General Description

Bölüm/Program Adı Muhasebe ve Vergi Uygulamaları Programı Bölüm/Program Ad
(İngilizce)
Accounting and Tax Applications
Web Adresi http://uzunyolmyo.kocaeli.edu.tr/ E-posta
Telefon 02625115675 BelGeç. (Fax) 02625115675
Adres Hereke Ömer İsmet Uzunyol Meslek Yüksekokulu Müdürlüğü Hacı Akif Mah. Vesiağa Cad. Hereke Marshall Kampüsü Hereke Beldesi Körfez/KOCAELİ Öğrenim Şekli Tam Zamanlı
Amaç İşletmelerde muhasebe fonksiyonlarını kavrayıp, muhasebe işlemlerinin sağlıklı ve güvenilir bir şekilde işleyişini sağlamak, iş hayatı içinde yer alan muhasebe ve vergi uygulamalarını, gereksinimlerini ve yeniliklerinin kavrayabilecek, girişimci, analitik düşünme yeteneğine sahip meslek elemanları yetiştirmektir. Amaç
(İngilizce)
Understanding of business accounting functions and accounting operations healthy and functioning in a reliable way to ensure the business life in the accounting and tax practices, understanding of needs and improvements could, entrepreneurs, capable of analytical thinking is to train professional staff.
Misyon Muhasebe ve finans bilgilerini kavramış,finansal tablolarla ilgili tüm işlemleri yapabilen,Türk hukuk sistemine hakim,işletmenin temel kavramlarını,amaçlarını ve çevre ile olan ilişkilerini kavrayabilen,finansal muhasebe ile ilgili tüm işlemleri yapabilen muhasebe elemanları yetiştirmektir. Misyon
(İngilizce)
Accounting and financial information, understand, all transactions related to the financial statements can be made, the Turkish legal system, judges, the basic concepts of business objectives and its relationship with the environment that can understand, all transactions related to financial accounting can be done to train accounting personnel.
Vizyon Muhasebe finansman konusunda bilgi kullanıcılarının ihtiyaç duyduğu yeniliklerin yaratılması ve uygulanması konusunda gerekli ön görülere sahip olan, değişimi yönetme,uygulama,prosedürleri hazırlamada sürekli sorgulayan ve üçüncü şahıslara karşı temsil yetkisine ve etik değerlere sahip en iyi elemanları yetiştirmektir. Vizyon
(İngilizce)
Accounting financing information about users' needs of innovation creation and implementation required in the front have shown that managing change, application, procedures in the preparation of continuous interrogation and against any third party the authority to represent, and ethical values with the best staff to train.
Kabul Koşulları Kocaeli Üniversitesi Hereke Ö.İsmet Uzunyol MYO. İktisadi ve İdari Programına Kayıt yaptırmak için Mesleki ve Teknik Ortaöğretim Kurumlarının Lise Bölümünden Mezun olanlar "Muhasebe ve Vergi Uygulamaları" ön lisans Programına sınavsız olarak girebilirler.Meslek liselerinin sınavsız geçiş için belirlenen bölümleri dışındaki bölümlerden ya da liselerden mezun olanların/olacakların ise ÖSYM Başkanlığınca yapılan Öğrenci Seçme Sınavına (ÖSS) girmeleri yeterlidir.Yerleştirme sonunda kontenjan kalırsa, ek yerleştirme ile açık olan programlara öğrenim hakkı kazanarak, yüksekokulumuz ön lisans programında eğitim-öğretime başlayabileceklerdir. Yurt içi veya dışında eşdeğer bir programda öğrenim gören bir öğrenci , üniversite tarafından kontenjan açıldığı taktirde yatay geçiş için başvuru yapabilir. Öğrenci kabulü, başvuruda bulunan öğrencilerin başarı durumlarının değerlendirilmesi sonucu gerçekleşir. Detaylı bilgi için lütfen Kocaeli Üniversitesi Önlisans ve Lisans Eğitim-öğretim ve sınav Yönetmeliği ilgili maddelerine bakınız.Üniversite tarafından onaylanmış ve bir anlaşma ile sınırları belirlenmiş öğrenci değişim programları kapsamında yurt dışından gelen öğrenciler Türkçe dil bilgisi yeterliğine sahipse Türkçe derslere de kayıt yaptırabilir Kabul Koşulları
(İngilizce)
