Course Contents

 

T.R. BANDIRMA ONYEDI EYLÜL UNIVERSITY
BANDIRMA VOCATIONAL SCHOOL
DEPARTMENT OF ACCOUNTING AND TAXATION
ACCOUNTING AND TAX APPLICATIONS PROGRAM
2023–2024 ACADEMIC YEAR
COURSE DESCRIPTIONS

1st YEAR – 1st SEMESTER

GENERAL ACCOUNTING I – 3 (3+0)

Covers: Basic accounting knowledge; fundamental concepts of accounting; basic financial statements; the concept of accounts and accounting books; documents used in accounting; the accounting recording process; Uniform Accounting System; current assets: cash and cash equivalents, marketable securities, trade receivables, other receivables and their functioning; inventory accounts, VAT accounts, inventory tracking methods, inventory valuation methods; prepaid expenses and accrued revenues; other current assets; non-current assets: financial fixed assets, tangible fixed assets and depreciation procedures, disposal of fixed assets, intangible fixed assets, long-term prepaid expenses and accrued revenues; liabilities: financial liabilities, trade payables, other payables, taxes and funds payable, provisions, deferred income and expenses, other short-term and long-term liabilities; equity accounts and their functioning; income statement accounts.

MATHEMATICS – 2 (2+0)

Covers: Sets, number systems, exponential and radical expressions, identities, first- and second-degree equations; ratio and proportion, problem solving using proportions; percentage and interest calculations; functions and operations with functions, linear and quadratic functions and their graphs, exponential and logarithmic functions and graphs; systems of linear equations, matrices, determinants.

MICROECONOMICS – 3 (3+0)

Covers: Scope and methodology of economics; scarcity, choice, production possibility curve; demand curve, individual and market demand; shifts in demand; elasticity of demand; supply curve, individual and market supply; shifts in supply; elasticity of supply; applications of supply, demand and elasticity; production costs; market equilibrium; perfect competition; monopoly; other imperfect competition markets.

BASIC LAW – 3 (3+0)

Covers: Basic concepts of law; legal systems; Turkish legal system; branches and sources of law; Turkish judicial system; types of cases; legal events, relations and transactions; the concept of personality; classification of persons: natural and legal persons; legal capacity and capacity to act; kinship, domicile; the concept of inheritance and legal heirs; rights and private rights; acquisition and protection of rights; good faith; property rights and types; the concept of obligation and types of contracts.

BUSINESS ADMINISTRATION – 3 (3+0)

Covers: Fundamental concepts of business and management; entrepreneur and professional manager; characteristics and objectives of businesses; types of businesses; classification of businesses by inter-business agreements; establishment procedures and location selection; business size; management, production, marketing, finance, human resources, public relations, R&D functions; decision-making processes in business management.

FINANCIAL MANAGEMENT – 3 (3+0)

Covers: Financial management and its functions; time value of money; financial analysis; break-even and leverage analysis; financial planning and control; financing strategies and working capital management; investment concept and investment decision-making methods; equity and debt financing; cost of funds to the business.

INFORMATION AND COMMUNICATION TECHNOLOGIES – 2.5 (2+1)

Covers: History and basic concepts of computers; computer structure and operation; computer mathematics and binary system; basic hardware and software; operating system configurations; MS Office (Word, PowerPoint, Excel).

ATATÜRK’S PRINCIPLES AND HISTORY OF REVOLUTION I – 2 (2+0)

Covers: Concepts of revolution; reasons behind the collapse of the Ottoman Empire; World War I; factors leading to the establishment of the Republic of Turkey; Armistice of Mondros and national awakening; Atatürk’s life and the landing at Samsun; congresses, establishment of the Grand National Assembly, War of Independence; abolition of the Sultanate; Lausanne Peace Treaty; proclamation of the Republic; national and international reforms and developments.

