Short Cycle Programmes (Associate's Degree)
Iğdır Vocational School
- Accounting and Tax Practices (E.E.)
- Accounting and Tax Applications
General Description
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History | Department of Accounting Programme was first founded in 1996-1997 academic year as a part of Iğdır Vocational High School which was founded in1995-1996 academic year and depended on Kafkas University. Afterwards, the name of Accounting Programme was changed to "Accounting and Tax Applications". | Qualification Awarded | Students, who completed this 2 (two) year-programme and 30 day internship,have associate degree related to Banking and Insurance Business. Besides, they have Accounting Profession Title. | Level of Qualification (Short Cycle , First Cycle , Second Cycle, Third Cycle) | Short Cycle | Specific Admission Requirements |
Admission & Registration Requirements are subject to Educational Directions which are accepted by Iğdır University Senate. Besides, students should have high schools or their equivalents diploma and have enough degree from student selection examination for university.
| Specific Arrangements For Recognition Of Prior Learning (Formal, Non-Formal and Informal) |
Recognition of Prior Learning process in Turkish Higher Education Institutions, vertical and lateral transfers in university are held within a scope of "REGULATION ABOUT TRANSFER BETWEEN ASSOCIATE DEGREE PROGRAMME AND UNDERGRADUATE PROGRAMMES IN HIGHER EDUCATION INSTITUTIONS, CREDIT TRANSFER BETWEEN INSTITUTINONS WITH DOUBLE MAJOR AND SUB-SPECIALTY" which is defined by Higher Education Instıtutıon. In Turkey, except for formal education institutions, recognition of in-formal and non-formal education, which are depended on certificate and experience, is infant. Therefore, recognition of prior learning is not fully initialized in all programmes of Iğdır Universty.
| Qualification Requirements and Regulations | Students should have at least 2.0 (two) grade point average out of 4.00 for all the other courses except from Higher Education Institution courses in line with the Associate Programme and Undergradurate Regulation, Iğdır Universty. For futher information, please apply to regulation. It is a necessity to complete all the courses successfuly. (Total 120 ECTS) | Profile of The Programme | Main purpose of the Accounting and Tax Applications Programme is to raise entrepreneur accounting personnel, who thinks critically and solves problems, for accounting or financial advisor offices which serves accounting and tax operations, accounting and finance departments of public and private institutions. Therefore training scheme is depended on basics of modern accounting profession. Mathematics, basic law, economics, management, foreing language, general accounting are given in the first year to the students who have different background. Vocational courses, such as cost accounting, company accounting, package programmes, construction accounting, bank accounting are given in the second year. Students have to make their 30 day internship at the end of first year or second year.
| Occupational Profiles of Graduates With Examples | Graduates can employ in private sector as a pre-accountancy personnel or in a public sector according to their public personnel selection examination degree. | Access to Further Studies | Students, who completed the Accounting and Tax Programme, can continue their education with institutions which have undergraduate programmes via vertical transfer examination. Besides, students can continue Open Education Faculty from third year as an enrolled without any examination. | Examination Regulations, Assessment and Grading | Examinations, measurement and evaluation of courses are held in line with the Association- Undergraduation Degree Education and Examination Regulations of Iğdır University. | Graduation Requirements | Students, who meet the requirements defined in Association- Undergraduation Degree Education and Examination Regulations of Iğdır University, have right to graduate.
