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Transcript of ferhan/Kazan-Accounting.doc · Web view2012-01-30 · KAZAN VOCATIONAL SCHOOL. ACCOUNTING AND...
BAŞKENT UNIVERSITY
KAZAN VOCATIONAL SCHOOL
ACCOUNTING AND TAXATION PROGRAM
1. PROGRAMME INFORMATION
A.1. General Information: Accounting and Taxation Program offers a period of two years education after high school. Student are selected among graduades of related vocational high schools and also by National University Entrance Examination. Program has quota for 30 students each year. Three of the students are given full scholarship by the university, remaining students have 25% scholarship. Scholarships continue as long as the student is successfull. Students have to take and pass all compulsory courses and reach a minimum GPA (Grade Point Average) of 2.00 before graduation. Furthermore, students are required to participate in a 50 days of internship in appropriate organizations.
A.2. Qualification Awarded: Accountant, associate degree
A.3. Level of Qualification: Associate degree
A.4. Specific Admission Requirements: Graduates of related vocational high schools enter the program without the exam score of Student Selection Examination (YGS). Other high school graduates need to enter the ÖSS exam and have to obtain adequate YGS 6 type score.
A.5. Recognition for Prior Learning: Students who comes from the similar programs of the other universities may be exempt from some courses which they successfully accomplished by the decision of The Board of Directors.
A.6. Qualification Requirements and Regulations: Students are required to successfully complete the designated program of courses meet a minimum of 120 ECTS credit requirement and have a minimum GPA of 2.00/4.00 and no F1, F2, E or Z grades. Program also requires 50 days of practical training.
A.7. Profile of the Programme: The aim of the program is to train qualified middle manpower who are capable of taking responsibility in accounting departments of both public and private sector; establishing their own workplace or working as a Public Accountant or Financial Advisor after meeting the legal conditions. 50 days of internship program is compulsory to support the theoretical knowledge learned in the classroom. In addition, graduates of the program may apply to bachelor programmes in related fields by entering the Vertical Transfer Examination (DGS) or may apply Distance Education System
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A.8. Key Learning Outcomes:1. The skill of adopting the theoretical information in practice.2. The skill of managing the process that meet the requirements.3. The skill of working teams, even including inter disciplinary studies.4. The skill of defining and solving vocational problems in practice.5. The consciousness of vocational ethics and responsibilities.6. The consciousness of life long learning and the skill of realizing life long learning.7. The skill of having information about sector problems.8. The skill of interpreting and practicing the legal regulations.9. The skill of effective communication.10. The skill of adopting the communication, information technologies and other
technologies.11. The skill of planning and practicing vocational processes.12. The skill of communicating in a foreign language.13. The skill of vocational self-confidence14. The skill of having entrepreneurship personality.15. The skill of comprehending, accepting and practicing cultural and social
responsibilities.
A.9. Occupational Profiles of Graduates: Graduates are employed in accounting departments of both public and private sector; establishing their own workplace or working as a Public Accountant or Financial Advisor after meeting the legal conditions.
A.10. Access to Further Studies: Graduates may apply to baclelor programmes in related fields of study provided that the student obtains sufficient score in the Vertical Transfer Examination administred by yhe Student Selection Centre or may apply to bachelors degree completion programmes in related fields of study in Distance Education System.
A.11. Course Structure Diagram with Credits: 1.semester (Fall)
Code Course Title T P C C/E* ECTSENG XXX Departmental English I 4 0 4 C 5TÜRK 101 Turkish I 2 0 2 C 2KMU 101 Accounting I 4 0 4 C 5KMU 103 Intoduction to Business 3 0 3 C 4KMU 105 Microeconomics 3 0 3 C 4KMU 107 Business Mathematics 2 0 2 C 3KMU XXX Elective Course I 3 0 3 E 4KMU XXX Elective Course II 2 0 2 E 3
Total 23 23 30
* Compulsory/Elective
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II.Semester (Spring)
Code Course Title T P C C/E* ECTSENG XXX Departmental English II 4 0 4 C 5TÜRK 102 Turkish II 2 0 2 C 2KMU 102 Accounting II 3 0 3 C 4KMU 104 Vocational Software Programs I 2 2 3 C 5KMU 106 Macroeconomics 3 0 3 C 4KMU 108 Basic Law 2 0 2 C 4KMU XXX Elective Course III 2 0 2 E 2KMU XXX Elective Course IV 3 0 3 E 4
Total 21 22 30
III.Semester (Fall)
Code Course Title T P C C/E ECTS
ATA 201 Atatürk’s Principles and The History of The Turkish Republic I 2 0 2 C 2
KMU 201 Vocational Software Programs II 2 2 3 C 5KMU 203 Cost Accounting 3 0 3 C 4KMU 205 Financial Tables and Analyses 3 0 3 C 4KMU 207 Turkish Taxation System 3 0 3 C 3KMU 209 Corporate Accounting 3 0 3 C 3KMU XXX Elective Course V 2 0 2 E 3KMU 231 İnternship 0 400 3 C 14
Total 18 22 38
IV.Semester (Spring)
Code Course Title T P C C/E ECTS
ATA 202 Atatürk’s Principles and The History of The Turkish Republic II 2 0 2 C 2
KMU 202 Auditing 3 0 3 C 4KMU 204 Business and Social Security Law 3 0 3 C 3KMU XXX Elective Course VI 3 0 3 E 4KMU XXX Elective Course VII 2 0 2 E 3KMU XXX Elective Course VIII 3 0 3 E 3KMU XXX Elective Course IX 2 0 2 E 3
Total 18 18 22
Elective Courses
* Compulsory/Elective
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Code Course Title T P C ECTSKMU 150 Quality Management Systems 2 0 2 2KMU 151 Office Programs I 3 0 3 4KMU 152 Office Programs II 3 0 3 4KMU 153 Communication 2 0 2 3KMU 154 Vocational Ethics 2 0 2 2KMU 156 Organizational Behavior 2 0 2 2
KMU 157 Information and Communication Technology 3 0 3 4
KMU 159 Public Relations 3 0 3 3KMU 250 Managerial Accounting 3 0 3 4KMU 251 Commercial Law 2 0 2 3KMU 252 Management Information Systems 2 0 2 3KMU 253 Public Opinion Researches 2 0 2 2KMU 254 E-Commerce 3 0 3 3KMU 255 New Communication Technologies 2 0 2 2
KMU 256 Research Methods and Techniques 2 0 2 3
KMU 257 Service Marketing 3 0 3 4KMU 258 Filing and Archive Techniques 3 0 3 3KMU 260 Human Resources Management 2 0 2 3KMU 262 Environmental Protection 2 0 2 2
A.12. Examination Requlations, Assessment and Grading: There is trio system including formal (written) test, practical courses and internship.