TURKISH LANGUAGE I – 2 (2+0)

Covers: Classification of world languages; structural and root differences among languages; Ural-Altaic language family; language–culture–thought relations; phonetics in Turkish; sound rules and elements.

FOREIGN LANGUAGE I – 2 (2+0)

Covers: Basic grammar rules for speaking and writing; explanations of grammar structures; practice and development of foreign language skills in line with the selected coursebook.

1st YEAR – 2nd SEMESTER

GENERAL ACCOUNTING II – 3 (3+0)

Covers: Inventory-related concepts within the chart of accounts; internal and external inventory procedures; valuation principles (according to Turkish Commercial Code and Tax Procedure Law); inventory-related accounting records; income statement accounts; preparation of balance sheet and income statement; monograph applications; computer-assisted accounting practices.

MACROECONOMICS – 3 (3+0)

Covers: Basic concepts; national income and output calculation; major macroeconomic schools; consumption and investment; economic growth and development; employment; inflation; money market; central bank and monetary policy; fiscal policy.

COMMERCIAL MATHEMATICS – 2 (2+0)

Covers: Decimal system; percentage and per-mille calculations; ratios and proportions; cost and sales calculations; profit–loss calculations; simple and compound interest; discount calculations; mixture and composition problems.

COMMERCIAL LAW – 3 (3+0)

Covers: General provisions of the Turkish Commercial Code; merchant, commercial enterprise, commercial provisions; pledges on commercial enterprises; dependent and independent merchant assistants; negotiable instruments law; issuance, transfer and consequences of non-payment of commercial bills; company law; types of companies; general provisions of commercial companies; trademarks.

STATISTICS – 2 (2+0)

Covers: Definition and importance of statistics; data collection and organization; census and sampling; data collection methods; frequency distributions; graphs; tabular and numerical summaries; measures of central tendency and dispersion; skewness and kurtosis; regression and correlation.

FINANCIAL INVESTMENT INSTRUMENTS – 3 (3+0)

Covers: Financial markets and instruments; types and valuation of stocks, bonds and other instruments; dividend policies; futures and options markets; risk and return.

TAX LAW – 3 (3+0)

Covers: Concept of tax; sources of tax law; constitutional principles of taxation; exemptions and exceptions; interpretation in tax law; parties to taxation; tax procedures; tax assessment, notification, accrual and collection; correction and statute of limitations; taxpayer obligations.

ATATÜRK’S PRINCIPLES AND HISTORY OF REVOLUTION II – 2 (2+0)

Covers: Formation of modern Turkey in the post-Atatürk period; modernization and cultural transformation of the Republic.

TURKISH LANGUAGE II – 2 (2+0)

Covers: Phonetic rules of modern Turkish; dialect differences; studies and research in Turkish linguistics; examples from contemporary Turkish.

FOREIGN LANGUAGE II – 2 (2+0)

Covers: Updating and improving students’ basic language skills; grammar, speaking, writing, vocabulary and listening activities aligned with coursebooks.

2nd YEAR – 1st SEMESTER

PACKAGE PROGRAMS I – 3 (3+0)

Covers: Installation of accounting software supplied in collaboration with software companies; recording purchase/sales invoices; bookkeeping; personnel procedures; payroll processes.

COST ACCOUNTING – 3 (3+0)

Covers: Concepts of cost accounting; classification of expenses; 7/A and 7/B systems; allocation of expenses; production cost calculation; cost of goods sold; inventory valuation; overhead distribution methods; job order costing; process costing; standard costing.

FINANCIAL STATEMENT ANALYSIS – 3 (3+0)

Covers: Concept of financial analysis; income statement analysis; auxiliary financial statements; comparative analysis; vertical and trend analysis; ratio analysis; cash flow and fund flow analysis; evaluation and reporting of results.

