Türkçe
Fethiye Ali Sıtkı Mefharet Koçman Vocational School Programme of Accounting and Tax Applications

Qualification Awarded

Students who successfully complete all the courses and get minimum 120 ECTS, receive the associate degree in Accounting and Tax Practices.

Specific Admission Requirements

While the students who graduated from the departments of the vocational high schools determined for the transition without examination can enter the program without examination, this practice was terminated with the regulation in 2017. Candidates who are graduates of all high schools are placed in the program if they get YGS (Higher Education Entrance Examination) and YGS score of 6 is taken for the Accounting and Tax Applications Program.

Qualification Requirements

Students who complete 120 ECTS credits and gets minimum 2.00 out of 4.00 as grade point average can be graduate from the Accounting and Tax Practices program. In addition, the internship should have completed 40 working days.

Recognition of Prior Learning

Candidates must have completed secondary education or have an equivalent education abroad to enter the Accounting and Tax Practices Program. For transfer, they must meet the requirements stated in Muğla Sıtkı Koçman University Undergraduate-Associate Regulations. Candidates may be exempted from these courses if the content and credit of the courses previously taken in another institution are appropriate for the content and credit of the courses and approved by the directorate of our school.

History

Muğla Sıtkı Koçman University Fethiye Ali Sıtkı Mefharet Koçman Vocational School Accounting and Tax Applications Program started its activities in 2005-2006 academic year under the name of Economic and Administrative Departments. The first graduates were awarded in 2007.

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. In line with these goals, students are prepared to prepare for the profession and acquire necessary knowledge.

Program Outcomes

1- The accounting professional will learn about the businesses to be worked on, especially how the enterprises are organized, financed and managed, as well as information about the environment of the enterprise.
2- To have the ability to use information technologies in the accountancy profession and to obtain European union Computer Literacy certificate.
3- Have professional skills, values, ethics and attitudes.
4- Mali işlemleri analiz edip gerekli muhasebe kayıtlarını tutar ve mali raporları hazırlayıp analiz eder ve yorumlar.
5- Have knowledge about accounting methods and applications in business world.
6- Have the legal infrastructure that will be needed during the accounting process.
7- Comprehends the local, regional, national and international developments related to its subject while performing the accountancy profession, interpretations show verbal and written communication skills.
8- Students will be able to analyze and comment on public financial instruments, public financial management and budget applications.
9- With the practice of gaining experience, the professional accountant reaches the competence to apply the information he / she has learned.
10- The accounting professional will be aware of and aware of the issues of lifelong learning, reliability, responsibility, time planning and laws and regulations sensitive to public interests and social responsibility.

Exam Regulations & Assesment & Grading

Exams; mid-term, final exam, make-up exam, make-up exam, exemption exam and single course exam. Midterm Exams: At least one mid-term exam is given for the courses opened in each semester. Final Examinations: At the end of the semester, students are expected to determine the success of the courses.  In the determination of the student's course grade, the general application for the contributions of the exams is 40% of the score taken in the midterm exam and 60% of the score taken in the final exam evaluation. However, the contributions of midterm and final exams to the course notes can be determined by the instructors who conduct the courses at different rates. Make-up Exams: Students who cannot take the mid-term or the final exams due to a valid excuse are given the right to excuse examination by the relevant board of directors.The student has applied to the dean's office / directorate within 3 days from the day of his / her excuse by making a petition based on the excuse for the acceptance of the excuse exam for the student.  Make-up exams: Students are required to take the FD or FF grade at the end of the final exams and take the DD or DC grade and take the make-up exams. The grade taken in the make-up exam replaces the final exam grade of the course. The contribution amounts of the midterm exams and make-up exams are calculated as in the final exams. In the courses that take the make-up exam, the last success grade is taken as a basis regardless of the previous grade.  Exemption Examinations: The courses determined by the Senate are made on the dates specified in the academic calendar. Single Course Exam: Students who have fulfilled the continuation requirement for their graduation and who fail only one course can take one course exam from the failed course.   The Relative Evaluation System was put into force by the Senate Decision dated 29 August 2012 and numbered 465/11, according to the provisions of the Muğla Sıtkı Koçman University Associate and Undergraduate Education Regulations 46.