Student admission to the program is based on the exam scores of a central examination conducted by OSYM (Student Selection and Placement Center) within the framework of the bylaws of Council of Higher Education. After students make their choices of programs, they are placed to the related program according to their exam scores by Student Selection and Placement Center. There is no examination requirement for the graduates of General and Technical Vocational High Schools of relevant field of study. Exchange student admission is also possible via bilateral agreements.
Dereceyi Alabilme Koşulları, Kuralları Mezuniyet koşulları ile aynı Dereceyi Alabilme Koşulları, Kuralları
(İngilizce)
The same as graduation conditions.
Program Genel Profili Muhasebe ve Vergi Uygulama programı iş yaşamı ihtiyaçlarına uygun olarak sektör taraması ve meslek analizi yapılarak hazırlanmıştır.Meslek alanında hızlı değişimlere ayak uydurabilecek elemanlar yetiştirilmesi hedeflenmiştir.Program yaşam boyu öğrenme ilkeleri paralelinde meslek elemanlarına, ulusal ve uluslararası yeterlilikleri kazandırmayı hedefllemektedir. Program Genel Profili
(İngilizce)
Accounting and Tax Practice program is designed in accordance with the needs of working life and vocational sector by analyzing the field of. It is aimed to train nationally and internationally qualified staff who can keep up with rapid changes in line with the principles of lifelong learning.
Genel Bilgi Türkiyede işgücünün niteliğini muhasebe ve vergi uygulamaalanında yükseltmek ekonominin türlü sektörlerinde istihdam imkanlarını arttırabilmek için mesleki eğitim sistemini geliştirmeye çaışmak temel amaçtır Genel Bilgi
(İngilizce)
The main objective of the program is to improve the vocational education system so as to increase the quality of the manpower of Turkey regarding the field of accounting and tax applications, and so as to create employment opportunities in every field of economy.
Mezunlar İçin İstihdam Olanakları Muhasebe ve Vergi Uygulama proramından mezun olan öğrenciler kazandıkları yeterlilikler doğrultusunda; Finans,muhasebe ve dış ticaret gibi ticari faaliyeti olan her kurum ve kuruluşlar, Muhasebe, muhasebe ve mali müşavirlik, yeminli mali müşavirler, Şirket ve işletmelerin muhasebe birimleri vb. yerlerde çalışabilirler. Mezunlar İçin İstihdam Olanakları
(İngilizce)
Depending on the qualifications and skills gained, students who graduate from Accounting & Tax Practice Program; can be employed in Finance, accounting and international trade organizations and institutions, accounting and financial consulting units as certified public accountants. They also have the opportunity to start their own businesses.
Sonraki Eğitim Olanakları Muhasebe ve vergi uygulama programından yönetmelik çerçevesinde yatay ve dikey geçiş yapablirler. Alanına diploma veren prgramlara yatay geçi yapabilir. Diplomasını aldıktan sonra Açık Öğretim Fakültesine sınavsız geçiş yapabilirler. Ayrıca Dİkey geçiş sınav sonuçlarına göre üniversitelerin iktisadi idari bilimler fakültelerini tercih edebilirler. Sonraki Eğitim Olanakları
(İngilizce)
Upon a successful completion of the associate program, so as to get a bachelor’s degree, students can apply to programs of related field(s) on condition that they get the required score from Vertical Transfer Exam conducted by OSYM. (Student Selection and Placement Center). Anadolu University Distance Learning Bachelor’s Degree Programs are also available for our graduates.
Mezuniyet Koşulları Ön Lisans derecesi alabilmek için danışmanın yönlendirmesinde dört yarı yıllık ders planında yer alan tüm derslere kayıt yaptırarak devam almak, başarılı olmak ve 30 günlük zorunlu mesleki stajını yaparak tamamlamalıdır. Mezuniyet Koşulları
(İngilizce)
So as to get a degree, students have to fulfill minimum 120 ECTS requirement, their internship period of 30 days, have minimum cumulative GPA of 2.00 out of 4.00 and pass all the courses listed in the program.

