ASSOCIATE DEGREE COURSE DEFINITION FORM
Code : BMV1106
Course Name: GENERAL ACCOUNTING
Application
Theory
56
-
Education and Teaching Methods
Assign
Laboratory
Project/
Field Study men
90
Semester
Course
Objects
Learning
Outputs and
Efficiencies
Field
Course
Others
64
Total
210
4
Credits
ECTS
Credit
7
Turkish
Social
Technical
Elective
X
Credit
Language
(*)FALL / SPRING
Basic Field
Course
Course Type
Program Name : Accounting and Tax
Practices
Elective
Analyzing the accounting practices in compliance with uniformity account plan and discussing basic
concepts of accounting are aimed. The course will be enriched with examples and practices.
Understanding of accounting system, teaching of book keeping methods, introduction to account,
understanding of general accepted principles of accounting, book keeping items and accounting
reports, Skill of practice accounting and bookkeeping
1.Feyiz,A.M., ‘Dönem Sonu Muhasebe İşlemleri’, ISBN: 975-8779-03-6, Dilara Yayınevi, 2003,
Rize, Turkey
2.Bektöre,S., Sözbilir,H. and Banar, K., ‘Muhasebe İlkeleri ve Uygulaması’, Birlik Ofset Yayıncılık,
1993, Eskişehir, Turkey
3. Prof.Dr. Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, Ankara,2008
4.Ataman, Ü., ‘Genel Muhasebe Muhasebe Dönem İçi İşlemleri’, Türkmen Kitabevi, 1995, İstanbul,
Turkey
Textbooks
and/or Other
Referances
ASSESSMENT CRITERIA
Theoretical courses
Midterm exam
Project Course and Term Paper
Tick ( X )
please
percent (%)
X
30
Quiz
-
Homework
presentation
Semester Homework
(project, raport, ect.)
Midterm exam
Controls in
semester
Delivery at
midterm
X
5
X
5
Oral Exam
-
Final Exam
Laboratory
Final exam
Tick ( X )
please
X
Others
60
Others
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Course Lecturer
e-mail
Web Address
Subjects
Basic Concepts and Accounting System
Balance Sheet Accounts as a briefly
Current Assets
Fixed Assets
Current Liabilities
Long Term Liabilities
Equity
Monograph Practice Appropriate with Uniform Accounting System
Midterm Exam
Income Statement Accounts
Income Statement and Cost Accounts
Income Statement and Balance Sheet Accounts
Profit/Loss Calculations from Gross Profit
Monograph Practice
Öğr. Gör. Ferhat Şirin SÖKMEN
percent (%)
SHORT CYCLE COURSE DETAILS
Course Title: Generel Business
Lecture
Application
56
24
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
30
Semester
Course Type
X
Other
Total
36
150
Credits
Credit
ECTS
T+A+L=Credit
4+0+0=4
5
Language
1
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
Vocational School: Şırnak MYO
Programme: ACCOUNTANCY
Code : ISL1107
Scientific
English
Technical
Elective
Social
Elective
Basic concepts,new techniques that the students can use in their Works and studies.
Give the basic knowledge abaout business science.
1-Zeyyat Sabuncuoğlu, T. Tokol ve G. Onal; “İşletme Bilimine Giriş”, Uludağ
Üniversitesi, Bursa, 1985.
2-Kemal Tosun; “İşletme Yönetimi
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
If any,
mark as (X)
Midterm Exams
Project Course and Graduation Study
Percent
(%)
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Historical development of business science,basic concepts
Business relationships with other diciplines of science
Business objectives
Various aspects of business
Business envirobment
Business environment
Social responsibility
Classification of enterprises
Phases of the business organization
Feasibility study
Functions of management
Functions of management
Functions of business
Functions of business
Öğr. Gör. Ferhat Şirin SÖKMEN
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: FUNDAMENTALS OF LAW
Lecture
Application
28
-
Code : BMV1117
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
28
Semester
Vocational School: ŞIRNAK MYO
Programme: ACCOUNTANCY
Other
Total
34
90
Credits
Credit
ECTS
T+A+L=Credit
2+0+0=2
3
Language
1
Turkish
Course Type
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
The aim of the course is to enable students to develop an understanding of general
concept of law, the sources of law, legal rights, legal actions and operations.