Graduation Requirements

In order to successfully complete the Accounting and Tax Practices Program and to obtain an associate degree, students must pass all the courses in the program, complete their 40-day internship and obtain a minimum GPA of 2.00 on 4.00.

Occupational Profiles of Graduates

Students who graduate from the Accounting and Tax Practices program are employed in the accounting and finance departments of public institutions and private firms in accordance with the qualifications they gain. In addition, they can work in the offices of Certified Public Accountants and Certified Consultants.

Access to Further Studies

Upon successful completion of the program, graduates will be eligible to enroll in a bachelor's degree program if they are successful in the Vertical Transfer Exam conducted by ÖSYM. The departments that can be completed with a vertical transfer from the program are as follows; Labor Economics and Industrial Relations, Economics, Business Administration, Business Information Management, Business Informatics, Business-Economics, Logistics Management, Finance, Accounting, Accounting Information Systems, Accounting and Financial Management, Accounting and Financial Management, International Finance, International Business, International Business , International Business and Trade, International Trade, International Trade and Finance, International Trade and Finance, International Trade and Business, International Trade and Logistics. At the same time, the program students can complete the undergraduate program without taking the vertical transfer exam and preparing for the undergraduate program by giving three and fourth year courses in the Department of Business Administration, Economics.

Mode of Study

Full-time normal and secondary education

Programme Director

Specialist Dr. Filiz YILDIZ CONTUK

ECTS Coordinator

Instructor Dr. Filiz YILDIZ CONTUK

Course Structure Diagram with Credits

1. Year - 1. Term
Course Unit Code Course Unit Title Course Type Theory Practice ECTS Print
ATB1801 ATATURK'S PRINCIPLES AND REVOLUTION HISTORY I Required 2 0 2
ATBY1801 ATATURK'S PRINCIPLES AND REVOLUTION HISTORY I Required 0 0 2
MUH1001 GENERAL ACCOUNTING I Required 3 1 4
MUH1003 ACCOUNTING OFFICE PROGRAMS I Required 3 0 3
MUH1497 VOCATIONAL TRAINING (20 working days) Required 0 0 5
TDB1801 TURKISH LANGUAGE I Required 2 0 2
TDBY1801 TURKISH LANGUAGE I Required 2 0 2
YDB1801 ENGLISH I Required 2 0 2
YDB1803 GERMAN I Required 2 0 2
YDB1805 FRENCH I Required 2 0 2
İŞY1801 BUSINESS MANAGEMENT I Required 3 0 3
İŞY1805 Micro Economics Required 2 0 3
İŞY1807 BASIC LAW Required 2 0 3
İŞY1809 COMMERCIAL MATHEMATICS Required 2 0 3
       
1. Year - 2. Term
Course Unit Code Course Unit Title Course Type Theory Practice ECTS Print
ATB1802 ATATURK'S PRINCIPLES AND REVOLUTION HISTORY II Required 2 0 2
ATBY1802 ATATURK'S PRINCIPLES AND REVOLUTION HISTORY II Required 2 0 2
BİP1824 INFORMATION AND COMMUNICATION TECHNOLOGIES Elective 3 0 3
MUH1002 GENERAL ACCOUNTING II Required 3 1 4
MUH1004 COMPUTERIZED PRE-ACCOUNTANCY Required 3 1 3
MUH1498 VOCATIONAL TRAINING (20 working days) Required 0 0 5
MUH1502 ACCOUNTING OFFICE PROGRAMS II Elective 2 0 3
MUH1504 PROFESSIONAL ETHICS Elective 2 0 3
TDB1802 TURKISH LANGUAGE II Required 2 0 2
TDBY1802 TURKISH LANGUAGE II Required 2 0 2
YDB1802 ENGLISH II Required 2 0 2
YDB1804 German II Required 2 0 2
YDB1806 FRENCH II Required 2 0 2
İSG1902 Occupational Health and Safety Elective 2 0 3
İŞY1804 BUSINESS MANAGEMENT II Elective 2 0 3
İŞY1806 MACRO ECONOMICS Elective 2 0 3
İŞY1808 STATISTICS Elective 2 0 3
İŞY1810 COMMERCIAL LAW Required 2 0 3
İŞY1812 RESEARCH AND REPORT PREPARATION TECHNIQUES Elective 2 0 3
       
