DEGREE PROGRAMMES

: ACCOUNTING AND TAX APPLICATIONS

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   . Has fundamental theoretical knowledge and skills in accounting, finance, and taxation.
2   Prepares documents and declarations used in commercial life electronically by legal procedures and principles.
3   Understands the impact of digitalization on accounting practices and utilizes the necessary computer software and communication technologies required by the field.
4   Analyzes accounting, finance, and taxation data and correlates it with economics, business, and law disciplines
5   Recognizes the role of businesses and accounting in sustainable development and understands the importance of quality management systems.
6   Demonstrates skills in understanding and applying the Conceptual Framework, Turkish Accounting Standards, and Turkish Financial Reporting Standards published by the Turkish Accounting Standards Board.
7   Adheres to social, scientific, cultural, and ethical values in collecting, implementing, and disseminating data related to the profession.
8   Has financial literacy competence and awareness of its role in maximizing business value creation.
9   Identifies and solves problems that may arise in the workplace concerning accounting, finance, and taxation.
10   Comprehends and interprets local, regional, national, and international developments related to the practice of the profession and possesses verbal and written communication skills.

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


T: Theoretical P: Practice L: Laboratory
B: Spring Semester G: Fall Semester H: Full Year
1 .Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
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

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.

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