Letter Grade Factor GradeA 4,0 95–100A- 3,7 90–94B+ 3,3 85–89B- 2,7 75–79C+ 2,3 70–74C 2,0 65–69C- 1,7 60–64D+ 1,3 55–59D 1,0 50–54F1 0,0 0–49F2 AbsentE Incomplete Y SatisfactoryZ Unsatisfactory
A.13. Graduation Requirements: Students are required to successfully complete the designated program of courses meet a minimum of 120 ECTS credit requirement and have a minimum GPA of 2.00/4.00 and no F1, F2, E or Z grades. Program also requires 50 days of practical training.
A.14. Mode of Study: Full time
A.15. Programme Director and ECTS Coordinator:
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Program Director: Z.Ferhan Aydoğan; ECTS Coordinator: Assist.Prof.Şükran Öktem
B. FIELD QUALIFICATIONS
B.1. Matrix of Course and Program Qualifications:
Course TitleFQ1
FQ2
FQ3
FQ4
FQ5
FQ6
FQ7
FQ8
FQ9
FQ10
FQ11
FQ12
FQ13
FQ14
FQ15
Total
Departmental English I 1 1 1 1 1 2 1 1 1 0 0 3 2 1 1 17
Turkish I 1 1 1 0 1 1 1 1 0 1 1 1 1 1 1 13Accounting I 3 3 3 3 3 3 3 3 2 3 2 0 3 3 3 40Management 3 3 3 3 3 3 3 2 3 0 3 0 3 3 3 38Microeconomics 3 2 2 2 2 2 2 2 1 2 2 1 2 2 2 29Business Mathematics 3 3 3 3 3 3 1 3 2 2 1 0 1 1 0 29Office Programs I 3 3 2 2 0 2 0 0 2 2 1 0 2 2 1 22Communication 2 3 2 3 3 3 2 2 3 3 3 1 3 2 3 38Departmental English II 0 0 0 0 1 1 0 0 2 0 0 3 1 0 0 8
Turkish II 0 0 1 0 0 0 0 0 2 0 0 0 0 1 2 6Accounting II 3 3 3 3 3 3 3 3 2 3 2 0 3 3 3 40Vocational Software Programs I 3 3 2 3 2 2 3 3 2 3 3 0 2 2 0 33
Macroeconomics 3 2 2 2 0 2 3 3 0 0 2 0 1 0 0 20Basic Law 2 0 1 2 2 2 0 3 2 0 0 0 2 1 3 20Office Programs II 3 2 0 1 0 3 1 0 2 3 0 0 2 1 3 21Quality Management Systems 3 3 3 2 3 3 2 2 2 2 2 2 2 1 3 35
Atatürk’s Principles and Hist. of Turkish Republic I
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Vocational Software Programs I 3 3 2 3 2 2 3 3 2 3 3 0 2 2 0 33
Cost Accounting 3 3 2 2 2 1 2 2 2 2 0 0 2 2 3 28Financial Tables Analys 3 3 2 2 2 1 2 2 2 2 0 0 2 2 3 28
Turkish Taxation Syst. 3 2 2 3 3 2 2 3 1 2 2 2 2 2 2 33Corporate Accounting 3 3 2 2 2 1 2 2 2 2 0 0 2 2 3 28Commercial Law 2 0 1 2 2 2 0 3 2 0 0 0 2 1 3 20İnternship 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 45Atatürk’s Principles and Hist.of Turkish Republic II
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Auditing 3 3 2 2 2 1 2 2 2 2 0 0 2 2 3 28Business and Social Security Law 3 2 2 3 3 2 2 3 1 2 2 2 2 2 2 33
Managerial Accounting 3 3 3 3 3 3 3 3 2 3 2 0 3 3 3 40
Management Information Sytems 3 2 2 1 0 2 1 0 1 3 1 0 1 2 0 19
E-Commerce 2 3 3 2 3 3 3 2 2 3 2 1 3 3 2 37Research Methods and Techniques 3 2 3 3 2 3 2 2 2 3 3 1 3 2 2 36
Total 74 66 61 65 61 67 59 66 61 64 51 32 72 66 72
0 : Not applicable 1 : Applicable 2 : Moderately applicable 3 : Completely applicable
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B. 2. Field Qualifications:1. Students have basic knowledge in the field of working.2. Students have the skill of adopting gained information related to the business
and management in decision making, practicing and behaviors.3. Students have the skill of analysing, commending and evaluating the information
related to the field.
