curriculum, compulsory 30 days of internship and have a minimum Cumulative Grade Point Average (CGPA) of 2.00/4.00 and no failing grades.

Profile of the Programme

The aim of Accounting and Taxation Programmeis to train qualified intermediate workforcecapable of taking responsibility in accounting departments of both public and private sector enterprises, establishing their own workplace and working as Public Accountants after meeting legal requirements. 30 days of internship program is compulsory to utilize the theoretical knowledge of students in practical work. Graduates of the program have the opportunity to transfer to undergraduate programs of related fields and get a four-year bachelor's degree. Vertical transfer is possible upon success in Vertical Transfer Examination (DGS) conducted by the Student Selection and Placement Center (ÖSYM).

Key Learning Outcomes

1	Students will understand the fundamental principles of accounting profession and the importance of professional ethics in business, and will have the responsibility of being qualified personnel.
2	Students will be able to relate basic principles of accounting to related law branches.
3	Students will be able to define the basic concepts of business administration, economy, law, and finance.
4	Students will be able to record required accounting entries of cost transactions, calculate unit cost, control costs in manufacturing and commercial enterprises.
5	Students will be able to record and arrange accounting documents and keep accounting books in accordance with principles and procedures established under regulations.
6	Students will be able to follow and implement up-to-date developments and regulations on the profession.
7	Students will have knowledge in labor and social security law and occupational health and safety issues.
8	Students will be able to assess and solve the accounting, taxation and financing problems that may arise in corporate environment.
9	Students will be able to assess financial structures and financial administration of corporations and government and to use contemporary financial techniques.
10	Students will be able to use information and communication technologies with related computer software.
11	Students will be able to analyze environmental factors related with their profession, define their relationship with related disciplines and create solutions to the problems.
12	Students will have sufficient knowledge of finance, law, economics, accounting, and business administration as prospective qualified employees that public and private sector enterprises need.
13	Students will be able to determine the financial structure that is appropriate for the entity, perform required studies and apply financial techniques.
14	Students will be able to follow changes in tax legislation and apply related current developments in the entity.
15	Students will have sufficient information about the role of businesses and accounting in the sustainable development approach and importance of quality management systems.
16	Students will have the awareness of lifelong learning to follow developments in science and technology and constantly renew themselves.
17	Students will be able to prepare and analyze financial statements.
18	Students will be able to know and apply accounting and auditing standards.
19	Students will have financial literacy competence and awareness of the role this competence plays in creating value maximization in businesses.
20	Students will have the knowledge of accounting transactions and accounting records subject to tax audit.

Occupational Profiles of Graduates with Examples

Graduates can working accounting departments of both public and private sector enterprises. They can also establish their own workplace and work as Public Accountants after meeting legal requirements.

Access to Further Studies

Graduates of the program have the opportunity to transfer to undergraduate programs of related fields and get a four-year bachelors degree. Vertical transfer is possible upon success in Vertical Transfer Examination (DGS) conducted by the Student Selection and Placement Center (ÖSYM).

Course Structure Diagram with Credits

Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS

T: Theoretical P: Practice L: Laboratory B: Spring Semester G: Fall Semester H: Full Year
1 .Semester:
G	1	MAT 4003	MATHEMATICS	REQUIRED	3	0	0	3
G	2	GNİ 4000	GENERAL BUSINESS	REQUIRED	3	0	0	3
G	3	MVU 4113	FINANCIAL ACCOUNTING 1	REQUIRED	4	0	0	4
G	4	TDL 1001	TURKISH LANGUAGE I	REQUIRED	2	0	0	2
G	5	KPD 1002	CAREER PLANNING	REQUIRED	1	0	0	2
G	6	HUK 4000	FUNDEMANTAL CONCEPTS OF LAW	REQUIRED	2	0	0	3
G	7	ATA 1001	PRINCIPLES OF ATATURK AND HISTORY OF THE TURKISH REVOLUTION I	REQUIRED	2	0	0	2
G	8	EKO 4000	ECONOMICS	REQUIRED	3	0	0	4
G	9	YDİ 1001	FOREIGN LANGUAGE I (ENGLISH)	REQUIRED	2	0	0	2
G	0	-	ELECTIVE COURSE	ELECTIVE	-	-	-	5
TOTAL:								30

1 .Semester: Elective Course
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
G	1	MVU 4109	FINANCE	ELECTIVE	3	0	0	3
G	2	BİT 4000	INFORMATION AND COMMUNICATION TECHNOLOGY	ELECTIVE	2	1	0	4
G	3	MVU 4103	E-TRADE	ELECTIVE	2	0	0	3
G	4	YBS 4000	MANAGEMENT INFORMATION SYSTEMS	ELECTIVE	3	0	0	4