Qualification Awarded

Associate degree in Accounting and Tax Applications

Level of Qualification

Short Cycle (Associate's Degree)

Recognition of Prior Learning

Lateral or vertical transfer student admission is carried out basing on the "The Transfer Regulations for Associate and Undergraduate Degrees, Double Majors, Sub-specialties and Credit Transfer Regulations among Institutions". The prior learning of transfer students is recognized as per the relevant regulations of Council of Higher Education and under the coordination of the Adaptation Committee.

Kocaeli University guarantees in advance that all credits gained and courses received by an Erasmus student after the mobility abroad will be fully recognized and transferred into Kocaeli University system and upon arrival with the approval of the authorities and the student. While preparing the" Erasmus Credit Transfer and Grade Equivalency Table" the ECTS grades are transmitted to Kocaeli University grading system.

Turkish higher education institutions are in the start-up phase about the recognition of non-formal and informal education. However; computer and foreign language skills that students improve on their own, are evaluated through exemption examinations by the university. Students who prove to be proficient in such exams are exempted from related course(s).

Program Competencies

  • Carries out basic accounting transactions  
  • Manages financial management operations  
  • Carries out legal responsibilities  
  • Conducts business operations
  • Analyzes economic operations
  • Calculates business costs    
  • Carries out sectoral accounting transactions
  • Carries out corporate accounting transactions    
  • Conducts foreign trade operations and accounting transactions
  • Conducts numerical procedures    

Key Competencies

  • The ability to transmit knowledge and opinions verbally and in the written form
  • The ability to evaluate knowledge and skills critically
  • The ability to work independently and to take responsibilities
  • Being inclined to work collaboratively
  • The ability to learn and manage to learn
  • The ability to use digital literacy skills
  • The ability to use a foreign language at the level of professional communication
  • The ability to adopt and obey the rules of scientific etiquette
  • The ability to take initiative and make attempts in order to turn thoughts into action
  • The ability to use the knowledge and skill of scientific research
  • The ability to manage and direct work
  • The ability to care for social and cultural values
  • The ability to use multiple perspectives on different topics
  • Mathemetical ability and the ability to use science and technology
  • The ability to self-express in the fields that could contribute to personal development (i.e. art, sports, etc.)

EQF/NQF-HETR Relation

Temel Alan Program Yeterlilikleri Ulusal Yeterlilik Çerçevesi
1 2 3 4 5 6 7 8 9 10
BİLGİ
Kuramsal, Olgusal
1                                         1 BİLGİ
Kuramsal, Olgusal
 
BECERİLER
Bilişsel, Uygulamalı
1                                         1 BECERİLER
Bilişsel, Uygulamalı
2                                         2
 
YETKİNLİKLER
Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği
1                                         1 YETKİNLİKLER
Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği
2                                         2
                                          3
YETKİNLİKLER
Öğrenme Yetkinliği
1                                         1 YETKİNLİKLER
Öğrenme Yetkinliği
2                                         2
3                                         3
YETKİNLİKLER
İletişim ve Sosyal Yetkinlik
1                                         1 YETKİNLİKLER
İletişim ve Sosyal Yetkinlik
2                                         2
3                                         3
4                                         4
YETKİNLİKLER
Alana Özgü Yetkinlik
1                                         1 YETKİNLİKLER
Alana Özgü Yetkinlik
2                                         2
3                                          

Course Structure Diagram with Credits

2023/2024 Course List
1. SEMESTER
Catalog
No
Course
Code
Course Name Compulsory/Elective Course Language T L U Course
Hour
ECTS
9905013 AIT101  Atatürk's Principles and History of Turkish Revolution I (DE) Compulsory Course Turkish e_ders 2 0 0 2 2 2
9903363 YDB101  English I (DE) Compulsory Course English e_ders 2 0 0 2 2 2
9907106 ENF101  Practices In Basic Information Technologies (DE) Compulsory Course Turkish e_ders 3 0 0 3 3 3
9901012 TDB101  Turkish Language I (DE) Compulsory Course Turkish e_ders 2 0 0 2 2 2
9747015 OMP103  General Business Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747017 OMP105  Basic Law Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413030 MUP107  General Accounting Compulsory Course Turkish Teorik 2 0 0 2 2 4
9413078 MUP109  Mathematics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413001 MUP111  Accounting Applications I Compulsory Course Turkish Teorik 2 0 0 2 2 4
9413018 MUP113  COMMERCIAL DOCUMENTS Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 30
Total ECTS for 1. Semester 30
2. SEMESTER
Catalog
No
Course
Code
Course Name Compulsory/Elective Course Language T L U Course
Hour
ECTS
9905014 AIT102  Atatürk's Principles and History of Turkish Revolutions II Compulsory Course Turkish e_ders 2 0 0 2 2 2
9903366 YDB102  English II (DE) Compulsory Course English e_ders 2 0 0 2 2 2
9912002 KYP102  Career Planning Compulsory Course Turkish Kariyer Planlama 2 0 0 2 2 0
9901013 TDB102  Turkish Language II (DE) Compulsory Course Turkish e_ders 2 0 0 2 2 2
9732009 OMP104  Behavioral Sciences Compulsory Course Turkish Teorik 2 0 0 2 2 3
9732016 OMP106  Introduction to Economics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9732001 OMP108  Commercial Law Compulsory Course Turkish Teorik 2 0 0 2 2 3
9732010 OMP110  Business Mathematics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413029 MUP114  Year-End Accounting Procedures Compulsory Course Turkish Teorik 2 0 0 2 2 5
9413013 MUP112  ADVANCED COMPUTER TECHNIQUES Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413002 MUP116  ACCOUNTING APPLICATIONS II Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 30
Total ECTS for 2. Semester 30
3. SEMESTER
Catalog
No
Course
Code
Course Name Compulsory/Elective Course Language T L U Course
Hour
ECTS
9732134 OMP241  Internship Compulsory Course Turkish Staj 0 0 0 0 0 3
9413003 MUP253  COMPUTER ACCOUNTING I Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413006 MUP255  COST ACCOUNTING I Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413005 MUP231  TAX LAW Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 13
9732004 OMP229  Financial Management Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9732006 OMP231  Entrepreneurship Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9732012 OMP205  Statistics Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9732019 OMP258  Labor and Social Security Law Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9732044 OMP229  Project I Elective Course Group I Turkish Uygulama 0 0 2 2 2 2
9413027 MUP233  BANK ACCOUNTING Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413021 MUP219  INFLATION ACCOUNTING Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413081 MUP291  On-the-Job Training (OJT) I Elective Course Group I Turkish İşletmede Mesleki Eğitim 0 0 24 24 12 15
9413007 MUP235  PUBLIC FINANCE Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413031 MUP251  MACRO ECONOMIC INSTRUMENTS Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413023 MUP221  BUSINESS APPLICATIONS Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413072 MUP255  Accounting Legislation and Ethics Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413026 MUP227  CAPITAL MARKETS Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413012 MUP257  TOTAL QUALITY MANAGEMENT Elective Course Group I Turkish Teorik 2 0 0 2 2 3
At least 15 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup I 15
 