4. Students fulfill the tasks assigned.
5. Students take responsibility as a team member when an expected case occurs in practice.
6. Students valuate critically the information gained.
7. Students show that they realize the need of constant learning.
8. Students are ready to attend teh learning programs.
9. Students explain the ideas and suggestion in written and oral forms.
10. Students are incli,ned to help the team members.
11. Students have the skill of speaking a foreign language in the basişc level that their field necessiates.
12. Students use the software, computerand information technologies in the basic level.
13. Students behave according to the organizational, behavioral and social ethics..
14. Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety.
15. Students are ready for changes and improvements.
B.3. Matrix of Program Outcomes and Field Qualifications:
NATİONAL QUALİFİCATİONS FRAMEWORK FOR HİGHER EDUCATİON (NQF-HETR)5. Level (Associate’s) Qualifications
NQF-HETR Level
KNOWLEDGE
-Theoretical-Conceptual
SKİLLS
-Cognitive-Practical
COMPETENCESCompetence to
Work Independently
and Take Responsibilkity
Learning Competence
Communication and Social
Competence
Field Specificiation Competence
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5Associate’s
_____ EQF-LLL:5. Level_____
QF-EHEA:Short Cycle
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 101 Accounting IDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace trainig)
Total
4 15 × 4 = 60 90 5 × 30 = 150
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 4 5
OBJECTIVES The primary goals are to develop students' understanding of accounting information and their abilities to use these informations
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1- Understanding generaly accepted accounting principles2- Opening accounts 3- Preparing balance sheet4- Using journal and ledger accounts5- Preparing trial balance6- Recording assets
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods
2 Purpose of accounting, Generally Accepted Accounting Principles. Financial Statements; Balance Sheet
3 Assets, Liabilities and Owner's Equity; effects of business transactions upon the Balance Sheet.
4 Preparing Balance Sheet, Journal, Debit and Credit Entries, Double-Entry Accounting
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5 Recording transactions to Jornal.6 The use of Ledger Accounts7 Preparing Monthly Trial Balance.8 Midterm exam9 Cash Transactions
10 Accounts of Notes Receivable and Notes Payable.11 Accounts Recaivable, Notes Receivable.
12Inventories, and Cost of Goods Sold, Periodic and Perpetual Inventory Methods. Value Added Tax (KDV) Account
13 Intangible accounts, Plant and Equipment14 Depreciation and Amortization.15 Review
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATION
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm Exam Essay/Test 40%
Quizzes Essay/Test 10%
Final Exam Essay/Test 50%
Total 100%
LECTURER Ferhan Aydoğan
REFERENCES
− Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması (Nalan AKDOĞAN, Orhan SEVİLENGÜL)
− Genel Muhasebe (Recai GÖREN)− Genel Muhasebe (Orhan SEVİLENGÜL)− Intructor’s notes
COOPERATIVE INSTITUTIONS
Commercial and business institutions, accounting firms.
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMUH 103 Introduction to BusinessDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 75 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVESThe objective of the course is to teach the students the basic knowledge, concepts, functions and the environmental factors of the business and concept of managerial thinking.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. Comprehending the importance of management 2. Providing information about managerial process.3. Recognizing managerial implementations.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Introduction to management and organization2 History of management
3 Organizational culture and environment; social responsibility and managerial ethics
4 Managers as decision makers5 Foundations of planning 6 Strategic management7 Organizational structure and design8 Midterm exam9 Managing human resources, managing teams
10 Managing change and innovation11 Managers and communication12 Motivating employees and managers as leaders13 Motivating employees and managers as leaders14 Controlling15 Conclusion
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TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Quizzes Essay/Test 30%
Midterm exam Essay/Test 30%
Final exam Essay/Test 40%
Total 100%
LECTURER Gökhan Bitmiş
REFERENCES
− Management (S.P.ROBBINS & M.COULTER)− Management (M.A. HITT)− Genel İşletmecilik Bilgileri (Doğan TUNCER)
COOPERATIVE INSTITUTIONS
SMMMO, TSO, Civil Society Organizations
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 105 MicroeconomicsDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 75 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES The aim of the course is to give students the fundamental concepts and applications of microeconomics.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. Determining the general economic concepts which the students encounter in their daily life
2. Achieving ability about pronouncing against economic problems
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods.
2 The subjects, purposes, basic concepts and problems of economics as a science
3 The definition of the “opportunity cost”, “increasing opportunity cost” and “production possibilities curve”
4 Demand and supply concepts, market equilibrium5 Demand and supply elasticities
6 The supply and demand applications, government interventions, ceiling and floor prices
7 Perfect competition market and monopoly market8 Midterm exam9 Monopolistic competition market, oligopoly market
10 The basic concepts of macroeconomics11 Economic growth and fluctuations12 National income accounts13 Unemployment, inflation and their types14 Monetary Policy15 Fiscal Policy
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TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 40%
Participation 10%
Quizzes Essay/Test 10%
Final Exam Essay/Test 40%
Total 100%
LECTURER Gökhan Bitmiş
REFERENCES− Principles of Economics (Case,K.; Fair, R.; Oster, S.)− Temel Ekonomi (Ertek, T.)
COOPERATIVE INSTITUTIONS Banks, İMKB, SMMMO, Investment companies
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 107 Business MathematicsDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 15 × 2 = 30 60 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 3
OBJECTIVESThrough a variety of methods students will be able to explore commercial calculations and follow departmental courses related to economic life.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. Fulfilling percent calculations.2. Fulfilling proportional divisions and calculatios.3. Fulfilling interest calculations and discount.4. Fulfilling alloy and combination calculations and problems.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods.