Scientific
Technical
Elective
Social
Elective
Idea to conduct, behavior development, solution to produce
Hukuka Giriş ve Hukukun Temel Kavramları, Doç. Dr. Ömer ANAYURT
Hukukun Temel Kavramları Yrd. Doç. Dr. Yahya DERYAL
Hukuka Giriş, Anadolu Üniv. Yayınları
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Social Rules and Law
The Concept of Law and Legal Sanctions
The Turkish Law System,
The Branches of Law: Private Law
Public Law
The Sources of Law, Relations of Law
The concept of right , Rights types, Private Rights, Public Rights
Personality Concept, Classification of Persons: real and Legal Persons
Legal Actions and Operations
Acquisition of Rights and Goodwill Rules
Protection of Rihts,
Responsibility
Concept of Obligation, Sources of Obligations
The Turkish Judicial System
Öğr Gör. Yunus AÇCI
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: Basics of Economics
Lecture
Application
42
0
Vocational School: Şırnak
Programme: Accounting
Code BMV1115
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
Semester
Other
Credits
Credit
ECTS
T+A+L=Credit
3+0+0=3
4
Language
1
Turkish
Course Type
Basic
Scientific
Course
Objectives
Economics at the basic level to address the issues
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Total
Scientific
X
Technical
Elective
Social
Elective
Basic level of economics can be detected
Genel Ekonomi Tevfik PEKİN Zeus Kitabevi, 2009, İzmir.
Genel Ekonomi Tümay ERTEK Beta Yayınları, 2005, İstanbul.
İktisada Giriş Ersan BOCUTOĞLU, Derya Kitabevi, 2005, Trabzon.
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
An introduction to economic theory, basic concepts
Each economy's basic problems and solution options
Economic analysis methods and flow of economic activity
Markets, demand, supply and price formation
Demand and supply elasticities
Consumer and producer equilibrium analysis
Costs, and market analysis
National income analysis
Main concepts of national income
National income calculation methods
Employment, unemployment and inflation
Monetary theory, balance of payments and international economics
Foreign trade theory
Economic growth, development and globalization
Öğr. Gör. Yunus AÇCI
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: COMPUTER ACCOUNTING-I
Lecture
Application
28
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
30
Semester
Course Type
Code : BMV2246
Other
Total
36
150
Credits
Credit
ECTS
T+A+L=Credit
2+1+0=2,5
5
Language
3
Basic
Scientific
Vocational School: Şırnak VS
Programme: ACCOUNTIG
Scientific
X
Turkish
Technical
Elective
Social
Elective
The aim of this course is to prepare the students to the business life by giving information about
accounting information systems, to prepare financial statement with computermed records and by
teaching package programs have to run.
Course
Objectives
Learning
Outcomes
and
Competencies
To be knowledge commercial accounting programs and to gain running skills to the programs.
Öğr. Gör. Alim Karataş, Logo Go Eğitim ve Uygulama Kitabı, ISBN: 978-9944-0812-3-8,2007,
İstanbul
Logo Muhasebe Programı El Kitabı
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
Subjects
Accounting Information System
Accounting Package Programs
LOGO GO Accounting Package Program
Company Description
Inventory Module
Inventory Module
Billing Module
Billing Module
Cash, Banks module
Cheque / Shares Module
Accounting Modules
Accounting Modules
Accounting Integration
Preparation of Financial Statements
Öğr. Gör. Erhan POLAT
e-mail
Website
SHORT CYCLE COURSE DETAILS
Percent
(%)
Vocational School: ŞIRNAK
Code :
BMV2104
Course Title:
TAX LAW
Lecture
Application
42
-
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
20
Semester
Course Type
Programme: ACCOUNTING AND TAX LAW
Total
88
150
Credits
Credit
ECTS
T+A+L=Credit
3+0+0 = 3
5
Language
3
Basic
Scientific
Other
Scientific
Turkish
Technical
Elective
Social
Elective
Tax and law related to the basic concepts of learning, the tax law legal system in place able to
comprehend, taxation process, the tax debt to create and eliminate causes can explain the balance
sheet items valuation and balance sheet contained in depreciation is needed economic value of
their depreciation can calculate the tax-related crimes and penalties and their relationship obtain
information about the trial process
Course
Objectives
Faced as a result of this program students learn to solve tax problems are in a particular discipline.
Lifelong learning skills wins. National and international opinion about the tax problem will get the
ability to specify. Becomes how to communicate enough.