2. Year - 1. Term
Course Unit Code Course Unit Title Course Type Theory Practice ECTS Print
DŞT2801 Foreign Trade Operations Elective 2 0 3
MUH2001 COST ACCOUNTING Required 3 0 4
MUH2003 CORPORATE ACCOUNTING Required 3 0 3
MUH2005 PACKAGE PROGRAMS I Required 3 1 5
MUH2007 TAX LAW Required 3 0 3
MUH2501 FINANCIAL MANAGEMENT Elective 2 0 3
MUH2503 CONSTRUCTION MANAGEMENT Elective 2 0 3
MUH2505 PUBLIC FINANCE Elective 2 0 3
MUH2507 VOCATIONAL MATHEMATICS Elective 2 0 3
MUH2509 VOCATIONAL FOREIGN LANGUAGE I Elective 2 0 3
MUH2511 VOCATIONAL SEMINAR I Elective 2 0 3
MUH2513 HOTEL MANAGEMENT AUTOMATION SYSTEMS Elective 2 0 3
MUH2515 INVENTORY OPERATIONS AND COST CONTROL Elective 2 0 3
PZR2801 MARKETING AND SALES Elective 2 0 3
RTV2801 COMMUNICATION Elective 2 0 3
RTV2803 EFFECTIVE RHETORIC Elective 2 0 3
SGP2801 FIRST AID Elective 2 0 3
İŞY2803 HUMAN RESOURCES MANAGEMENT Elective 2 0 3
İŞY2805 RESEARCH AND REPORT PREPARATION TECHNIQUES Elective 2 0 3
       
2. Year - 2. Term
Course Unit Code Course Unit Title Course Type Theory Practice ECTS Print
BİP2806 DESKTOP PUBLISHING Elective 2 0 3
MUH2002 Accounting Auditing Required 3 0 3
MUH2004 FINANCIAL STATEMENT ANALYSIS Required 3 0 4
MUH2006 PACKAGE PROGRAMS II Required 3 1 5
MUH2010 FOREIGN TRADE ACCOUNTING Required 3 0 3
MUH2502 BANK ACCOUNTING Elective 2 0 3
MUH2504 ACCOUNTING OF TOURISM ENTERPRISES Elective 2 0 3
MUH2506 E-TRADE Elective 2 0 3
MUH2508 FINANCIAL INVESTMENT INSTRUMENTS Elective 2 0 3
MUH2510 VOCATIONAL FOREIGN LANGUAGE II Elective 2 0 3
MUH2512 VOCATIONAL SEMINAR II Elective 2 0 3
MUH2514 FOREIGN TRADE PACKAGE PROGRAMS Elective 2 0 3
MUH2516 TURKISH TAX SYSTEM Elective 2 0 3
MUH2518 VOCATIONAL WRITING TECHNIQUES Elective 2 0 3
MUH2520 ACCOUNTING ORGANIZATION AND MANAGEMENT Elective 2 0 3
MUH2522 Managerial Accounting Elective 2 0 3
PZR2802 PUBLIC RELATIONS Elective 2 0 3
PZR2804 CUSTOMER RELATIONSHIP MANAGEMENT Elective 2 0 3
PZR2806 MARKETING RESEARCH Elective 2 0 3
SGP2804 ENVIRONMENTAL PROTECTION Elective 2 0 3
İŞY2804 WORK AND SOCIAL SECURITY LAW Elective 2 0 3
İŞY2808 QUALITY MANAGEMENT SYSTEMS Elective 2 0 3
       
 

Evaluation Questionnaires

Course & Program Outcomes Matrix

1. Year - 1. Term
Ders AdıPy1Py2Py3Py4Py5Py6Py7Py8Py9Py10
ATATURK'S PRINCIPLES AND REVOLUTION HISTORY I1111111111
ATATURK'S PRINCIPLES AND REVOLUTION HISTORY I1112151151
GENERAL ACCOUNTING I5444344434
ACCOUNTING OFFICE PROGRAMS I4353335333
VOCATIONAL TRAINING (20 working days)5355322453
TURKISH LANGUAGE I1111111111
TURKISH LANGUAGE I1154454114
ENGLISH I3333333333
GERMAN I454335344 
FRENCH I2455455344
BUSINESS MANAGEMENT I5454445   
Micro Economics 5   4 1  
BASIC LAW5 5       
COMMERCIAL MATHEMATICS     5 31 
           
