Muhasebe ve Vergi Uygulamaları (Ergani MYO) Ön Lisans Diploması

ISCO:08

ISCO:08

It is a higher education program that covers a two-year program, two semesters per year, based on secondary education qualifications, aims to train qualified manpower, and at least 40% of the curriculum is based on practical training, and constitutes the first stage of undergraduate education.

Education and training are provided in the form of formal, open or distance education. In addition, practical training is provided as internships or workplace training in accounting offices and workplaces of SMMM (Certified Public Accountant) offices and commercial, service and industrial enterprises.

• Gains the competence to prepare a balance sheet by understanding the elements of assets and resources.
• Gains the ability to prepare an income statement by understanding the elements of income, expense and cost.
• Acquires ability to organize journal and general ledger records using accounting techniques and to perform period-end transactions according to tax and legal liabilities.
• They can carry out accounting applications within the framework of the Uniform Accounting System and tax regulations by using computer technologies in trade, production and service enterprises.
• Gets the ability to monitor the accounting practices and relevant legal regulations of businesses in different sectors (such as banks, insurance and construction businesses).
• Acquires the ability to follow the regulations that guide accounting practices in accounting principles and standards.
• Gains the necessary theoretical knowledge to carry out e-commerce, marketing and financing activities in businesses.
• Acquires the ability to analyze and interpret balance sheets and income statements.

• Gains the competence to take part in audit activities to ensure that the information in the financial statements is accurate and sincere.

• Acquires the ability to understand the financial instruments (securities) used to obtain equity and foreign resources and to calculate resource costs.
• Gains ability to follow the legal regulations regarding company types, establishment, capital increase, decrease, profit distribution and liquidation transactions and to be able to organize the relevant accounting records.
• Obtains professional ethical values ​​sought in qualified personnel needed by the market, gets ability to use the Turkish language effectively in written and verbal communication, and gains professional foreign language knowledge to be able to conduct international correspondence related to the field.

Key competencies that will be required to successfully complete the program are:

•  Literacy competence
•  Multilingual competence
•  Mathematical competence and competence in science, technology and engineering.
•  Digital competence
•  Personal, social and learning to learn competence
•  Citizenship competence
•  Entrepreneurial competence
•  Cultural awareness and expression competence

Measurement and evaluation methods; types of exams and their contribution to course success grades are determined by the senates of higher education institutions in accordance with the basic principles determined by the Council of Higher Education (YÖK) on these matters. Different methods such as homework, projects, practice, midterm and final exams are used in measurement and evaluation. 

Letter and/or number-based grading systems are used to evaluate student success. The passing grade is calculated by evaluating 40% of the midterm exam grade and 60% of the final exam grade. At the end of the semester, students who have 60 points out of 100 are considered successful in the relevant course if they pass the 60 threshold in the final exam. 

In evaluating students' success in courses, practice, homework, presentations and in-class work are also taken into account. Which of these tools will be used is determined by taking into account the learning outcome of the course.

Succes grdaes and weight coefficients are as follows:

Succes Grade                  Succes Letter ​              Weight ​            

(in numbers)​                          Grade                 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​                    Fails

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.

1. Having graduated from secondary education institutions or from secondary education institutions of foreign countries whose equivalence is approved by the Ministry of National Education and having met the conditions for admission to associate degree programs of higher education institutions.

2. To be placed in the relevant associate degree program of the higher education institution as a result of the central exam conducted by the Measurement, Selection and Placement Center (ÖSYM), the procedures and principles of which are determined by YÖK.

3. To have received sufficient points as a result of the central examination conducted by ÖSYM for programs that accept students with special talent examination in higher education institutions, the procedures and principles of which are determined by YÖK, and to have passed the special talent examination.

Graduates of the program can work as assistants in the offices of Certified Public Accountants (CPA), and if they complete their four-year undergraduate education by making a vertical transfer and meet the necessary legal conditions, they can open their own accounting offices by obtaining the CPA certificate, work in Independent Auditing Institutions and become Independent Auditors if they are successful in the exams/trainings, and work as Tax Inspectors, Social Security Institution Inspectors and other public institutions and organizations. Our graduates can also work in the accounting departments of public or private sector enterprises, and in the finance and tax offices.

1. Law No. 2547 on Higher Education

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

1.2. Regulation on the Continuation of Undergraduate Education of Vocational Schools and Open Education Associate Program Graduates

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

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

Qualification is valid continuously.