Department of Accounting


The program strives to train the problem-solving skills of our students that are interested in building a career in Accounting. The program is built from a range of business disciplines that
will provide a deeper understanding of various accounting functions.

  1. Develop critical and strategic thinking, improve analytic skills and techniques, and enhance effective decision-making
  2. Demonstrate ability for teamwork, collaboration and leadership
  3. Understand social and legal issues both within local and global environments
  4. Acquire proficiency in English and utilize effective communication skills
  5. Gain IT skills which are conducive for research using various resources and databases
  6. Put knowledge acquired into practical experience through on-site internship(s) before graduation
  7. Gain ethical consciousness and behaviour required by the  accounting discipline
  8. Record transactions and  prepare financial statements according to  national and/or international accounting standards
  9. Analyze, interpret and evaluate financial data and financial statements suitable for making management decisions
  10. Demonstrate the knowledge of  manufacturing cost such as  job order cost, process cost, standard cost and joint cost for production,
  11. Interpret new knowledge about  mergers, acquisitions and consolidations,
  12. Apply auditing concepts, standards, procedures and auditor’s report and principles and practice of taxation;

Accounting is an information system which measures, processes and communicates financial information about an identifiable economic entity. This information allows users to make reasonable choices among alternative uses of scarce resources in the conduct of business and economic activities.

The modern view of accounting is to regard it as a service activity; it is a link between business activities and decision-makers and the accountant must possess certain ethical qualities to live up to the high standards of the profession. In addition to possessing these ethical qualities, the potential accountant must enjoy working in an environment, which requires ambition, dedication and good analytical and communication skills. Therefore, Accounting Department prepares the students to the positions in accounting profession.

On successful completion of the Accounting programme and gain competencies, a student will be awarded the Bachelor of Science in Accounting (240 ECTS).

Faculty of Business and Economics appreciates modern concepts and new methods in education and teaching methods that support educational objectives in addition to traditional methods. Traditional class attendance is compulsory for all courses in the faculty of Business and Economics. A variety of other educational methods are also used depending on the course and instructor. All kinds of practical exercises including the IT based activities are used to support the understanding of theory and to improve practical skills. Using different educational methods is also aiming to increase the interest of students. Traditional class work is an essential way in order to give basic theory (knowledge) on each topic. Therefore at least 75% of class attendance is expected for all of the courses.

Problem solving sections of knowledge based courses are integrated with the discussion and group work sections. There are several ways to conduct group works. Students explain and discuss ideas about any course related case in a class under the supervision of instructors. Practice and discussions on example cases , which mainly used for many courses. Computer softwares are also used extensively in order to enlarge the span of experiments.

Course Projects are very useful to encourage students to use techniques and tools that they learned for solving a specific problem. Students are expected to prepare a report and/or present their projects in front of an audience at the end of the semester. Reading a new article, which is related to the course topic, and presenting its foundations is another method for engaging students’ interest in contemporary issues.

Distance learning system, which is a web based platform (Moodle-Modular Object-Oriented Dynamic Learning Environment-, elearning.gau.edu.tr), is used as course support system since 2007. This system offers many different opportunities in education. Announcing course events and sharing electronic materials are typical usage of the system. This system is a platform that students may be more active than traditional class work and it is an additional option for students to discuss course specific issues with their instructors and colleagues.

Some typical features of Moodle are
-Assignment submission
-Discussion forum
-Files download
-Moodle instant messages
-Online calendar
-Online news and announcement (College and course level)
-Online quiz

This system provides transparency and equality for all students and also reduces paper waste. This system is able to direct all messages to the registered e-mail addresses of all members (Students and instructors) of the course similarly to many social networking services. Therefore it is a contemporary way of continuing education out of the classroom by communicating with students and/or planning a variety of web based activities. Usage of distance learning system within the Faculty of Business and Economics varies depending on the course and instructor. Gradually usage of the system increases since all instructors are encouraged to use the distance learning system as effectively as possible.

An undergraduate student is entitled to graduate if s/he satisfactorily completes all required courses, laboratory studies, reports and practical assignments, attains a sum of credit-hours amounting to at least the minimum required for graduation, has a CGPA of 2.00 or above.

Graduation is conferred by the University Senate upon the recommendation of the Faculties.

The Diplomas are prepared by the Registrar`s Office, and indicate the name of the Program, the date of graduation, and the degree obtained.