Muhasebe ve Vergi Uygulamaları (Diyarbakır Sosyal Bilimler MYO) Ön Lisans Diploması

ISCO 08 Accounting and Taxation (0411)

ISCO 08 Accounting and Taxation (0411)

Accounting and Tax Applications Programme carries out an education plan in order to train pre-accounting staff. The programme includes compulsory courses related to the accounting profession and general subjects. In addition to the compulsory courses in the education plan, there are elective courses that students are offered the chance to choose according to their own preferences. The main objective of the Accounting and Tax Applications Programme is to train associate degree graduates who can apply the theoretical knowledge they have received about the profession in a real business environment and identify problems, use contemporary financing techniques, use basic accounting knowledge as well as tax law, labour law, commercial law, etc. which are intertwined with accounting, computer skills, foreign language. In the Accounting and Tax Applications Programme, students are trained to be employed in many areas where accounting is used. In the internships carried out in the programme, care is taken to ensure that the internship places are places that can provide job opportunities in the future.deeply.

1. Theoretical Classrooms

Theoretical Education:Theoretical courses are taught in a classroom environment.

Projection:Course contents supported by visual presentations are transferred.

Education Materials: Textbooks, articles, current standards and regulations are shared.

2. Computer Laboratory

Applied courses are carried out in the computer laboratory.

3. Field Studies

Internship Programmes: Direct work experience is gained in the fields of accounting and taxation.

Vocational Education Course in Business: Within the scope of the 3+1 Model, they receive training in the enterprise in the 4th semester.

4. Library and E-Resources

Printed and Digital Resources: Accounting and tax-related books, journals, research papers, and standards.

Online Education Platforms: Video lectures and interactive educational content.

• By understanding the elements of assets and resources, gains the competence to prepare the balance sheet.
• Gains the competence to prepare income statement by understanding the elements of income, expense and cost
• To be able to organise journal and ledger records by using accounting technique, to be able to perform end-of-period transactions according to tax and legal obligations.
• Uses computer technologies in trade, production and service businesses.
• realise accounting applications within the framework of Uniform Accounting System and tax regulations.
• Have the ability to follow the accounting practices and related legal regulations of enterprises in different sectors (such as banks, insurance and construction enterprises).
• Have the ability to follow the regulations that direct accounting practices in accounting principles and standards.
• Have the theoretical knowledge necessary for the realisation of e-commerce, marketing and financing activities in businesses.
• Have the competence to analyse and interpret balance sheet and income statements.
• Gains the competence to take part in auditing activities to ensure that the information in the financial statements is accurate and sincere.
• Have the ability to comprehend financial instruments (securities) used to provide equity and foreign resources and to calculate resource costs.
• To be able to follow the legal legislation on company types, establishment, capital increase, decrease, profit distribution and liquidation and to be able to arrange the relevant accounting records.
• To have the professional ethical values sought in qualified personnel needed by the market, to use Turkish language effectively in written and oral communication; to have professional foreign language knowledge to make international correspondence related to the field.

1. Literacy competence

2. Multilingual competence

3. Mathematical competence and competence in science, technology and engineering

4. Digital competence

5. Personal, social and learning to learn competence

6. Citizenship competence

7. Entrepreneurial competence

8. Cultural awareness and expression competence

Each student must register for classes at the beginning of the semester and attend at least 70% of the classes and 80% of the practical sessions in order to take the final exam. Students are subjected to at least 1 midterm exam and 1 final exam for each course. The contribution of the midterm exam (the scores obtained from assessment tools such as homework, laboratory exam, quiz, etc. can also be taken into account as the midterm grade) to the success grade is 40%, and the contribution of the final exam is 60%. All exams are evaluated out of 100 points. It is mandatory to get at least 60 points from the final exam. Success grades and weight coefficients are as follows.

Success Grade (in Numbers) Success Letter Grade Weight Coefficient Meaning

90-100                                      AA                        4,00                     Passes

85-89                                        BA                        3,50                     Passes

75-84                                        BB                        3,00                     Passes

70-74                                        CB                        2,50                     Passes

60-69                                        CC                        2,00                     Passes

0-59                                            DC                        1,50                   Does Not Pass

For the supervision of higher education programs;

• YÖK is responsible for the planning, regulation, publication and supervision of education, training and other information in the regulation of higher education.

• According to the framework distributed by YÖK, "University Monitoring and Evaluation Reports" for the higher education unit offered are published every year. Reports prepared according to these reports, containing good and quality evaluations for higher education institutions, are also shared with the public by YÖK.

Every year, YÖK publishes the "Foundation Higher Education Institutions Report", which includes academic, administrative and financial data of foundation higher education institutions. These reports, which include quantitative and qualitative evaluations of foundation higher education institutions, are shared with the public by YÖK.

Quality assurance of associate degree programs in higher education is provided according to the "Procedures and Principles for Providing Quality Assurance of Higher Education Diploma Programs":

1. Creation and Approval of Curriculum:

1.1.      YÖK determines the minimum standards and criteria required for the opening of associate degree departments and programs in higher education institutions.

1.2.      The curriculum of associate degree programs in higher education institutions and the learning outcomes that each diploma program will bring to the student are determined by the senates of higher education institutions in accordance with the basic principles determined by YÖK on these issues.

1.3.      The curriculum of National Core Education Programs is implemented by higher education institutions with the approval of YÖK.

2. Measurement-Evaluation: How to measure and evaluate the learning outcomes that each associate degree program will provide to the student is carried out according to the teaching and examination regulations prepared by higher education institutions in accordance with the basic principles determined by YÖK on these issues.

3. Certification: Students enrolled in associate degree programs, if they successfully complete the course credits and other obligations determined by higher education institutions; receives an associate degree.

4. Self-Evaluation-External Evaluation: In the context of continuous monitoring, higher education institutions enter the "Institution Internal Evaluation Reports" of the previous year into the Information System prepared by the Higher Education Quality Board (YÖKAK) at the beginning of each year. The "Institutional Feedback Report" prepared by YÖKAK regarding the external evaluation of higher education institutions is shared with the public. In addition, accreditation decisions made by accreditation bodies authorized or recognized by YÖKAK also show that the quality assurance of the qualifications of the programs is ensured. It carries out regular review activities regarding the qualifications determined in accordance with the YÖKAK legislation.

Candidates must have a high school and equivalent school diploma and fulfil the conditions determined by ÖSYM in line with the relevant legislation of YÖK.Our Vocational School of Social Sciences accepts students with TYT score type.

Candidates who have successfully completed their associate degree education can study in undergraduate programmes by passing to the departments in the field of Economics and Administrative Sciences with the Vertical Transfer Examination (DGS) to the extent of quotas.

Graduates who have successfully completed the Accounting and Tax Applications Associate Degree Programme work in the accounting, finance and audit units of large organisations, in the offices of financial advisors and sworn financial advisors as assistant staff, banks, insurance companies and tourism, construction and industrial enterprises as accounting staff.

1. Higher Education Law No. 2547

1.1.      Regulation on the Principles of Transfer Between Associate and Undergraduate Programs in Higher Education Institutions, Double Major, Minor and Inter-Institutional Credit Transfer

1.2.      Regulation on the Continuation of Undergraduate Education for Graduates of Vocational Schools and Open Education Associate Degree Programs

2. Higher Education Law No. 2547 (Additional Article-35)

2.1.      Higher Education Quality Assurance and Higher Education Quality Board Regulation

Qualification is continuous