| 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:
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 | The 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*:
*One or more of the listed methods can be used depending on the specificity of the course. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Program Outcomes1-To acquire knowledge and skills in Accounting profession based on qualifications gained in general and vocational education and supported by courses over the secondary education level and application of tools and equipment and to demonstrate the understanding of the fundamental concepts in this field.2-To acquire foreign language skills sufficient for the sector he/she Works 3-To acquire knowledge and awareness about the occupational health and safety and environment protection in the field of accounting. 4-To demonstrate the ability of identifying problems and finding solutions for unforeseen situations in his/her professional work in accounting. 5-To demonstrate the ability for independent learning and to apply them in the profession of accounting. 6-To be able to explain clearly the plans and applications in the accounting profession to colleagues, superiors and individuals or groups getting service and to do teamwork. 7-To acquire knowledge and awareness about social responsibility, ethical values and social security rights to develop the social perspective of the accounting profession. 8-As a candidate for accountant or accounting department manager, to supervise the employees under his/her responsibility and to evaluate their performances objectively. 9-To be able to effectively identify, collect and use data required for the solution of professional problems in the field of accounting and tax practices, to demonstrate usage of theoretical, hands on and/or intellectual skills required in practical applications. 10-To be able to use software and hardware required for the accounting services together with knowledge of basic computer skills. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Curriculum
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Matrix of Course - Program Outcomes | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||