Learning
Outcomes
and
Competencies
All the tax law - Tax Law (Perspectives Press, Ankara, October 2006, Prof.. Dr. Şükrü KIZILOT) Tax Law of the Turkish tax system (Details Yayıncılık, Ankara 2009, Asst. Assoc. Dr. Hilmi Ünsal) Tax Procedure Act Application ( Finance and Law Publications, Ankara in March 2007, Gurol ÜREL) Communication and Circular of the Ministry of Finance - Constitution - Laws Reasons
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Percent
(%)
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
Subjects
The concept of tax and tax law, tax law, the legal system in place
The sources of tax law
Tax laws place, time and meaning in terms of implementation, taxation auythority
Basic concepts of taxation
Tax License, Representation, Private Contracts and Prohibited Activities, Taxation Procedures
Why the End of Tax Debt, Tax Law Periods
assignments of the person who paid the tax
Valuation – Depreciation
Organization Structure of Tax Administration, Tax Audit Institutions, Knowledge Acquisition
Tax Crimes and Punishments
Major Tax Crimes and Punishments
Termination of the Criminal, Criminal and Reducing Causes
Administrative Dispute Resolution of Tax Roads
Through Judicial Resolution of Tax Disputes
Öğr. Gör. Burak KAYA
e-mail
Website
ASSOCİATE DEGREE COURSE DEFINITION FORM
Course title :
Cost Accountıng
Code :BMV 2106
Education and Teaching Methods
Program name : Şırnak
Accounting and Tax practices
Credits
Theory
Application
42
14
Laboratory
-
Assignment
Project/
Field
Study
-
Semester
75
Course type
Basic field
Course
Course content
Cost items,cost calculation methods,cost clasification
Course
object
Learning
outputs and
Total
49
180
Credit
3,5
Language
3
Field
Coursei
Others
x
ECTS
Credit
6
Turkish
social
Technical
elective
elective
To recognise and to hawe knowladge about cost accounting
To ensure cost accounting pratics for students
Efficiencies
Course Book
and/or other
Sources
Maliyet Muhasebesine Giriş – Mustafa Savcı
EVALUATION CRITERION
Theoretical courses
Midterm exam
Project Course and Senior Thesis
Tick ( X )
please
percent (%)
X
30
Quiz
Tick ( X )
please
Midterm exam
Controls in semester
Homework
presentation
x
10
Semester Homework
(project, raport, ect.)
-
-
viva voce
Laboratory
-
-
Final exam
Final exam
X
60
Delivery at midterm
Others
Others
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
Subjects
Basic terms on cost accounting
Cost items
Cost calculation methods
Cost clasification
Calculation of cost items
Cost distribution
Cost calculation based on production
Standart cost methods
14
Sorumlu Öğretim
Elemanları
Elektronik Posta
Öğr. Gör. Mithat KASAP
percent (%)
SHORT CYCLE COURSE DETAILS
Course Title:
Companies accounting
Lecture
Application
28
0
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
0
12
14
Semester
Course Type
Vocational School: ŞIRNAK
Programme: Accounting and tax practice
Code :
BMV 2107
Total
36
90
Credits
Credit
ECTS
T+A+L=Credit
2+0+0=2
3
Language
3
Basic
Scientific
Other
Scientific
Turkish
Technical
Elective
Social
Elective
By learning the types of companies, organizations and activities of companies in the period of profit
and loss distributions of capital changes, mergers and be able to apply accounting procedures in the
process of disintegration.
The types of companies, persons and capital companies can make their separation. Persons and the
establishment of capital transactions of capital changes in company taxation of profits, profit and loss
distribution, the dispersion (advice) of the accounting processto be able to make records. Capital of
the company general assembly, management, audit functions and powers of the organs responsible
agency explains. Holding, multinational companies explain subject
Prof. Dr. Yurdakul ÇALDAĞ;Şirketler Muhasebesi,Yenilenmiş 3. Baskı,Gazi Kitabevi,Ankara,2003.
Prof.Dr.Şeref KKAVAK;Şirketler Muhasebesi,Nobel Yayın Dağıtım,Ankara,2006.
Yrd.Doç. Dr. Faruk GÜÇLÜ, Şirketler Muhasebesi,Detay Yayıncılık,Ankara,2008.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
Midterm Exams
X
40
Quizzes
-
-
Midterm Controls
Homework
-
-
Term Paper
Term Paper, Project
Reports, etc.
-
-
Oral Examination
Laboratory Work
-
-
Final Exam
Final Exam
X
60
Other
-
-
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
If any,
mark as (X)
Percent
(%)
Midterm Exams
Other
Subjects
In general, the concept of corporate and business types
Individual differences between companies and capital companies
Companies in a variety of organs, functions and responsibilities
Individual company operations and capital changes and the establishment of accounting
procedures
Profit and loss distribution and accounting of individual company operations
Individual taxation and accounting operations of the company's profits
Merger and accounting operations of individual company
Transactions and accounting records of individual company advice
Transactions and accounting records of individual company advice
Capital companies, and the importance of cooperatives in our country
Company operations and the establishment of capital changes and capital accounting processes
Profit and loss distribution of capital and profits of corporate taxation and accounting operations
Changes in the type of capital company mergers, liquidation procedures and accounting records
Cooperatives accounting procedures, and multi-national holding companies
Öğr Gör. Burak KAYA
e-mail
Website
SHORT CYCLE COURSE DETAILS
Course Title: DİRECTED STUDY-1
Lecture
Application
28
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
72
Semester
Course Type
Code : BMV2106
Other
Total
36
150
Credits
Credit
ECTS
T+A+L=Credit
2+1+0=2,5
5
Language
3
Basic
Scientific
Vocational School: Şırnak VS
Programme: ACCOUNTING
Scientific
X
Turkish
Technical
Elective
Social
Elective
Directed study of a student who had come to the graduation stage with their own areas are concerned, to give
the consultants will prepare a thesis about the qualifications are in the works. Directed study, project work, one
of the following targets, or collectively to provide a few that are designed to be performed easily.