4
Total ECTS for 3. Semester 32
4. SEMESTER
Catalog
No
Course
Code
Course Name Compulsory/Elective Course Language T L U Course
Hour
ECTS
9732045 OMP228  Project II Compulsory Course Turkish Uygulama 0 0 2 2 2 2
9413034 MUP232  TURKISH TAX SYSTEM Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 6
9732013 OMP215  Corporate Accounting Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413004 MUP234  COMPUTER ACCOUNTING II Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413037 MUP244  LAW OF OBLIGATIONS Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413008 MUP238  FOREIGN TRADE OPERATIONS AND ACCOUNTING Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413071 MUP246  E Accounting Applications Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413070 MUP246  Human Resources and Payroll Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413082 MUP292  On-the-Job Training (OJT) II Elective Course Group II Turkish İşletmede Mesleki Eğitim 0 0 24 24 12 15
9413009 MUP240  FINANCIAL STATEMENT ANALYSIS Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413011 MUP222  COST ACCOUNTING II Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413015 MUP224  PROFESSIONAL FOREIGN LANGUAGE Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413010 MUP222  Auditing Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413016 MUP230  Case Analysis Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413020 MUP242  TOURISM AND ACCOMMODATION ACCOUNTING Elective Course Group II Turkish Teorik 2 0 0 2 2 3
At least 15 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup II 15
 
4
Total ECTS for 4. Semester 28
Common Course of University
Elective Course of University
Common Course of Faculty
Course of Program

Examination Regulations, Assessment and Grading

Examination, assessment and grading procedure is mainly based on Kocaeli University Education and Training Regulations for Associate and Undergraduate Degrees Depending on the nature of the course various instruments such as midterms, final exams, short exams, presentations, assignments, projects, portfolios and applications may be involved in the assessment process of a semester on condition that students are informed about their weights upon registry. Contribution of these activities to final grading range between 30% -70% and So as to be eligible to take the final exam, a student has to fulfill the attendance requirement of 70% for theoretical and 80 % for practical courses. Once this requirement is fulfilled, attendance is not required again in case of a failure and retaking that course. Final grading of a course is determined on the basis of semester studies and final exam. Those with certified and officially approved excuses are also given a makeup exam. Please see the course structure page and click on the courses for more info on each course.

The equivalences and coefficients of letter grades out of 100 points is as follows.

Score Letter Grade Coefficient Definition
90-100 AA 4 Excellent
85-89 BA 3.5 Very Good
80-84 BB 3 Good
75-79 CB 2.5 Satisfactory
65-74 CC 2 Pass
58-64 DC 1.5 Conditional
50-57 DD 1 Conditional
40-49 FD 0.5 Fail
<= 39 FF 0 Fail
  D 0 Not Fulfill the Required Attendance
  E 0 Incomplete
  N 0 NonAttendee ( Exams And Other Evaluations )
  G 0 Pass
  K 0 Fail
  S 0 Ongoing Study

Programme Director or Equivalent

Head of Department: Associate Prof. Dr. Gönül KONAKAY | Gönül KONAKAY

ECTS Departmental Coordinator: Lecturer Dr. Nurcan GÜNCE | Nurcan GÜNCE