2 Percent Calculations
3 Purchase, Cost, Profit and Sale Calculations
4 Proportional Division and Calculations
5 Alloy Calculations
6 The average value, mixture, avarage price, composition and average value.
7 Alloy
8 Mid-term
9 Carat
10 Changing the setting bullion
11 Interest and Types of Interest
12 Concepts Used in Interest Calculations
13 Proportion Method
14 Formula Method
15 Review
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TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 50%
Final Exam Essay/Test 50%
Total 100%
LECTURER Yılmaz Delil
REFERENCES− Uygulamalı Matematik (Çetiner, E.) − Meslek Yüksekokulları İçin Ticari Matematik. (Parlak, S.)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 151 Office Programs IDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 75 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVESTeaching the students basic computer skills, including using internet and e-mail services, Windows Operating System and MS-Word and MS-Powerpoint programs.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. Using Microsoft Outlook for efficient office management and communication
2. Using Internet Explorer program for reseach purposes3. Creating and formatting text documents using MS-Word program 4. Preparing effective presentations using MS-PowerPoint program.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods. Registering the Moodle System.
2 Basic components of the computer, concepts of the hardware and the software
3 Operating Systems, Windows Operating System, creating the filling system.
4 Microsoft Word5 Microsoft Word6 Microsoft Word7 Microsoft Word8 Midterm exam9 Microsoft Powerpoint
10 Microsoft Powerpoint11 Microsoft Powerpoint12 Microsoft Powerpoint13 Presentations14 Presentations
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15 PresentationsTEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceLaboratory Computer, Projector, Printer
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm Exam Application 30%
Homeworks Application 20%
Presentation Application 10%
Final Exam Application 40%
Total 100%
LECTURER Oya GündüzREFERENCES Any course book about Office 2007COOPERATIVE INSTITUTIONS Software companies.
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 153 CommunicationDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM I. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTIONWeekly
Course hoursLength of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 15 × 2 = 30 60 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 3
OBJECTIVES
The objective of the course is to teach the students the importance of communication in general , the elements of communication process, the conditions of effective communication, importance of both verbal and unverbal communications, empathy, paradigms and incresing the life quality by using the effective communication methods.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
Students who completed this course;− are able to make various definitions of communication.− are aware of their own paradigms and try to learn the others in
order to share the meanings in a correct way.− know the importance of communication in the organisations and
they can quickly decide how to behave, within a given situation, appropriate to their status.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods. Registering the Moodle System.
2 Definition and bacic concepts3 Basic assumptions
4 Teaching-learning operations as a communication process
5 Definition of source and its features6 Message, elements of message7 Message canal and its qualifications8 Midterm exam
9 Definition of feedback, characteristics of effective feedback
10 Effective speaking methods11 Body language
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12 Self knowledge13 Hearing and listening14 Empaty and sympaty15 Review
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 30%
Homeworks Essay/Test 20%
Final Exam Essay/Test 50%
Total 100%
LECTURER Şirin Aydın
REFERENCES− İletişim Sözlüğü (Mutlu, E.)− İletişimin ABC’si (Oskay, Ü.)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 102 Accounting IIDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 78 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES The objective of the course is to furnish the students with the ability to record the financial transactions and do the end of term oprtations.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. Knowing about owner’s and stockholder’s equities2. Preparing income statement3. Calculating Cost of Goods Sold4. Handling inventory methods and other adjustment processes
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Remembering the old learnings 2 Current liabilities3 Current liabilities4 Long-term liabilities5 Owner’s equity6 Revenue and Expense accounts7 Income statement8 Midterm exam9 Cost of Goods Sold
10 Memorandum cccounts11 Adjusting entries and inventory processes12 Adjusting entries and inventory processes13 Secroral application14 Secroral application
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
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COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 40%
Quiz Essay/Test 10%
Final exam Essay/Test 50%
Total 100%
LECTURER Ferhan Aydoğan
REFERENCES
− Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması (Akdoğan, N, Sevilengül, O.)
− Genel Muhasebe (Gören, R.)− Genel Muhasebe (Sevilengül, O.)− Instructors’ notes
COOPERATIVE INSTITUTIONS Accounting firms, public accountants, businesses firms
20
COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 104 Vocational Software Programs I DEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
4 14 × 4 = 56 94 5 × 30 = 150
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 5
OBJECTIVES The aim of the course is to teach the students following the accounting operations by using computerized accounting programs.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
− To be able to understand the logic of computerized accounting program
− To be able to install and uninstall the program on a computer.− To be able to make definitions of a company and a user.− To be able to do Cash operations.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 Course subjects, general information on program, setting up the program
2 System operations, the rules while setting up a company.3 ETASQL.exe, entrance of the user name and password.4 Stock module5 Current module6 Bills module7 Operations on previous and current bills8 Midterm exam9 Integration
10 Dispatch module11 Cash module12 Bank module13 Accounting14 Revision
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceLaboratory Computer, projector
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COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Application 50%
Final exam Application 50%
Total 100%
LECTURER Yılmaz Delil
REFERENCES
− ETA SQL Açık Veritabanı ile Kurumsal Uygulama Programları, Pratik Kullanma Kılavuzu.
− ETA Bilgisayar Programlarıyla Muhasebe Uygulamaları.COOPERATIVE INSTITUTIONS Accounting firms, public accountants, businesses firms, software firms
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COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 106 MacroeconomicsDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 78 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVESThe objective of the course is to teach the students how to analyze the economical problems in micro base and to scope out the macro economical problems concerned with the structure and operations.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
− Making macro economical calculations− Following the money market and monetary policy.− Analyzing the macroeconomical equilibrium.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 İntroduction2 National income3 Basic macroeconomical problems and policy instruments 4 Basic macroeconomical problems and policy instruments 5 Aggregate Demand-Aggregate Supply Model (AD-AS)6 Aggregate Income-Aggregate Expense Model (AI-AE) 7 Public budgeting, money and banking8 Midterm exam9 Monetary theory
10 Monetary policy11 Inflation12 International trade13 International finance14 Economic growth and development
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATION Methods/Description/Suggestions
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LECTURER
Evaluation Method Type Percentage (%)
Midterm exam Essay/Test 35%
Attendance 20%
Final exam Essay/Test 45%
Total 100%
LECTURER Gökhan Bitmiş
REFERENCES − Principles of Economics (Case, K.; Fair, R.; Oster, S.)− Temel Ekonomi (Ertek, T.)
