Muhasebe ve Vergi Uygulamaları


Muhasebe ve Vergi Uygulamaları önlisans programı öğrencilere temel muhasebe bilgilerini vermektedir. Bu programda öğrenciler Finans, Bankacılık, İşletme ve Bilgisayar gibi dersleri görmektedir. Öğrenciler bu program sayesinde bilgisayarlı muhasebe, bordro sistemleri ve defter tutma gibi muhasebenin temel ögelerini öğrenmektedir. Bu programdan mezun olan öğrenciler muhasebe ve vergi alanlarında birçok işi yapabilirler. 

Muhasebe ve Vergi Uygulamaları önlisans programı iki yıl olup, mezun olabilmek için 60 krediyi tamamlamak gerekmektedir. Öğrenciler mezun olduktan sonra  dikey geçişle Muhasebe lisans programına transfer olabilmektedir.

Programın eğitim dili İngilizcedir.

Accounting and Tax Applications Program Outcomes

  1. Develop critical and strategic thinking, improve analytic skills and techniques, and enhance effective decision-making,
  2. Demonstrate ability for teamworking, 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. Outline the elements of an organization`s internal control system and risk management,
  10. Analyze, interpret and evaluate financial data and financial statements suitable for making management decisions,
  11. Demonstrate the knowledge of  manufacturing cost such as  job order cost, process cost, standard cost and joint cost for production,
  12. Interpret new knowledge about  mergers, acquisitions and consolidations,
  13. Apply auditing concepts, standards, procedures and auditor’s report and principles and practice of taxation.


AMAT101 – Mathematics for Business & Economics I (3,0)3

Revision of essential algebra for calculus. Polynomials, rational expressions, straight line. Linear and quadratic equations and inequalities. Functions, limits, continuity, derivatives, techniques of derivatives, applications of derivatives.


ABSM101 – Introduction to Business & Management I (3,0)3

Introduce business and non-business students to business areas and how they function together in a global business environment. Familiarize students with business concepts, terms and bases for global competition. Learn critical thinking skills through cases and application of concepts in real world situations. Expose students to a wide variety of business careers to facilitate student decision on appropriate business major. Relate business as a part of all future careers.


ACOM 101 - Introduction to Computers & Information Systems (3,0)3

To provide an understanding of the need for the management of data as an organizational resource. Introduction to the fundamental concepts of data processing. Emphasis is on business data processing. Student’s skills in the application of computers to business and their knowledge of hardware and software are enhanced.


AACT 101 –Principles of Accounting I (3,0)3

Accounting I is an introductory course, which assumes no previous knowledge of the subject. This course introduces the student to the basic tools of financial accounting such as balance sheet, income statement, worksheet, and journal & ledger accounts. The students will be able to prepare and use these in single proprietorship type of business by the end of the semester. This course will also demonstrate how accounting concepts can be used to make business decisions more effective.


EGL101- Development of Reading Skills (3,0)3

The main aim of this course is to prepare students for the academic reading and writing tasks they will do within their Faculties. To this end, Students will study the techniques that will enable them to produce academic essays in a range of specific styles. They will learn how to write about graphical information and how to incorporate supporting examples into their essays. They will also develop reading speed and proficiency, increase vocabulary and improve comprehension skills.


ABSM 104 – Business Law(3,0)3

Introduction to the business legal environment. Selective subjects relevant for managers from the law of contracts, civil law, commercial law, tax law, labour law, law on Bankruptcy and insurance law.

ABSM 102 - Introduction to Business & Management II(3,0)3

This is an introductory course about the management of organizations. It provides instruction in principles of management that have general applicability to all types of enterprises; basic management philosophy and decision making; principles involved in planning, organizing, leading, and controlling; and recent concepts in management.


ACOM 102 - Computer Applications(3,0)3

This course expands the student’s knowledge of computer; word processors, spreadsheets, database applications and other business applications are introduced.

AACT 102 –Principles of Accounting II(3,0)3

AACT 102 is a continuation of AACT 101. The aim of the course is based on the understanding of the accounting data from the user’s point of view. There is an emphasis on analysis and interpretation of accounting data and understanding the accounting concepts needed in making internal management decisions and the business decisions necessary to function effectively in the business world.


EGL102- Development of Writing Skills(3,0)3

The main aim of this course is to provide effective development of the skills acquired in EGL101. Students will master speaking and argumentative skills by taking part in discussions of the topics covered in the reading assignments. They will develop critical and analytical thinking at a higher level. Acquire profound knowledge of the necessary reading and writing techniques aiming to prepare them for more in depth research work with materials of their Majors. Continue to prepare students for the academic reading and writing tasks they will encounter within their Faculties. They will learn how to include secondary data within their writings. They will also develop reading speed and proficiency, increase vocabulary and improve comprehension skills.