A course of various components, or a program that covered several lessons arising from learning integration;
school-defendant and industry-based learning as a whole to bring the individual understanding of the limits of
industrial application environment by extending the directly from the program due to learn, to enrich basic
research skills and methods development individual or a team taking responsibility in case of project work
carried out.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Halil Seyidoğlu,” Bilimsel Araştırma ve Yazma”, ISBN:975-7516-04-X 1992, İstanbul
ASSESSMENT CRITERIA
Theoretical Courses
If any,
mark as (X)
Project Course and Graduation Study
Percent
(%)
If any,
mark as (X)
Percent
(%)
Midterm Exams
Midterm Exams
X
20
Quizzes
Midterm Controls
X
20
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
X
60
Final Exam
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Information Concept
Research and Report Preparation
Report writing
Report Writing stages
Analyzing data
Report control sections of the report and presenting the report.
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly.
Öğr. Gör. Ferhat Şirin SÖKMEN
ASSOCİATE DEGREE COURSE DEFINITION FORM
Course title :
Accounting control
Application
Theory
42
-
Program name:
Accointing and tax practices
Code
BMV 2119
Education and Teaching Methods
Assignment
Project/
Field
Study
45
Laboratory
Semester
33
Total
120
Credit
4
Turkish
social
Course type
Basic field
Course
Course content
Control methods,control standart,objective control
Course
object
To reconise and to have knowladge about accounting control
Learning
outputs and
x
Credits
ECTS
Credit
3
Language
3
Field
Coursei
Others
Technical
elective
elective
To train students about accounting control process
Efficiencies
Course Book
and/or other
Sources
Muhasebe Denetimi - Ümit Gücenme
EVALUATION CRITERION
Theoretical courses
Midterm exam
Project Course and Senior Thesis
Tick ( X )
please
percent (%)
X
30
Tick ( X )
please
Midterm exam
Controls in
semester
Quiz
Homework
presentation
x
10
Semester Homework
(project, raport, ect.)
-
-
viva voce
Laboratory
-
-
Final exam
Final exam
X
60
Others
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Subjects
Control term
Control methods
Controller types
Control standarts
Objective control
Control process
Control of financial tables
Performance control
Delivery at midterm
Others
percent (%)
SHORT CYCLE COURSE DETAILS
Course Title: LABOUR AND SOCIAL
SECURITY LAW
Lecture
Application
28
-
Code :BMV2120
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
14
Semester
Vocational School: Şırnak MYO
Programme: ACCOUNTANCY
Other
Total
18
60
Credits
Credit
ECTS
T+A+L=Credit
2+0+0=2
2
Language
3
Turkish
Course Type
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
The aim of the course is to prepare students to working life, informed about employee
and employer relationships
Scientific
Technical
Elective
Social
Elective
Business relationships can be established in the legal framework and conduct
Fundamentals of Business Law- K.TUNÇOMAĞ-T.CENTEL , International Business Law
Resources, Business Law Courses -N.ÇELİK, Business Law -Ercan AKYİĞİT, Business
Law -Sarper SÜZEK, Business Legislation -Ali GÜZEL, Business Law Practice - M.ŞAKAR,
Social Insurance and Labor Law Practice -M.ÇOLAK M. Kemal OKTAR
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Historical, Development and Fundemantal Principles of Labor Law
Basic concepts: Employee, Employer, Work Place, office plugin…
Service contract, Varieties,
Termination of Employment,
Result of Employment Termination, Severance Pay
Workers Health and Safety in employment
Compulsory overtime, Night Work, annual paid leave
Collective Aggrement
Social Security Concepts,
Turkish Social Security System
Sontent, Premiums, Collection of Premiums
Short-term insurance branches
Long-term insurance branches
Unemployment Insurance
Öğr. Gör. Ferhat Şirin SÖKMEN
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: COMPUTER ACCOUNTING-II
Lecture
Application
28
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
30
Semester
Course Type
Code : BMV2239
Other
Total
36
150
Credits
Credit
ECTS
T+A+L=Credit
2+1+0=2,5
5
Language
4
Basic
Scientific
Vocational School: Şırnak VS
Programme: ACCOUNTING
Scientific
X
Turkish
Technical
Elective
Social
Elective
The aim of this course is to prepare the students to the business life by giving information about
accounting information systems, to prepare financial statement with computermed records and by
teaching package programs have to run.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
To be knowledge commercial accounting programs and to gain running skills to the programs.