1. Year - 2. Term
Ders AdıPy1Py2Py3Py4Py5Py6Py7Py8Py9Py10
ATATURK'S PRINCIPLES AND REVOLUTION HISTORY II1212221111
ATATURK'S PRINCIPLES AND REVOLUTION HISTORY II1212221111
INFORMATION AND COMMUNICATION TECHNOLOGIES3333344343
GENERAL ACCOUNTING II5 4 34  3 
COMPUTERIZED PRE-ACCOUNTANCY  35 4  4 
VOCATIONAL TRAINING (20 working days)5355322453
ACCOUNTING OFFICE PROGRAMS II4353335333
PROFESSIONAL ETHICS5       34
TURKISH LANGUAGE II      4  4
TURKISH LANGUAGE II1111111111
ENGLISH II1111111511
German II1212121212
FRENCH II3333233233
Occupational Health and Safety 2222222222
BUSINESS MANAGEMENT II 5   44 31
MACRO ECONOMICS  5  44 4  
STATISTICS     5 3  
COMMERCIAL LAW555 3   2 
RESEARCH AND REPORT PREPARATION TECHNIQUES   3 3 123
           
2. Year - 1. Term
Ders AdıPy1Py2Py3Py4Py5Py6Py7Py8Py9Py10
Foreign Trade Operations  3 5 233 
COST ACCOUNTING4    4222 
CORPORATE ACCOUNTING5 3     2 
PACKAGE PROGRAMS I   5   23 
TAX LAW544    32 
FINANCIAL MANAGEMENT 5  45 53 
CONSTRUCTION MANAGEMENT2 2  2  2 
PUBLIC FINANCE21 2 2 5  
VOCATIONAL MATHEMATICS     5 31 
VOCATIONAL FOREIGN LANGUAGE I    43    
VOCATIONAL SEMINAR I1 2  3  32
HOTEL MANAGEMENT AUTOMATION SYSTEMS   5 2  2 
INVENTORY OPERATIONS AND COST CONTROL     4 32 
MARKETING AND SALES4454445   
COMMUNICATION4454445   
EFFECTIVE RHETORIC      5 2 
FIRST AID         3
HUMAN RESOURCES MANAGEMENT      5 2 
RESEARCH AND REPORT PREPARATION TECHNIQUES   3 3 123
           
2. Year - 2. Term
Ders AdıPy1Py2Py3Py4Py5Py6Py7Py8Py9Py10
DESKTOP PUBLISHING   4  2   
Accounting Auditing4 3  3    
FINANCIAL STATEMENT ANALYSIS3    5 32 
PACKAGE PROGRAMS II   5   23 
FOREIGN TRADE ACCOUNTING 23 5 233 
BANK ACCOUNTING 4  3  2  
ACCOUNTING OF TOURISM ENTERPRISES 3    3 1 
E-TRADE   31 5   
FINANCIAL INVESTMENT INSTRUMENTS 4   4 5  
VOCATIONAL FOREIGN LANGUAGE II    43    
VOCATIONAL SEMINAR II1 2  3  32
FOREIGN TRADE PACKAGE PROGRAMS 1255 233 
TURKISH TAX SYSTEM544    32 
VOCATIONAL WRITING TECHNIQUES2  2  5   
ACCOUNTING ORGANIZATION AND MANAGEMENT334  25 3 
Managerial Accounting     4  2 
PUBLIC RELATIONS 2    5 3 
CUSTOMER RELATIONSHIP MANAGEMENT 2    5 3 
MARKETING RESEARCH 3 3 45   
ENVIRONMENTAL PROTECTION         4
WORK AND SOCIAL SECURITY LAW5 3       
QUALITY MANAGEMENT SYSTEMS 2    5   
           
 

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