| Mode of Study (Full-Time, Part-Time, E-Learning ) | Full-Time | Address, Programme Director or Equivalent | ECTS/DS Coordinator: Lecturer Baycan DEMİRAL Address: Iğdır Universty, Iğdır Vocational High School, İlhan Aliyev Bulvarı, Iğdır baycand@hotmail.com | Facilities | Courses are held by qualified lecturers who have mastered in their own profession. In addition, there is an equipped computer laboratory where lecturers shall use computer programmes. |
Key Learning Outcomes
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1 | Students will practice theoretical knowledge in his/her professional life and detect problems. | 2 | Students will be qualified personnel who can provide requirement of accounting and finance departments of public or private sector, accounting office and public accountant company which provide accounting service. | 3 | Students will use at least one of the computer packaged softwares related to accounting efficiently. | 4 | Students will process documents and account books which are used in business life in accordance with procedures and principles complying with legislation. | 5 | Students will have general basic law knowledge and follow up legislation related to his/her profession. | 6 | Students will describe, gather and record data efficiently which is needed for accounting. | 7 | Students will analyse and have knowledge about basic principles of public finance, law, economics, financing, accounting, economy and operating at which level qualified personnel required by public-private sector has. | 8 | Students will comprehend and practice general accounting, year end- accounting treatment, cost and companies accounting , construction accounting, bank accounting and foreign commerce accounting. | 9 | Students will learn Turkish Tax System. | 10 | Students will understand and evaluate problems of his/her professioStudents will practice theoretical knowledge in his/her professional life and detect problems. Besiden sturdents will evaluate data and analyse. n, articulate his/her own ideas in written or verbally. | 11 | Students will practice theoretical knowledge in his/her professional life and detect problems. Besiden sturdents will evaluate data and analyse. | 12 | Students will comprehend the importance of vocational and ethic responsibilities and work safety. | 13 | Students will have a facility with team work, research about accounting and operating independently and/or as a part of a group systematically, present, be ready to work/study, take responsibility at management level. | 14 | Students will maintain life long learning competence, benefit from technology related to his/her profession. Besides, what is aimed with this course is to raise students who will be participative, contributor, modern, innovator in their professional life. | 15 | Students will analyse applications of tax, which is one of the public finance instrument, theory of accounting, public finance management and control, theory of budget in the light of theoretical knowledge. | 16 | Students will comprehend Ataturk's Principles and Reforms, communicate people using Turkish efficiently, have foreign language knowledge to follow up new developments in his/her profession. |
TYYÇ - Programme Outcomes - Base Scope Relationship
| TYYÇ | Programme Outcomes | Base Scope |
| 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
Course Structure Diagram with Credits
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T : Theoretical P: Practice L : Laboratory
1
|
9900000106
|
ATATÜRK PRINCIPLES AND REVOLUTION HISTORY - I
|
Compulsory
|
2
|
0
|
0
|
2
|
2
|
3300001000
|
ELECTIVE COURSE
|
Elective
|
-
|
-
|
-
|
0
|
3
|
9900000114
|
FOREIGN LANGUAGE - I
|
Compulsory
|
2
|
0
|
0
|
2
|
4
|
9900000102
|
INTRODUCTION TO ACCOUNTING-I
|
Compulsory
|
3
|
1
|
0
|
0
|
5
|
9900001055
|
MICROECONIMICS
|
Compulsory
|
2
