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Accounting and Tax Applications

Vocational School of Gazanfer Bilge

Short Cycle (Associate's Degree)

General Description

Bölüm/Program Adı Muhasebe ve Vergi Uygulamaları Programı Bölüm/Program Ad
(İngilizce)		 Accounting and Tax Applications
Web Adresi http://gazanferbilge.kocaeli.edu.tr/muhasebevevergi.php E-posta gbmymuhasebe@kocaeli.edu.tr
Telefon 0 262 454 43 50 BelGeç. (Fax) 0 262 454 10 78
Adres Gazanfer Bilge Meslek Yüksekokulu Kavak-Karamürsel/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 Gazanfer Bilge MYO. İktisadi ve İdari Programına Kayıt yaptırmak için Mesleki ve Teknik Ortaöğretim Kurumlarının Lise Bölümünden Mezun olanlar "Muhasebe" 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)		 In order to be admitted to the program, there is no examination requirement for the graduates of Vocational and Technical High Schools of Accountancy. If a quota remains after the placement of such students, graduates of other types of high schools can also be admitted to the program on condition that they get the required score from math reasoning test parts of governmental test held by OSYM (Student Selection and Placement Center). The domestic or international equivalent of a student studying in a program, may apply for transfer if the university provides a quota. Student admission is based on the evaluation of applicant’s academic standing. For more information please see the relevant articles available in ‘Kocaeli University, Education-Teaching and Examination Regulations for Associate and Bachelor’s Degree’. Within the limits specified, the application is approved by the University. Exchange students who prove their Turkish language proficiency can also apply.
Dereceyi Alabilme Koşulları, Kuralları Öğrencinin programdan mezun olabilmesi için; a) Toplam 120 AKTS kredisinin sağlanması b) 30 gün süreli staj yapılması c) Öğrencinin programdaki tüm derslerini başarmış olması d) Genel not ortalamasının 4,00 üzerinden en az 2,00 olması gerekmektedir. Dereceyi Alabilme Koşulları, Kuralları
(İngilizce)		 In order to get an associate’s degree from the program, a student is required to a)be successful in compulsory courses listed in the eight-term schedule together with the selective courses and fulfill 120 ECTS in total, b) successfully complete 30 days of internship c) have a GPA of at least 2.00 out of 4.00
Program Genel Profili Programımız işletmelerde 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 yetiştirmektedir. Bu çerçevede Muhasebe ve Vergi Uygulamaları Programı 2 yıllık bir süreci içermektedir. Süreç boyunca öğrenciler 120 AKTS'lik ders kredilerini tamamlamaktadırlar. Program zorunlu ve seçmeli ders grupları içermektedir. Programda 30 günlük zorunlu staj mevcuttur. Program Genel Profili
(İngilizce)		 The aim the program is to train students who can understand accounting functions in companies, can carry them out properly, who is able to comprehend the requirements of accountancy and tax procedures taking place in business life, who are also entrepreneurs and quipped with analytic thinking skills. In this scope, the program conducts a two-year education plan. Students are expected to complete 120 ECTS credits throughout this education and complete their compulsory internship of 30 days’.
Genel Bilgi Muhasebe ve Vergi Uygulama Programı; muhasebe ve vergi konularında hizmet veren şirketlerin, mali müşavirlik bürolarının, ticari işletmelerin muhasebe bölümleri ile kamu kurum ve kuruluşlarının muhasebe ve finans servisinde sorumluluk üstlenebilecek ve/veya yasal şartları sağladıktan sonra kendi adına işyeri açıp (Serbest Muhasebeci Mali Muşavirlik Bürosu) çalıştırabilecek nitelikli ara insan yetiştirmeyi hedefleyen dört yarıyıllık (2 yıl) bir yükseköğretim programıdır. Genel Bilgi
(İngilizce)		 The aim the program is to train students who can understand accounting functions in companies, can carry them out properly, who is able to comprehend the requirements of accountancy and tax procedures taking place in business life, who are also entrepreneurs and quipped with analytic thinking skills. In this scope, the program conducts a two-year education plan. Students are expected to complete 120 ECTS credits throughout this education and complete their compulsory internship of 30 days’. .
Mezunlar İçin İstihdam Olanakları Mezun öğrenciler, 1. Özel sektör işletmelerinin muhasebe departmanlarında, 2. Kamu sektörü işletmelerinin ve kamu dairelerinin muhasebe departmanlarında, 3. SM, SMMM ve YMM bürolarında, 4. Sigorta şirketleri, inşaat firmaları, bankalar, dış ticaret işletmeleri, konaklama işletmeleri v.b yerlerin muhasebe departmanlarında çalışabilirler. Mezunlar İçin İstihdam Olanakları
(İngilizce)		 Graduate students can be employed in accounting departments of private sector enterprises, public sector accounting departments of businesses and public agencies, CPA offices, insurance companies, construction companies, banks, foreign trade enterprises, the accounting departments of accommodation establishments, etc.
Sonraki Eğitim Olanakları Ön lisans programından mezun öğrenciler uygun olan bölümlere dikey geçiş yapabilir ya da Açıköğretim fakültelerinde lisans tamamlaması yapabilirler. Sonraki Eğitim Olanakları
(İngilizce)		 Upon a successful completion of the associate degree, so as to get a bachelor’s degree, students can apply to related programs on condition that they get the required score from Vertical Transfer Exam conducted by OSYM. (Student Selection and Placement Center). They can also get a degree from Distance Learning Programs.
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 tamamlamalıdır. Mezuniyet Koşulları
(İngilizce)		 For a student in order to get an associate degree s/he must complete 120 ECTS, 30 days of internship, pass all the compulsory and elective courses listed in the program and have minimum 2.00 grade point average out of 4.00.