COOPERATIVE INSTITUTIONS Banks, İMKB, SMMMO, Investment firms
24
COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 108 Basic LawDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 14 × 2 = 28 32 2 × 30 = 60
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 4
OBJECTIVES To provide basic legal information about law and to promote Turkish judical system.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
− To understand the basic concpets of law.− To reconcile law enforcements with the current events.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 The rules of social order and definition of law.2 The sources and sections of law.3 Relations of law and rights.4 The winning and losing of rights.5 The protection of rights..
6 Special sections of law and civil law (individual and family law).
7 The general provisions of law.8 Mid-term exam9 Law of obligation
10 The general provisions of commercial law.11 Public law and constitutional law.12 The general concepts of criminal law.13 The general concept of tax law.14 Turkish judicial system.
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
25
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay 50%
Final exam Essay 50%
Total 100%
LECTURER Tanju Uygur
REFERENCES
− Hukukun Temel Kavramları (Halil, C.; Güner, S.)− Hukuk Başlangıcı (Bilge, N.)− Değişen Mevzuat hükümleri (Resmi Gazete)− Instructor’s notes
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
26
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 150 Office Programs IIDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area Elective X
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 78 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES The objective of the course is to teach the students Microsoft Excel and Access Programs.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To be able to make calculations, to create tables and graphics by using Excel program.
2. To be able to prepare databases, querries, forms and reports by using Access program.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods. Registering the Moodle System.
2 Introduction to Excel3 Excel4 Excel5 Excel6 Excel7 Excel8 Midterm exam9 Introduction to Access
10 Access11 Access12 Access13 Access14 Access
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceLaboratory Computer, projector, printer
COURSE EVALUATION Methods/Description/Suggestions
27
LECTURER
Evaluation Method Type Percentage (%)
Midterm exam Application 30%
Homeworks Application 20%
Project Application 20%
Final exam Application 30%
Total 100%
LECTURER Ferhan Aydoğan, Oya Gündüz, Alev SökmenREFERENCES Any Office 2007 course book, software program.COOPERATIVE INSTITUTIONS Software firms.
28
COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 152 Quality Management SystemsDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM II. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 14 × 2 = 28 32 2 × 30 = 60
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 2
OBJECTIVES The objective of the course is to furnish the students with the quality management systems qualifications.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
− To create the basic infrastructure of the quality management system
− To apply quality standards.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Development of Total Quality Management and Pioneers2 Development of Total Quality Management and Pioneers
3 Relationship Between Customer Expectations and Total Quality Management.
4 Relationship Between Customer Expectations and Total Quality Management.
5 Corporate Culture and Quality6 Team Work and Quality7 Importance of Leadership in Total Quality Management8 Midterm9 Strategic Planning
10 Total Quality Management and Cost Relationship11 Total Quality Management and Cost Relationship12 Used Vehicles improving in Quality13 Quality Standards14 Change Management and Quality
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATION Methods/Description/Suggestions
29
LECTURER
Evaluation Method Type Percentage (%)
Quizzes Essay/Test 10%
Midterm exam Essay/Test 20%
Final Exam Essay/Test 40%
Case studies Application 20%
Class discussion Application 10%
Total 100%
LECTURER Dr. Şükran Öktem
REFERENCES− TKY (Şimşek, T.)− Kalite Yönetiminde ISO 9000 Uygulamaları (Peşkircioğlu, N.)− TK (Kavrakoğlu, İ.)
COOPERATIVE INSTITUTIONS Public and private sector organizations, universities, industry chambers.
30
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 201 Vocational Software Programs IIDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
4 15 × 4 = 60 90 5 × 30 = 150
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 5
OBJECTIVES The aim of the course is to teach the students following the accounting operations by using computerized accounting programs.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To be able to make accounting operations by using ETASQL program.
2. To be able to carry out operating ledger transactions.3. To be able to perform personnel related operations.4. To be able to make backup processes.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 Course subjects, general information on program, setting up the program.
2 ETASQL.exe, entrance of the user name and password.3 Accounting operations4 Accounting operations5 Accounting operations6 Accounting operations7 Accounting operations8 Midterm exam9 Ledger module
10 Ledger module11 Ledger module12 Personnel module13 Personnel module14 Personnel module15 Backup processes
31
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceLaboratory Computer, projector, printer
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Application 50%
Final exam Application 50%
Total 100%
LECTURER Yılmaz Delil
REFERENCES
− ETA SQL Açık Veritabanı İle Kurumsal Uygulama Programları, Pratik Kullanma Kılavuzu
− ETA Bilgisayar Programlarıyla Muhasebe Uygulamaları− Software
COOPERATIVE INSTITUTIONS Software firms.
32
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 203 Cost AccountingDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 75 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES The objective is to fulfill the students with the knowledge for analysing and evaluating financial positions of the manufacturing firms.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To evaluate the financial position and financial operations of the firm.