ETA: Entegre V-7 Entegre Ticari Program Modülleri Kullanım Kitabı, ETA Bilgisayar Yayınları,
Yayın No:12, 2005, İstanbul
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
Subjects
Accounting Information System
Accounting Package Programs
ETA SQL Accounting Package Program V.7 veETA
Company Description
Plan account and accounts
Plan account and accounts
Accounting chips
Accounting chips
Practice and Trial Balance for
Application and Notebooks
Application and Balance Sheet and Income Statement
File maintenance
Application
Application
Öğr. Gör. Erhan POLAT
e-mail
Website
SHORT CYCLE COURSE DETAILS
Percent
(%)
Course Title: Turkish Tax System
Lecture
Application
3
1
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
Semester
Course Type
Other
Total
Credits
Credit
ECTS
T+A+L=Credit
3.5
5
Language
4
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Vocational School: ŞIRNAK MYO
Programme: Accounting
Code: BMV2246
Scientific
X
Turkish
Technical
Elective
Social
Elective
Turkish Tax System in The Taxes
Turkish Tax System in the need for major tax legislation both in terms of being understandable in
terms of meaning.
Prof.Dr. Osman PEHLİVAN Vergi Hukuku, Derya Kitabevi, 2008,Trabzon.
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Income Tax
Detection of the Income Tax Matrah
Detection of Earnings Earnings vre Agricultural Trade
Other Types of Earnings Analysis
Collection of Income Tax and bed
Corporate Tax
Liquidation in institutions, Mergers and taxation
Property Tax
Inheritance Tax
Value Added Tax
Value Added Tax
Motor Vehicles Tax
Special Consumption Tax
Other Tax Types
Öğr. Gör. Burak KAYA
Percent
(%)
ASSOCİATE DEGREE COURSE DEFINITION FORM
Course title :
External trade ıssues
Application
Theory
28
-
Program name: Şırnak
Accounting and tax practices
Code : BMV2206
Education and Teaching Methods
Assignment
Project/
Field
Study
9
Laboratory
Semester
23
Total
Credit
60
Credits
ECTS
Credit
2
Language
4
2
Turkish
social
Course type
Basic field
Course
Course content
Delivery methods an external trade,paying methods on external
trade,economic fusion
Course
object
To teach importance of external trade students
Learning
outputs and
Field
Coursei
Others
x
Technical
elective
elective
To train students about globalization and external trade
Efficiencies
Course Book
and/or other
Sources
Dış Ticaret İşlemleri – Sadettin Gültekin
EVALUATION CRITERION
Theoretical courses
Midterm exam
Project Course and Senior Thesis
Tick ( X )
please
percent (%)
X
30
Quiz
Tick ( X )
please
Midterm exam
Controls in semester
Homework
presentation
x
10
Semester Homework
(project, raport, ect.)
-
-
viva voce
Laboratory
-
-
Final exam
Final exam
X
60
Delivery at midterm
Others
Others
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Sorumlu öğretim
elemanları
Elektronik Posta
Subjects
Term of external trade
Delivery methods on external trade
Paying methods on external trade
Documents using in external trade
Economic fusion
European union
Free trade regions
Öğr. Gör. Yunus AÇCI
percent (%)
ASSOCİATE DEGREE COURSE DEFINITION FORM
Course title :
Financial table analyze
Application
Theory
42
14
Program name:Şırnak
Accounting and tax practices
Code
BMV 2245
Education and Teaching Methods
Assignment
Project/
Field Study
33
Laboratory
31
120
Credits
ECTS
Credit
3,5
4
Credit
Turkish
social
Course type
Basic field
Course
Course content
Financial tables,financial table analyze techniques,financial planning
Course
object
To learn importance of financial table analyses
Learning
outputs and
Field
Coursei
Total
Language
4
Semester
Others
x
Technical
elective
elective
To learn how to analyses financial tables
Efficiencies
Course Book
and/or other
Sources
Mali Tablolar Analizi – Ümit Gücenme
EVALUATION CRITERION
Theoretical courses
Midterm exam
Project Course and Senior Thesis
Tick ( X )
please
percent (%)
X
30
Tick ( X )
please
Midterm exam
Controls in
semester
Quiz
Homework
presentation
x
10
Semester Homework
(project, raport, ect.)
-
-
viva voce
Laboratory
-
-
Final exam
Final exam
X
60
Delivery at midterm
Others
Others
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Sorumlu öğretim
elemanları
Elektronik Posta
Subjects
Financial tables
Subsidiary financial tables
Financial table analyze techniques
Financial planning
Financial control
Effect of enflation on financial tables
Öğr. Gör. Burak KAYA
percent (%)
SHORT CYCLE COURSE DETAILS
Course Title: DİRECT STUDY-II
Lecture
Application
28
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
72
Semester
Course Type
Code : BMV2222
Other
Total
36
150
Credits
Credit
ECTS
T+A+L=Credit
2+1+0=2,5
5
Language
4
Basic
Scientific
Vocational School:Şırnak VS
Programme: ACCOUNTING
Scientific
X
Turkish
Technical
Elective
Social
Elective
Directed study of a student who had come to the graduation stage with their own areas are concerned, to give
the consultants will prepare a thesis about the qualifications are in the works. Directed study, project work, one
of the following targets, or collectively to provide a few that are designed to be performed easily.