|
1
|
0
|
0
|
6
|
3302001100
|
OFFICE PROGRAMS -1
|
Compulsory
|
2
|
1
|
0
|
4
|
7
|
9900000113
|
TURKISH LANGUAGE - I
|
Compulsory
|
2
|
0
|
0
|
0
|
8
|
9900001051
|
VOCATIONAL MATHEMATICS
|
Compulsory
|
2
|
0
|
0
|
0
|
Total |
15
|
3
|
0
|
8
|
|
|
1
|
9900001070
|
COMMERCIAL LAW
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Compulsory
|
2
|
0
|
0
|
0
|
2
|
9900000206
|
ATATÜRK PRINCIPLES AND REVOLUTION HISTORY - II
|
Compulsory
|
2
|
0
|
0
|
0
|
3
|
3300002000
|
ELECTIVE COURSE
|
Elective
|
-
|
-
|
-
|
0
|
4
|
9900001084
|
FINANCING MATHEMATICS
|
Compulsory
|
2
|
0
|
0
|
0
|
5
|
9900000214
|
FOREIGN LANGUAGE - II
|
Compulsory
|
2
|
0
|
0
|
0
|
6
|
9900000202
|
INTRODUCTION TO ACCOUNTING -II
|
Compulsory
|
3
|
1
|
0
|
0
|
7
|
9900001046
|
MACROECONIMICS
|
Compulsory
|
2
|
1
|
0
|
0
|
8
|
3302002200
|
OFFICE PROGRAMS -2
|
Compulsory
|
2
|
1
|
0
|
0
|
9
|
9900000213
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TURKISH LANGUAGE - II
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Compulsory
|
2
|
0
|
0
|
0
|
Total |
17
|
3
|
0
|
0
|
|
|
1
|
3302004100
|
CONSTRUCTIONAL ACCOUNTING
|
Compulsory
|
2
|
0
|
0
|
0
|
2
|
9900001113
|
COST ACCOUNTING
|
Compulsory
|
3
|
1
|
0
|
0
|
3
|
3300003000
|
ELECTIVE COURSE
|
Elective
|
-
|
-
|
-
|
0
|
4
|
9900001020
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FINANCIAL MANAGEMENT
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Compulsory
|
3
|
1
|
0
|
0
|
5
|
3300000001
|
INTERNSHIP
|
Compulsory
|
0
|
0
|
0
|
0
|
6
|
3301003101
|
SOFTWARE PACKAGE -1
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Compulsory
|
3
|
1
|
0
|
0
|
7
|
9900001106
|
STATISTICS
|
Compulsory
|
2
|
0
|
0
|
0
|
Total |
13
|
3
|
0
|
0
|
|
|
1
|
3302004101
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ACCOUNTING AUDITING
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Compulsory
|
2
|
1
|
0
|
0
|
2
|
9900001093
|
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS
|
Compulsory
|
2
|
0
|
0
|
0
|
3
|
9900001063
|
CORPORATE ACCOUNTING
|
Compulsory
|
2
|
1
|
0
|
0
|
4
|
3300004000
|
ELECTIVE COURSE
|
Elective
|
-
|
-
|
-
|
0
|
5
|
9900001047
|
FINANCIAL STATEMENTS
|
Compulsory
|
3
|
1
|
0
|
0
|
6
|
9900001001
|
RESEARCH METHODS AND TECHNIQUES
|
Compulsory
|
1
|
1
|
0
|
0
|
7
|
3301004201
|
SOFTWARE PACKAGE -2
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Compulsory
|
3
|
1
|
0
|
0
|
Total |
13
|
5
|
0
|
0
|
|
|
1
|
3301004101
|
FINANCIAL INVESTMENTS INSTRUMENTS
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Elective
|
2
|
0
|
0
|
0
|
2
|
9900000203
|
BUSINESS MANAGEMENT-II
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Elective
|
2
|
1
|
0
|
0
|
3
|
9900001014
|
ENVIRONMENTAL PROTECTION
|
Elective
|
2
|
0
|
0
|
2
|
4
|
9900001014
|
ENVIRONMENTAL PROTECTION
|
Elective
|
2
|
0
|
0
|
2
|
5
|
9900001076
|
TAX LAW
|
Elective
|
2
|
0
|
0
|
0
|
6
|
9900001134
|
PRINCIPLES OF MARKETING
|
Elective
|
2
|
1
|
0
|
0
|
|
1
|
3319003104
|
FREE TRADE ZONES
|
Elective
|
2
|
0
|
0
|
0
|
2
|
3320003100
|
MARKETING RESEARCH
|
Elective
|
2
|
1
|
0
|
0
|
3
|
9900000105
|
VOCATIONAL FOREIGN LANGUAGE-I
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Elective
|
1
|
1
|
0
|
0
|
4
|
9900001040
|
SOCIAL SECURITY AND LABOR LAW
|
Elective
|
2
|
0
|
0
|
0
|
5
|
9900001044
|
PUBLIC FINANCE
|
Elective
|
2
|
0
|
0
|
0
|
6
|
9900001074
|
TURKISH TAX SYSTEM
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Elective
|
2
|
1
|
0
|
0
|
7
|
9900001153
|
İŞARET DİLİ
|
Elective
|
2
|
0
|
0
|
0
|
|
1
|
3319004100
|
BANKING AND FOREIGN EXCHANGE TRANSACTIONS
|
Elective
|
2
|
1
|
0
|
0
|
2
|
3320004104
|
RetaIl Management
|
Elective
|
3
|
0
|
0
|
0
|
3
|
9900000205
|
VOCATIONAL FOREIGN LANGUAGE-II
|
Elective
|
1
|
1
|
0
|
0
|
4
|
9900001003
|
BANKING ACCOUNTING
|
Elective
|
2
|
1
|
0
|
0
|
5
|
9900001110
|
QUALITY ASSURANCE AND STANDARDS
|
Elective
|
3
|
0
|
0
|
0
|
|
|