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 YDB103  English I (DE) Compulsory Course English e_ders 2 0 0 2 2 2
9907003 ENF101  Practices in Basic Information Technologies Compulsory Course Turkish Teorik 2 0 1 3 2 3
9901012 TDB105  Turkish Language I (DE) Compulsory Course Turkish e_ders 2 0 0 2 2 2
9747015 OMP107  General Business Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747016 OMP109  Mathematics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747017 OMP111  Basic Law Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413030 MUP115  General Accounting Compulsory Course Turkish Teorik 2 0 0 2 2 4
9413001 MUP117  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 YDB104  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 TDB106  Turkish Language II (DE) Compulsory Course Turkish e_ders 2 0 0 2 2 2
9747020 OMP110  Behavioral Sciences Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747022 OMP114  Introduction to Economics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747019 OMP108  Trade Law Compulsory Course Turkish Teorik 2 0 0 2 2 3
9747021 OMP112  Business Mathematics Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413037 MUP122  LAW OF OBLIGATIONS Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413029 MUP118  Year-End Accounting Procedures Compulsory Course Turkish Teorik 2 0 0 2 2 5
9413002 MUP120  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
9747080 OMP219  Internship Compulsory Course Turkish Staj 0 0 0 0 0 3
9732044 OMP221  Project I Compulsory Course Turkish Uygulama 0 0 2 2 2 2
9413003 MUP219  COMPUTER ACCOUNTING I Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413006 MUP229  COST ACCOUNTING I Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413005 MUP201  TAX LAW Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 15
9747023 OMP203  Financial Management Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9747024 OMP205  Labour and Social Security Law Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413027 MUP217  BANK ACCOUNTING Elective Course Group I Turkish Teorik 2 0 0 2 2 3
9413007 MUP227  PUBLIC FINANCE Elective Course Group I Turkish Teorik 2 0 0 2 2 3
At least 9 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup I 9
9732006 OMP225  Entrepreneurship Elective Course Group III Turkish Teorik 2 0 0 2 2 3
9732092 OMP227  Etiquette Rules Elective Course Group III Turkish Teorik 2 0 0 2 2 3
9747078 OMP229  Social Responsibility Projects Elective Course Group III Turkish Teorik 2 0 0 2 2 3
At least 6 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup III 6
Total ECTS for 3. Semester 30
4. SEMESTER
Catalog
No		 Course
Code		 Course Name Compulsory/Elective Course Language T L U Course
Hour		 ECTS
9732045 OMP220  Project II Compulsory Course Turkish Uygulama 0 0 2 2 2 2
9413004 MUP218  COMPUTER ACCOUNTING II Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413011 MUP224  COST ACCOUNTING II Compulsory Course Turkish Teorik 2 0 0 2 2 3
9413034 MUP230  TURKISH TAX SYSTEM Compulsory Course Turkish Teorik 2 0 0 2 2 4
Total ECTS credits for Compulsory Course 12
9747026 OMP204  Corporate Accounting Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413008 MUP221  FOREIGN TRADE OPERATIONS AND ACCOUNTING Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413022 MUP220  CONSTRUCTION ACCOUNTING Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413009 MUP222  FINANCIAL STATEMENT ANALYSIS Elective Course Group II Turkish Teorik 2 0 0 2 2 3
9413010 MUP228  Auditing Elective Course Group II Turkish Teorik 2 0 0 2 2 3
At least 9 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup II 9
9732089 OMP222  Reading Workshop Elective Course Group IV Turkish Teorik 2 0 0 2 2 3
9732064 OMP216  Chess Elective Course Group IV Turkish Teorik 2 0 0 2 2 3
9747079 OMP214  Social Responsibility Projects Elective Course Group IV Turkish Teorik 2 0 0 2 2 3
At least 6 ECTS courses will be selected Total ECTS credits for Seçmeli Ders Grup IV 6
Total ECTS for 4. Semester 30
Common 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: Assistant Prof. Dr. Ahmet İÇÖZ | Ahmet İÇÖZ

ECTS Departmental Coordinator: Assistant Prof. Dr. Ali İhsan BAŞOL | Ali İhsan BAŞOL