A course of various components, or a program that covered several lessons arising from learning integration;
school-defendant and industry-based learning as a whole to bring the individual understanding of the limits of
industrial application environment by extending the directly from the program due to learn, to enrich basic
research skills and methods development individual or a team taking responsibility in case of project work
carried out.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Halil Seyidoğlu,” Bilimsel Araştırma ve Yazma”, ISBN:975-7516-04-X 1992, İstanbul
ASSESSMENT CRITERIA
Theoretical Courses
If any,
mark as (X)
Project Course and Graduation Study
Percent
(%)
If any,
mark as (X)
Percent
(%)
Midterm Exams
Midterm Exams
X
20
Quizzes
Midterm Controls
X
20
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
X
60
Final Exam
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Evaluation of projects with every student groups weekly..
Evaluation of projects with every student groups weekly.
Evaluation of projects with every student groups weekly.
Evaluation of projects with every student groups weekly.
Evaluation of projects with every student groups weekly.
Evaluation of projects with every student groups weekly.
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Evaluation of projects with every student groups weekly
Öğr. Gör. Yunus AÇCI
SHORT CYCLE COURSE DETAILS
Course Title:
FINANCIAL MANAGEMENT
Lecture
Application
42
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
0
26
32
Semester
Course Type
Vocational School: Şırnak
Programme: ACCOUNTING AND TAX
PRACTICES
Code :
BMV 2207
Total
36
120
Credits
Credit
ECTS
T+A+L=Credit
3+1+0=3,5
4
Language
4
Basic
Scientific
Other
Scientific
Turkish
Technical
Elective
Social
Elective
In terms of senior management in the enterprises of the financial statements by highlighting the
importance of financial management as a tool to teach how to use it. How to make investment
decisions are financial techniques were exploited, business ithe cost of each source of china and
most cost-effective resource that has been shown to benefit in how financial techniques.
Using financial analysis tools financial statements of the business can make comments about the
financial statements and business decisions using information to eliminate the need to choose.
Under the control of the business planning and financial information to use, working capital
characteristics, types, sources, strategies learns. The concept of investment, investment land be
applied to a variety of methods and results of their comments. The division of these resources by
making their business resources can calculate their costs and lowest cost source of business can
bring
Prof. Dr.Ali CEYLAN; İşletmelerde Finansal Yönetim,8. Baskı,Ekin Kitapevi, Bursa ,2003.
Prof. Dr.Öztin AKGÜÇ;Finansal Yönetim,6. Baskı,Avcıol Basım Yayın,İstanbul, 1994.
Prof.Dr.Öcal USTA;İşletme Finansı ve Finansal Yönetim,Detay Yayıncılık,2. Baskı,2005.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
Quizzes
If any,
mark as (X)
Percent
(%)
Midterm Exams
Midterm Controls
Homework
-
-
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
In general, the financing and financial analysis methods
Rates, vertical percentages, comparative analysis tables
Decision-making of financial information, business plans and controls for use in
Methods used in preparing financial plans and plan types
Financial audit
Short-term funding sources and funding sources
Medium-term funding sources
Long-term funding sources and auto-financing
Costs and optimal capital structure of funding sources
Costs and optimal capital structure of funding sources
Optimal capital structure-related approaches and methods used in determination of optimal
capital structure
Dividend distribution policy and payment forms
Invest in current assets
Fixed assets investment
Öğr. Gör. Erhan POLAT
SHORT CYCLE COURSE DETAILS
Course Title: BANK ACCOUNTING
Lecture
Application
28
14
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
42
Semester
Course Type
Code : BMV2246
Other
Total
36
120
Credits
Credit
ECTS
T+A+L=Credit
2+1+0=2,5
4
Language
4
Basic
Scientific
Vocational School: ŞIRNAK VS
Programme: ACCOUNTING
Scientific
X
Turkish
Technical
Elective
Social
Elective
To inform banking accounting procedures, generally accepted accounting principles, accounting standards,
uniform record system and also knowledge and skill levels, analysis and synthesis are targeted to improve their
skills.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Ability to gain information about deposit and credit accounting operations
Aslan Şendoğdu, Banka Muhasebesi, ISBN: 975-591-430-7, 2005, Ankara.
Serdar Atay, ‘Banka Muhasebesi’, ISBN:975-7929-62-X, SDÜ Basımevi, 2003, Isparta.