ABSM 201 - Introduction to Economics I(3,0)3

Microeconomics is concerned with the economic behaviour of consumers, business units, and government agencies. A microeconomic analysis puts small segments of the economy under the microscope to observe details of specific components of our economic system.


ABSM 203 - Statistics I(3,0)3

Statistical ideas and their relevance in practical life; preparing data for statistical analysis, elementary probability, random variables, frequency distributions and sampling, logic of statistical references; descriptive statistics, estimation and significance tests topics covered in this course.



ABNK 201 - Business Finance I (3,0)3

Introduction to financial management; financial institutions & money markets; analysis of financial statements; discounted cash flow analysis; project cash flow analysis; analysis of flow of funds; risks and returns topics are covered in this course.

AACT203 - Cost Accounting (3,0)3

Treats accounting and managerial aspects in cost concepts including job order process cost systems, flexible budgets, joint by-product costs, break-even points, differential costs, problems and practice projects are the basis for study.

ABSM 205 – Human Resource Management (3,0)3

The management of human beings in a complex organization; recruiting, selecting, training, promoting & motivating human beings, increasing personal loyalties & managing personnel to elevate individual contribution, increasing quality & lowering operational costs topics covered in this course.


AACT206 -Auditing (3,0)3

Auditing theory and practice: including auditing concepts, standards, and procedures, rules of professional conduct, post-audit considerations, and preparation of auditor’s report.


ABSM202 - Introduction to Economics II(3,0)3

This course provides the tools and information needed to interpret and analyze macro parts of the economic system to observe and understand firms’ decisions and markets.

AACT 204 - Managerial Accounting (3,0)3

Case studies and detailed techniques of cost accounting, internal auditing, and controllership. Course provides understanding of important dimensions of management function of accounting.


AACT 202 - Computer Aided Accounting (3,0)3

Course aim is to provide an introduction to the field of accounting and the development and use of accounting information in the business world by introducing students to the theory of accounting and providing practical calculations, solutions and hands on practice with popular accounting computer software.

ABNK 202 - Business Finance II (3,0)3

Long-term planning & forecasting; basics of capital budgeting; cash management, accounts receivable and inventory management; short and long-term financing and portfolio management topics are covered in this course.

1. Yarıyıl
KOD DERSİN ADI T U K AKTS Ön Koşul Syllabus Açıklama
AMAT 101 İşletme Matematiği 3 0 3 0 İndir
ABSM 101 İşletme Yönetimine Giriş I 3 0 3 0 İndir
ACOM 101 Bilgisayara Giriş I 3 0 3 0 İndir
AACT 101 Temel Muhasebe I 3 0 3 0 İndir
EGL 101 İngilizce I: Okuma Becerileri 3 0 3 0 İndir
NH 001 Atatürk İlkeleri ve İnkilap Tarihi I 0 0 0 0
Toplam 15 0
2. Yarıyıl
KOD DERSİN ADI T U K AKTS Ön Koşul Syllabus Açıklama
ABSM 104 İş Hukuku 3 0 3 0 İndir
ABSM 102 İşletme Yönetimine Giriş II 3 0 3 0 İndir
ACOM 102 Uygulamalı Bilgisayar 3 0 3 0 İndir
AACT 102 Finansal Muhasebe 3 0 3 0 İndir
EGL 102 İngilizce II: Yazma Becerileri 3 0 3 0 İndir
NH 002 Atatürk İlkeleri ve İnkilap Tarihi II 0 0 0 0
Toplam 15 0
3. Yarıyıl
KOD DERSİN ADI T U K AKTS Ön Koşul Syllabus Açıklama
ABSM 201 Mikroekonomi 3 0 3 0 İndir
ABSM 203 İstatistik I 3 0 3 0 İndir
AACT 203 Maliyet Muhasebesi 3 0 3 0 İndir
ABNK 201 İşletme Finansı I 3 0 3 0 İndir
ABSM 205 İnsan Kaynakları Yönetimi 3 0 3 0 İndir
TURK 001 Turkçe I 0 0 0 0
Toplam 15 0
4. Yarıyıl
KOD DERSİN ADI T U K AKTS Ön Koşul Syllabus Açıklama
ABSM 202 Makroekonomi 3 0 3 0 İndir
AACT 202 Bilgisayar Destekli Muhasebe 3 0 3 0
AACT 204 İdari Muhasebe 3 0 3 0 İndir
ABNK 202 İşletme Finansı II 3 0 3 0 İndir
AACT 206 Denetime Giriş 3 0 3 0 İndir
TURK 002 Türkçe II 0 0 0 0
CAS101 Case Study 3 0 3 0
Toplam 18 0