2. To forecast the manufacturing costs accurately.3. To prepare the unit cost and control plans
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Concept of Cost Accounting2 Concepts of cost and expense 3 Concepts of cost and expense 4 Alternative 7/A5 Alternative 7/B6 Direct material and supply expenses7 Labor expenses8 Midterm exam9 Labor expenses
10 General Administrative Expenses11 General Administrative Expenses12 Cost allocation13 Cost allocation14 Formation of cost accounting system15 Review
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATION Methods/Description/Suggestions
33
LECTURER
Evaluation Method Type Percentage (%)
Midterm exam Essay/Test 30%
Quiz and project Essay/Test/Application 20%
Attendance 10%
Final exam Essay/Test 40%
Total 100%
LECTURER Dr. Fikriye Yılmaz
REFERENCES
− Maliyet Muhasebesi Uygulamaları (Akdoğan, N.)− Maliyet ve Yönetim Muhasebesi (Büyükmirza, K.)− Maliyet Muhasebesi (Taş, F.)
COOPERATIVE INSTITUTIONS Manufacturing and accounting firms
34
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 205 Financial Statements and AnalysisDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 75 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVESThe purpose of this course is to provide students the ability of organizing financial statements and analyzing companies’ financial position by using financial reports effectively.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
Students will have necessary knowledge and skills in order to prepare and evaluate organizations’ financial positions and statements.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Framework for Financial Statements 2 Basic Financial Statements -The Balance Sheet3 Basic Financial Statements - The Income Statement
4 Additional Financial Statements – The Cost of Sales Statement, Funds Flow Statement
5 Additional Financial Statements – Cash Flow Statement , Profit Distribution Statement
6Additional Financial Statements – Statement of Changes in Net Working Capital, Statement of Changes in Shareholders' Equity
7 Problem Session8 Midterm exam
9 Financial Analysis Techniques – Comparative Statement Analysis
10 Financial Analysis Techniques – Trends Percentages Analysis
11 Financial Analysis Techniques – Vertical Analysis 12 Financial Analysis Techniques – Ratio Analysis13 Financial Analysis Techniques – Ratio Analysis14 Financial Analysis Techniques – Ratio Analysis
35
15 Problem Session - ConclusionTEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm Exam Essay 35%
Attendance 20%
Final exam Essay 45%
Total 100%
LECTURER Ferhan Aydoğan
REFERENCES
− Mali Tablolar Analizi (Çabuk, A.; Lazol, İ.)− Finansal Tablolar ve Mali Analiz Teknikleri (Akdoğan, N.; Tenker, N.)− Financial Reporting, Financial Statement Analysis and Valuation
(Stickney, P.C.; Brown, P.; Wahlen, J.M.)COOPERATIVE INSTITUTIONS Commercial and accounting firms.
36
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 207 Turkish Taxation SystemDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 45 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 3
OBJECTIVES Teach the basic concepts of taxation law and taxation system in Turkey is to introduce the various tax types.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To be able to prepare tax returns.2. To be able to give solutions for tax disputes.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 The topic of tax law, resources, time and place in terms of taxation implementation
2 The parties to the tax (Tax Administration-payers)3 Events lead to tax, calculation, notification and collection4 Auditing , durations5 Preservation of tax receivables6 Tax disputes and resolution7 Tax offenses and penalties8 Midterm exam9 Turkish taxation system
10 Income tax11 Corporate Tax12 Value added Tax, Special Consumption tax13 Customs tax, stamp tax, Bank procedure tax
14 Wealth through taxes (motor vehicles, real estate, probate and inheritance tax)
15 ReviewTEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
37
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay 50%
Final exam Essay 50%
Total 100%
LECTURER Tanju Uygur
REFERENCES
− Vergi Hukuku (Bilici, N.)− Türk Vergi Sistemi (Anadolu Üniversitesi Yayını)− Vergi Hukuku (Erginay, A.)− Değişen mevzuat hükümleri (Resmi Gazete)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
38
COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 209 Corporate AccountingDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 45 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 3
OBJECTIVESThe purpose is to teach the establisment procedures of a company, capital increase and decrease operations, profit and loss distribution, liquidation and amalgamation processes.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To be able to make establishment process2. To be able to calculate profit and loss distribution amounts.3. To be able to record capital increase and decrease transactions.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Classification of the commercial corporations
2 Comparison of the sole propriatorship and capital stock company
3 Establishment of the open company
4 Capital increase and decrease operations of the open company
5 Distribution of Profit and Loss6 Limited partnership companies7 Joint-stock companies8 Midterm exam9 Capital changes in joint-stock companies
10 Distribution of profit and loss in in joint-stock companies11 Limited liability companies12 Liquidation of companies13 Amalgamation of companies14 Changing the company type15 Review
TEACHING ENVIRONMENT Environment Equipment Workplace
39
AND EQUIPMENT Classroom
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay 40%
Quiz Essay 10%
Final exam Essay 55%
Total 100%
LECTURER Yılmaz Delil
REFERENCES− Şirketler Muhasebesi (Çaldağ, Y.)− Şirketler Muhasebesi (Ildır, A.; Kavak, Ş.)− Şirketler Muhasebesi (Kishalı, Y.)
COOPERATIVE INSTITUTIONS Various types of bussinesses, acconting firms.
40
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 251 Commercial LawDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM III. Semester (Fall)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 15 × 3 = 45 45 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 3
OBJECTIVES To teach the basic concepts of trade law.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1- To be able to explain the concept of commercial law and basic information.
2- To be able to have basic knowledge about business corporations and ordinary partnership.