Bankacılık Mevzuatı
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
Quizzes
If any,
mark as (X)
Midterm Exams
Midterm Controls
Homework
X
0
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Bank Accounting Features: Banking Operations,
Basic Concepts Related to the Bank
Uniform Bank Account Plan, banks Automation
Bank Accounting Procedures
Funding Procedures: Acceptance of Deposits, Other Funding Transactions
Funding Procedures: Acceptance of Deposits, Other Funding Transactions
Funding Procedures: Acceptance of Deposits, Other Funding Transactions
Credit Operations: Joint Operations Related to Credit, Credit Types
Credit Operations: Joint Operations Related to Credit, Credit Types
Credit Operations: Joint Operations Related to Credit, Credit Types
Financial Transactions: Securities Exchange and Exchange Transactions
Financial Transactions: Securities Exchange and Exchange Transactions
Service Operations
Service Operations
Öğr. Gör. Yunuc AÇCI
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: FINAL ACCOUNTING
TRANSACTIONS
Lecture
Application
56
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
106
Semester
Course Type
Code :BMV 1204
Other
Total
48
210
Credits
Credit
ECTS
T+A+L=Credit
4+0=4
7
Language
2
Basic
Scientific
Vocational School: Şırnak VS
Programme: ACCOUNTANCY
Scientific
X
Turkish
Technical
Elective
Social
Elective
Day and work in our lives that are important commercial documents, business and institutions
experiencing their commercial transactions, have received their income, they bear the costs and how
to be saved, reporting how to do, balance sheet and income statement how to create a students' class,
active participation with the controversial taught as trying to be .
At the end of this course the students can explain basic concepts related to inventory procedures. In
legislation and accounting literature explains the valuation measure. To understand the difference
between internal and external accounting documents to perform financial statements at the end of
financial period. Yo apply information on a sample faced in the business life.
A.M. Feyiz, Dönem Sonu Muhasebe İşlemleri, ISBN: 975-8779-03-6, Dilara Yayınevi, 2007,Rize
Adem.Çabuk, Muhasebede Dönem Sonu İşlemleri. ISBN: 975-564-125-3, Bursa, 2006.
M.,Özbirecikli, Dönemsonu İşlemleri Muhasebesi, ISBN: 975-896-924-0, Ankara, 2005.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Percent
(%)
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Definition of inventory - Related Concepts with inventory.. Necessity and comprehensive of the
inventory process.
Valuation Measurements: Valuation in TTK and VUK in valuation according to the principles of
accounting -Commercial and Financial Balance Sheet. Commercial and financial profit,
Regulation of financial statements and related Inventory Process, Cash and banks.
Securities
Trade and other receivables
Stocks
Stocks
Assets
Depreciation, Intangible assets, bank loans
Trade payables and other debts, own resources, prose accounts
Final operations related to reverves and expenses.
Regulation of the balance sheet, the accounts closure
Application
Öğr. Gör. Ferhat Şirin SÖKMEN
SHORT CYCLE COURSE DETAILS
Code : BMV 1211
Course Title: STATISTICS
Lecture
Application
42
-
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
70
Semester
Vocational School: Şırnak MYO
Programme: ACCOUNTANCY
Other
Total
38
150
Credits
Credit
ECTS
T+A+L=Credit
3+0+0=3
5
Language
2
Turkish
Course Type
Basic
Scientific
Course
Objectives
The aim of this course is to define statistics concept and to maintain a general
statistics skills for students.
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
Scientific
Technical
Elective
Social
Elective
Ability to use Statistics
Paul Newbold (2000) İşletme ve İktisat için istatistik. İstanbul: Literatür yayıncılık
Mahmut ATLAS (1999) İstatistik 1 Ders Notları. Eskişehir: Birlik Ofset Yayıncılık
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
Quizzes
If any,
mark as (X)
Percent
(%)
Midterm Exams
Midterm Controls
Homework
X
0
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Statistics; Definition; Subject and Importance: Basics
Unit, Variable: Types of variable
Function of statistics: Types of quality. population and sample
Data: Collecting data, Classification of data, Grouping the data:
Series:Its definitions and types.
Series Showing with graphic: Histogram
Averages: Sensitive averages; mean and geometric averages, applications
Averages: Sensitive averages;Harmonic and square averages, applications
Insensitive averages: Median and mode; applications
Measurement of variability: variation range,standart deviation
Measurement of variability: variance, coefficiency of variation, applications
Measurement of Symmetry and Variables; Discontinues Distribution;
Regression and Correlation: Dependent variable, independent variable,
Regression and Correlation: correlation and coefficient of determination.
Öğr. Gör. Burak KAYA
SHORT CYCLE COURSE DETAILS
Course Title: Commercial Mathematics
Lecture
Application
56
0
Code : BMV 1207
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
Vocational School: Şırnak MYO
Programme: ACCOUNTANCY
Other
Total
120
Semester
Course Type
Language
1
Basic
Scientific
Credits
Credit
ECTS
T+A+L=Credit
4+0=4
4
Scientific
x
Turkish
Technical
Elective
Social
Elective
To make familiar with problems on purchasing and sales, computing present and future values of
bonds, solving problems on interest, discounting and compounding and prepare a background for
financial investment decisions.