2. Semester:
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
B	1	MVU 4106	BUSINESS MATHEMATICS	REQUIRED	2	1	0	4
B	2	KAM 4000	PUBLIC FINANCE	REQUIRED	3	0	0	3
B	3	YDİ 1014	FOREIGN LANGUAGE II (ENGLISH)	REQUIRED	2	0	0	2
B	4	ATA 1002	PRINCIPLES OF ATATURK AND HISTORY OF THE TURKISH REVOLUTION II	REQUIRED	2	0	0	2
B	5	TDL 1002	TURKISH LANGUAGE II	REQUIRED	2	0	0	2
B	6	MVU 4120	FINANCIAL ACCOUNTING 2	REQUIRED	4	0	0	5
B	7	MVU 4116	BUSINESS ETHICS	REQUIRED	2	0	0	3
B	8	İŞG 4000	LABOR AND SOCIAL SECURITY LAW	REQUIRED	3	0	0	3
B	0	-	ELECTIVE COURSE	ELECTIVE	-	-	-	6
TOTAL:								30

2 .Semester: Elective Course
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
B	1	MVU 4114	LAW OF OBLIGATIONS	ELECTIVE	2	0	0	3
B	2	MVU 4112	INVENTORY MANAGEMENT AND OPERATIONS	ELECTIVE	2	0	0	3
B	3	PAZ 4104	ENTREPRENEURSHIP	ELECTIVE	3	0	0	4
B	4	BİL 4002	COMPUTER 2	ELECTIVE	2	1	0	3
B	5	MVU 4122	TRADE LAW	ELECTIVE	3	0	0	3
B	6	MVU 4118	FINANCIAL INVESTMENT INSTRUMENTS	ELECTIVE	3	0	0	3

3 .Semester:
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
G	1	MVU 4223	COST ACCOUNTING	REQUIRED	2	1	0	4
G	2	MVU 4225	TAX LAW	REQUIRED	4	0	0	4
G	3	MVU 4231	FINANCIAL MANAGEMENT	REQUIRED	3	0	0	4
G	4	MVU 4227	ENTERPRISE RESOURCE PLANNING APPLICATIONS 1	REQUIRED	3	1	0	4
G	0	-	ELECTIVE COURSE	ELECTIVE	-	-	-	14
TOTAL:								30

3 .Semester: Elective Course
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
G	1	MVU 4221	ACCOUNTING STANDARDS	ELECTIVE	3	0	0	3
G	2	MVU 4229	ACCOUNTING OF FOREIGN TRADE TRANSACTIONS	ELECTIVE	3	0	0	4
G	3	MVU 4233	ACCOUNTING SEMINARS 1	ELECTIVE	3	0	0	3
G	4	İLT 4000	COMMUNICATION	ELECTIVE	2	0	0	2
G	5	MVU 4235	CONSTRUCTION ACCOUNTING	ELECTIVE	3	0	0	4
G	6	MVU 4211	CORPORATE ACCOUNTING	ELECTIVE	2	1	0	4

4. Semester:
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
B	1	MVU 4222	FINANCIAL STATEMENTS ANAYSIS	REQUIRED	3	0	0	4
B	2	MVU 4220	ENTERPRISE RESOURCE PLANNING APPLICATIONS 2	REQUIRED	3	1	0	4
B	3	MVU 4204	AUDITING	REQUIRED	3	0	0	3
B	4	MVU 4202	TURKISH TAX SYSTEM	REQUIRED	3	0	0	3
B	5	EDÖ 4003	IBL (INDUSTRIAL BASED LEARNING) (8 WEEKS)	SUMMER TRAINING	0	20	0	10
B	0	-	ELECTIVE COURSE	ELECTIVE	-	-	-	6
TOTAL:								30

4 .Semester: Elective Course
Semester	No	Course Unit Code	Course Unit Title	Course Unit Type	T	P	L	ECTS
B	1	GÇD 1000	VOLUNTEERISM STUDIES	ELECTIVE	1	2	0	4
B	2	MVU 4226	TAX TRANSACTIONS AND TAX ACCOUNTING	ELECTIVE	3	0	0	3
B	3	MVU 4224	ACCOUNTING SEMINARS 2	ELECTIVE	3	0	0	3
B	4	MVU 4216	MANAGERIAL ACCOUNTING	ELECTIVE	2	1	0	3
B	5	AYT 4000	RESEARCH METHODS AND TECHNIQUES	ELECTIVE	2	0	0	3
B	6	MVU 4210	BANK ACCOUNTING	ELECTIVE	2	1	0	3

Examination Regulations, Assessment and Grading

Evaluation and assessmentmethodsfor each courseare described in the Course Syllabus Form which is prepared by the lecturers of the course. Issues related to exams and grades are governed by DEU Regulations and By law on Associates and Bachelors Degree Education and Examination and Izmir Vocational School Education and Examination Principles.
http://imyo.deu.edu.tr/mevzuat/2.pdf

Graduation Requirements

Mode of Study (Full-Time, Part-Time, E-Learning )

Full-time

Programme Director or Equivalent

Assist.Prof.Dr. Gönül İPEK ALKAN
gonul.ipek@deu.edu.tr

DEGREE PROGRAMMES