3- To be able to explain concept of negotiable instruments and components.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 The Concept of Commercial Law
2The Commercial Enterprise, Definition of Commercial Enterprise, Elements of a Commercial Enterprise, Commercial Transactions
3 Merchant, Consequences of Being a Merchant4 Trade Name, Enterprise Name, Trade Mark5 Commerce Registry, Current Accounts6 Commerce Registry, Current Accounts
7 Procurator Negotiorum and Other Commercial Authorization
8 Midterm exam9 Unfair Competition
10 Unfair Competition
11Partnership Concept, Definition and Elements of Partnership, General Partnership: Formation, Operation, Termination
12 Limited Partnership: Formation, Operation, Termination13 Joint Stock Corporations: Formation, Operation,
41
Termination, Limited Liability Company: Formation, Operation, Termination
14 Negotiable Instruments: Definition, Components; Bill of Exchange, Promissory note, Check
15 ReviewTEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay 50%
Final Exam Essay 50%
Total 100%
LECTURER Tanju Uygur
REFERENCES
− Kara Ticaret Hukuku Dersleri (Arslanlı, H.)− Ticaret Hukuku dersleri (Karayalçın, Y.)− Ticaret Hukuku (Kayıhan, Ş.)− Ticaret Hukuku (İmregün, O.)− Türk Ticaret Kanunu (Resmi Gazete)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
42
COURSE INFORMATION FORM
COURSE CODE AND TITLE KMU 202 AuditingDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 78 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES
The purpose of this course is to provide students basic audit concepts such as generally accepted audit standards, audit process, audit evidence, audit planning and analytical procedures, the importance of internal control, fraud auditing by presenting practical knowledge.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
Students will have necessary knowledge and skills in order1. to audit organizations based on predetermined standards, 2. to evaluate organizations’ financials in terms of coherence and
validity, and 3. to write audit reports for related parties both inside and outside of
the organizations.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Introduction to Auditing and The CPA Profession2 Audit Reports3 Professional Ethics and Legal Liability4 Audit Responsibilities and Objectives5 Audit Evidence6 Audit Planning and Analytical Procedures7 Materiality and Risk8 Midterm exam9 Audits of Internal Control and Control Risk
10 Fraud Auditing
11 The Impact of Information Technology on the Audit Process
12 Overall Audit Plan and Audit Program 13 Completing the Audit
43
14 Operational Auditing TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 25%Attendance, participation 10%
Projects Application 25%
Final exam Essay/Test 40%
Total 100%
LECTURER Yılmaz Delil
REFERENCES
− Auditing and Assurance Services (Elder, R.J.; Beasley, M.S.; Arens, A.A.)
− Auditing Cases (Beasley, M.S.; Buckless, F.A. ; Glover, M.S.; Prawitt, F.D.)
− Muhasebe Denetimi ( Selimoğlu, S.K.; Özbirecikli, M., Kurt, G., Uzay, Ş., Alagöz, A., Yanık, S.)
− Muhasebe Denetimi ( Güçlü, F.)COOPERATIVE INSTITUTIONS Commercial and accopnting firms.
44
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 204 Business and Social Security LawDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 48 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 3
OBJECTIVESTo teach the basic concepts, application fields, individual contracts and collective bargaining, the development and application of social security system in Turkey.
KEY LEARNING OUTCOMES AND QUALIFICATIONS To be able to evolve the business and social security-related issues.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 The topic of Business law, birth and development2 The basic principles of business law, resources, concepts3 Description of the Job contract, the legal nature4 Type of job contract, business law, debts of the parties5 Termination of employment contract and the results6 Notice, severance pay and in bad faith
7 Unions (workers, employers and trade unions, public officials)
8 Midterm exam9 Collective bargaining, strikes and lockouts
10 Social security law11 Insurance types12 Unemployment insurance13 Individual pension insurance14 General Health Insurance
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATION Methods/Description/Suggestions
45
LECTURER
Evaluation Method Type Percentage (%)
Midterm exam Essay 50%
Final Exam Essay 50%
Total 100%
LECTURER Tanju Uygur
REFERENCES
− İş Kanunları (Akyürek, E.)− Yeni İş Kanunu− 5502 sayılı Sosyal Güvenlik Kurumu Kanunu− 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu− Değişen mevzuat hükümleri (Resmi Gazete)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
46
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 250 Managerial AccountingDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 42 78 4 × 30 = 120
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 4
OBJECTIVES
1. To determine the cost and performance information necessary for long-term success in various competitive environments.
2. To develop a framework for utilizing information generated by managerial information systems for tactical and strategic decisions.
3. To analyse the current practices in cost management.4. To evaluate the methods for decentralizing and controlling
organizations.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
On successfully completing this course, students will be able to1. understand and critically apply the appropriate techniques to
generate cost information to help management in organizational planning and control.
2. recognize the role of relevant cost information and its contribution to management and organizational performance.
3. evaluate issues from a management accounting perspective and suggest appropriate responses to aid management decision-making processes
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1Major users of accounting information, the need for accounting systems, managerial versus financial accounting
2 Introduction to cost behavior3 Cost volume relationships 4 Cost volume relationships 5 Cost volume profit relationships6 Full costing, variable costing7 Midterm exam8 Relevant information and decision making: production
decisions-1
47
9 Accounting for planning and control: Budgets 10 Accounting for planning and control: Budgets
11 Standard costs and variance analysis, Stock planning and control
12 Standard costs and variance analysis, Stock planning and control
13 Stock planning and control 14 Discussion
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 35%
Quizzes Essay/Test 20%
Final exam Essay/Test 45%
Total 100%
LECTURER Dr. Fikriye Yılmaz
REFERENCES − Maliyet ve Yönetim Muhasebesi (Büyükmirza, K.)− Maliyet Muhasebesi Uygulamaları (Akdoğan, N.)