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
He/She solves problems on purchasing and sales; computes present and future values of bonds;
examines and solves problems on interest, discounting and compounding.
Commercial and Financial Mathematics, Mehmet YILDIRIM, Textbook, Balıkesir, 1999.
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
x
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
x
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
Introduction to costs, prices, profit and loss.
Break-even analysis.
Computing costs, sales revenues and profits of commercial firms.
Finding out the ratios of profit or loss.
Introduction to interest and discounting.
Present and future value of bonds.
Midterm exam.
Compounding annuities and finding out future value of bonds.
Compounding annuities which paid at the end of periods.
Examples of applications of compounding annuities.
Present value of annuities which earned at the end of periods.
Examples of applications of discounting annuities.
Computing the internal rate of return of an investment project.
Computing the net present value of an investment project.
Öğr. Gör. Erhan POLAT
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: COMMERICAL LAW
Lecture
Application
28
-
Code : BMV1209
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
28
Semester
Vocational School: Şırnak MYO
Programme: ACCOUNTANCY
Other
Total
34
90
Credits
Credit
ECTS
T+A+L=Credit
2+0+0=2
3
Language
2
Turkish
Course Type
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
The aim of the course is to enable students to develop an understanding of the terms
and principals of commercial law.
Scientific
Technical
Elective
Social
Elective
To produce a solution of commercial activities of law
Ticaret Hukuk Bilgisi-Y.DERYAL
Ticaret Hukuku-M.KARA, Ticaret Hukuku-İ.Y.ASLAN
Ticari İşletme Hukuku-M.BAHTİYAR, Ticari İşletme Hukuku-İ.KAYAR
Sermeye Şirketlerinde Tasfiye Birleşme,Devir, ve Bölünme
Textbooks
and /or
References
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Subjects
Law of Commercial Enterprise: Commercial Business,
Real and Legal Persons,
Merchant, merchant assistants,
Trade name, Business name, Account boks,
Commerce Register, Unfair Competition,
Brand name, Interest,
Joint Liability Types of Contract
Commercial Companies, Classification of Companies
General Partnership; Formation, Operation, Termination
Limited Partnership; Formation, Operation, Termination.
Limited Companies; Formation, Operation, Termination.
Joint Stock Corporations; Formation, Operation, Termination
The Law of Negotiable Investments: Promissory note
Bond, Bill of Exchange,, Check,
Instructor/s
Öğr. Gör. Yunus AÇCI
e-mail
szengin@balikesir.edu.tr
Website
www.sahinzengin.com
Percent
(%)
SHORT CYCLE COURSE DETAILS
Course Title: Public Finance
Lecture
Application
3
0
Vocational School: Şırnak
Programme:
Code :
Education and Teaching Methods
Lab.
Project/
Homework
Field Study
Semester
Other
Total
Credits
Credit
ECTS
T+A+L=Credit
3
5
Language
2
Turkish
Course Type
Basic
Scientific
Course
Objectives
Learning
Outcomes
and
Competencies
Textbooks
and /or
References
To Understand activities of state publicness, reasons and results.
Scientific
X
Technical
Elective
Social
Elective
objectives and reasons for the existence of the state's economy with the results of learning
Prof.Dr. Osman PEHLİVAN, Kamu maliyesi, Derya Kitabevi, 2008, Trabzon.
ASSESSMENT CRITERIA
Theoretical Courses
Midterm Exams
Project Course and Graduation Study
If any,
mark as (X)
Percent
(%)
X
40
If any,
mark as (X)
Midterm Exams
Quizzes
Midterm Controls
Homework
Term Paper
Term Paper, Project
Reports, etc.
Oral Examination
Laboratory Work
Final Exam
Final Exam
X
60
Other
Other
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Instructor/s
e-mail
Website
Subjects
THE PUBLIC FINANCE SUBJECT, DESCRIPTION AND PARTS
PUBLIC-PRIVATE ECONOMIC SECTION JUNCTION
ECONOMIC ACTIVITIES AND OBJECTIVES OF PUBLIC REASON
PUBLIC EXPENDITURES
TYPES OF INCOME TAX AND GENERAL THEORY OF PUBLIC
GENERAL THEORY OF TAX
CLASSİFİCATİON OF THE TAX
TAXATİON PRINCIPLES
LOCAL GOVERNMENTS FINANCE
STATE BUDGET
STATE BUDGET
FISCAL POLICY
GLOBALIZATION AND THE CHANGING ROLE OF THE STATE
GLOBALIZATION AND THE CHANGING ROLE OF THE STATE
Öğr. Gör. Erhan POLAT
Percent
(%)