TURKISH TAX SYSTEM – 3 (3+0)

Covers: Historical development of the Turkish tax system; tax base for income, expenditure and wealth; analysis of tax legislation; income tax and its elements; exemptions, deductions and incentives; corporation tax; VAT; special consumption taxes; stamp tax; inheritance and property taxes; motor vehicle tax; local taxes.

ELECTIVE COURSES

PUBLIC FINANCE – 3 (3+0)

Covers: Distinction between public and private economics; classification of public expenditures and revenues; tax theory; budget balance; relationship between budget and borrowing; public budget; public debt.

COMPANY ACCOUNTING – 3 (3+0)

Covers: General information on companies; types of companies in Türkiye—general, limited, joint-stock, holding companies; bond issuance; finance bonds; accounting procedures.

E-COMMERCE – 3 (3+0)

Covers: History, development and technical infrastructure of e-commerce; e-commerce models; internet marketing; online advertising; e-commerce applications.

PROFESSIONAL ETHICS – 3 (3+0)

Covers: Definition and importance of ethics; ethical theories; business and professional ethics; social responsibility; factors affecting ethical behavior; accounting ethics; ethical principles for accountants; confidentiality, independence, commercial secrets, advertising ethics.

LAW OF OBLIGATIONS – 3 (3+0)

Covers: General provisions; contracts and validity; torts and conditions; unjust enrichment; performance of obligations; joint liability; termination of obligations.

MARKETING – 3 (3+0)

Covers: Analysis of business marketing approach; market segmentation; positioning; product differentiation; pricing strategies; marketing channels and their design.

INVENTORY AND BALANCE SHEET – 3 (3+0)

Covers: Year-end transactions; valuation in accounting; inventory procedures for cash, securities, receivables, inventories, tangible and intangible assets; liabilities and equity; preparation of financial statements.

AUDITING – 3 (3+0)

Covers: Basic concepts and historical development; auditing standards; audit evidence; working papers; audit process; planning; internal control; audit of assets, liabilities and income statement accounts; computer-based auditing; sampling; audit reporting.

RESEARCH METHODS AND TECHNIQUES – 3 (3+0)

Covers: Knowledge and scientific knowledge; scientific method; research models; research types; data types; data analysis; report writing.

LABOR AND SOCIAL SECURITY LAW – 3 (3+0)

Covers: Principles and sources of labor law; employment contract and obligations; termination of employment; working hours; annual leave; protection of women and children workers.

ACCOUNTING STANDARDS – 3 (3+0)

Covers: Turkish accounting practices; IAS/IFRS; Turkish Accounting Standards—principles, concepts, implementation rules.

HOSPITALITY ACCOUNTING – 3 (3+0)

Covers: Accounting in accommodation businesses; revenue tracking; foreign currency transactions; material control; personnel cost accounting; fixed assets and depreciation; financial reporting.

MANAGEMENT ACCOUNTING – 3 (3+0)

Covers: Management accounting concepts; cost–volume–profit analysis; profit planning; budgeting; pricing decisions; variance analysis.

PACKAGE PROGRAMS II – 3 (3+0)

Covers: Stock, current accounts, checks, notes receivable/payable, bank and cash account tracking through accounting software; preparation of financial statements; comprehensive application studies.

ACADEMIC TURKISH – 3 (3+0)

Covers: Definition of language; world languages; academic Turkish; academic writing; terminology; scientific data collection and reporting; linguistic characteristics of Turkish; academic reading and writing.

ADVANCED COMPUTER APPLICATIONS – 3 (3+0)

Covers: Excel macros and VBA procedures; form creation; automation; Access database applications (forms, reports, queries, tables, coding).

ORGANIZATIONAL BEHAVIOR – 3 (3+0)

Covers: Scientific foundations of organizational behavior; personality; attitudes; motivation; leadership; conflict; organizational change; ethics; power and politics.

2nd YEAR – 2nd SEMESTER

WORKPLACE PRACTICE – 9 (0+18)

WORKPLACE TRAINING – 12 (12+0)