COOPERATIVE INSTITUTIONS Commercial and accounting firms
48
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 252 Management Information SystemsDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 14 × 2 = 28 62 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 3
OBJECTIVES
Objective of the course is to taught the historical development of the information technologies and the systems; concepts of the data and the information; features of the information; concept of the system and the information system; the importance and the role of the MIS for the organization in general, decision making process and the management functions; benefits and risks of using MIS; concepts of e-business, e-state and virtual organization, etc.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To attain knowledge about information technologies2. To understand the importance of MIS in bussiness management. 3. To know the stages of the MIS development.4. To understand the importance of Information Technology
Department (Computer Center) for the organization.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects
1 General information about the course and the evaluation methods.
2Concept of MIS; historical development of the communities; features of community structure; data and information concepts; features of the information.
3System concept, components of a system, classifications of the systems; MIS and its' elements; contemporary MIS approaches.
4 The role and the importance of MIS for the organization; tasks of the manager and managerial skills.
5 Decision making process, impacts of using MIS to decision making.
6 Management functions, impacts of using MIS to managemenbt functions.
7 Classifications of MIS.8 Midterm exam
49
9 MIS applications; benefits and risks of using MIS
10 Concepts of e-business, e-state and virtual organization, etc.
11 Operations concerned with organization’s MIS.
12 Developing MIS; Information Technology Department (Computer Center) in the organization and its sources.
13 Presentations14 Presentations
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 30%
Quizzes Essay/Test 10%
Presentation Oral 30%
Final exam Essay/Test 30%
Total 100%
LECTURER Ferhan Aydoğan
REFERENCES− Yönetim Bilgi Sistemleri (Gökçen, H.)− Yönetim Bilgi Sistemi (Sayın, E.R; Şen, T.D)− Ders notları
COOPERATIVE INSTITUTIONS Commercial businesses and their Information Technology departments
50
COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 254 E-CommerceDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area Elective
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
3 14 × 3 = 56 34 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 3 3
OBJECTIVES
The main objective of the course is to teach fundamental electronic commerce issues by using internet information systems via real world examples and meet students with emerging new business models and strategies. In this context, electronic business models will be presented with case studies after reviewing the basic internet and e-commerce concepts.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
At the end of the course, the students will have essential skills and knowledge in order to 1. build digital companies 2. develop strategies 3. design new applications such as e-procurement, e-marketing, e-
personnel by re-designing companies’ accounting, marketing, human resource, and other departments with electronic commerce and internet strategies.
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Overview of Electronic Commerce
2 E-Marketplaces: Mechanisms, Tools, and Impacts of E-commerce
3 Retailing in Electronic Commerce: Products and Services4 Consumer Behavior, Internet Marketing, and Advertising5 B2B E-Commerce6 E-Supply Chains, C-commerce, and Corporate Portals
7 Innovative E-Commerce Systems: E-Government, E-Learning, C2C
8 Midterm exam.9 Mobil Commerce and Applications
10 The Web 2.0 and Social Networks
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11 E-Commerce Fraud and Security 12 E-Commerce Payment Systems13 E-Commerce Support Services14 E-Commerce Strategy and Global E-Commerce
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom Computer, projector
COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay/Test 25%Attendance, participation 10%
Project 25%
Final exam Essay/Test 25%
Total 100%
LECTURER Gökhan Bitmiş
REFERENCES
− Electronic Commerce 2010, 6/E (Turban, E.; Lee, K.; King,D.; Liang,T.P.; Turban,D.)
− İnternette Pazarlama (Kırcova, İ.)− http://www.e-ticaret.gov.tr
COOPERATIVE INSTITUTIONS Commercial businesses and acconting firms.
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COURSE INFORMATION FORMCOURSE CODE AND TITLE KMU 256 Research Methods and TechniquesDEPARTMENT Accounting and Taxation PROGRAMME Accounting and Taxation TERM IV. Semester (Spring)LANGUAGE Turkish
CATEGORY Obligatory Area ElectiveX
PREREQUISITIES
LENGTH AND DISTRIBUTION
Weekly Course hours
Length of Training
Individual Learning Time
(Project, homework,
research, workplace
trainig)
Total
2 14 × 2 = 28 62 3 × 30 = 90
CREDIT Course Credit ECTS Credit (1 credit=25-30 hours=1 module) 2 3
OBJECTIVES To fulfill the students with the qualifications of research making.
KEY LEARNING OUTCOMES AND QUALIFICATIONS
1. To make researches2. To prepare the reports 3. To present the reseach
CONTENT AND DISTRIBUTION
Week Modules/Content/Subjects1 Picking the research subjects2 Picking the research subjects3 Literature search4 Literature search5 Research evaluation6 Research evaluation7 Research report preparation8 Research report preparation9 Preparation for presentation
10 Preparation for presentation 11 Presentation12 Presentation13 Presentation14 Presentation
TEACHING ENVIRONMENT AND EQUIPMENT
Environment Equipment WorkplaceClassroom
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COURSE EVALUATIONLECTURER
Methods/Description/SuggestionsEvaluation
Method Type Percentage (%)
Midterm exam Essay 20%
Presentation Oral 60%
Final Exam Essay 20%
Total 100%
LECTURER Assoc.Prof.Nazmiye Erdoğan, Dr.Şükran Öktem, Gökhan Bitmiş
REFERENCES
− Araştırma Yöntemleri Teknikleri ve İletişim (Aziz, A.)− Sosyal Bilimlerde Araştırma, Yöntem, Teknik ve İlkeler (Balcı, A.)− Bilimsel Bir Araştırma Ödevi Nasıl Hazırlanır? (Baş, T.)− Pozitivist Metodoloji, Bilimsel Araştırma Tasarımı, İstatistiksel
Yöntemler, Analiz ve Yorum (Erdoğan, İ.)
COOPERATIVE INSTITUTIONS
Places which the students communicate, make researches, make observations, and make applications about the subject; civil society organizations; private and public sector organizations and other commercial businesses.
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