History
Department of Accounting and Taxation started to admit students in the 2004-2005 academic year.
Mission
By giving education opportunities equipped with scientific and technological infrastructure to the young people in our country and region; To train qualified manpower that can think universally, innovative, participatory, professional competence and self-confidence that society needs.
Vision
To be a department that has the high standards required by professional accountants, raises a modern, environmentalist, innovative, sharing, qualified workforce preferred by the business world, can contribute to the economy efficiently in working life, and educates graduates with scientific thinking.
Degree to be Taken
Graduates are entitled to receive an associate degree with the title of professional accountant.
To be successful in the YKS exam conducted by the Student Selection and Placement Center (OSYM). Admission conditions for foreign students are announced on the university's website at the beginning of each academic year.
Transition To The Upper Echelon
Candidates who have successfully completed their associate degree education, provided that they get sufficient points in the Vertical Transfer Exam (DGS) conducted by the Student Selection and Placement Center; Accounting, Accounting and Financial Management, Accounting and Finance Teaching, International Finance, International Business, International Trade, International Trade and Finance, International Trade and Business Administration, Logistics Management, Labor Economics and Industrial Relations, Business Administration and Economics can transfer to undergraduate programs. Likewise, as a result of the Vertical Transfer Exam, they can enroll in the third year of the Open Education Faculty, Department of Economics and Business Administration.
Graduation Requirements
Students who successfully complete all the courses in the program for a total of 120 AKTS and achieve a weighted grade point average of at least 2.0 out of 4.00 are entitled to graduate.
Employment Opportunities of Graduates
Graduates of the department work in accounting departments of companies, banking and finance sector, accounting offices, financial consultancy offices, foreign trade companies, all kinds of commercial enterprises, insurance companies and audit firms. In addition, graduates who want to work in government institutions can find the opportunity to work in the accounting units of public areas such as the Ministry of Finance, Property directorates, financial offices and tax offices by getting a valid score from the KPSS exam.
Learning Objectives
To meet the lack of qualified intermediate staff related to accounting and pre-accounting of all kinds of commercial enterprises, finance sector and financial institutions by providing quality training.
Accounting and Tax Department Activities
1- Accounting package programs training and application studies
2-Making correspondence about the field using a computer, storing information, using the stored information
3- Practices to process the books used in commercial life in accordance with the procedures and principles in accordance with the legislation
4- Using accounting information in strategic, tactical and operational dimensions and analyzing and designing this information at organizational level
5- Applications of arranging the relevant accounting records in accordance with the legal regulations regarding company types, establishment, capital increase and decrease, profit distribution and liquidation transactions.
Name | Division | Phone | |
---|---|---|---|
Asst. Prof. Dr. Fahrettin Pala | Accounting and Tax Applications Program | fahrettinpala@gumushane.edu.tr | 3737 |
Asst. Prof. Dr. Yusuf Kalkan | Accounting and Tax Applications Program | yusufkalkan@gumushane.edu.tr | 3713 |
Lecturer Tuğba Betül Özav | Accounting and Tax Applications Program | tugbabetul@gumushane.edu.tr | 3728 |
Lecturer Dr. Muhterem Çağdaş Abay | Accounting and Tax Applications Program | cagdas.abay@gumushane.edu.tr | 3736 |
Mission
By providing education opportunities equipped with scientific and technological infrastructure to the young people in our country and region, To train qualified manpower that can think universally, innovative, participatory, professional competence and self-confidence that society needs.
Vision
To be a department that has the high standards required by professional accountants, raises a modern, environmentalist, innovative, sharing, qualified workforce preferred by the business world, can contribute to the economy efficiently in working life, and educates graduates with scientific thinking.
External Stakeholder of the Division
Within the scope of the Certified Public Accountants and Independent Accountant and Financial Advisor Law No. 3568, opinions are sought from individuals in the public and private sector, as well as from chambers and non-governmental organizations to which they are subject, on educational processes, curriculum, alumni profile and employment. The department organizes seminars and meetings with external stakeholders at the beginning of each academic term to exchange information/experiences and ideas within the scope of career days, and to receive suggestions and opinions regarding students' individual career determination preferences.
Internal Stakeholders of the Division
Active and Graduated Students of the Department
Performance Evaluation Criteria of the Department:
Education: Employment rate of graduated students, success rates in job exams held by various public and private sector organizations
Department Performance Goals
2019 targets
ACADEMIC
Department Academic Staff Planning
Planning is carried out within the framework of the “ Regulation on Determination and Use of Academic Staff Norm Staffs in State Higher Education Institutions ”
Development Opportunities of Academic Staff
It is possible for academic staff to be assigned to participate in seminars (research methods, econometrics courses, etc.) and educational activities (PhD, Master's, Erasmus, Mevlana, etc.) held in the country or abroad in order to develop and train themselves, if they complete the legal processes. In addition, academic staff are encouraged and provided to participate in the project and academic publication writing trainings organized by the BAP unit.
EDUCATION
Department Student Admission Requirements
To be successful in the YKS exam conducted by the Student Selection and Placement Center (OSYM). Admission conditions for foreign students are announced on the university's website at the beginning of each academic year.
Student Qualification Requirements
In order to obtain an associate degree from the Accounting and Tax Department, students must;
Number of Department Students:
Total: ….. Female: ….. Male: ……
Graduation Requirements
Students who successfully complete all the courses in the program for a total of 120 AKTS and achieve a weighted grade point average of at least 2.0 out of 4.00 are entitled to graduate. In addition to successfully completing the courses, a 30-day internship must be completed.
Employment Opportunities of Graduates
Graduates of the department work in accounting departments of companies, banking and finance sector, accounting offices, financial consultancy offices, foreign trade companies, all kinds of commercial enterprises, insurance companies and audit firms. In addition, graduates who want to work in government institutions can find the opportunity to work in the accounting units of public areas such as the Ministry of Finance, Property directorates, financial offices and tax offices by getting a valid score from the KPSS exam.
Educational Process in the Department
The curriculum of the department is reviewed at the end of each semester, and the proposals for changes in the curriculum are discussed at the departmental boards and necessary changes are made.
Education takes place in 3 different environments.
a) In the classroom environment,
b) In the laboratory environment
c) In practice (in the form of real life applications).
a) Theoretical courses (Accounting, General Business, Introduction to Economics, End of Term Accounting, etc.) are given in the classroom environment.
b) Computer applied courses (Computerized Accounting, ETA program, etc.) are given in the laboratory environment.
c) In practice (Real life applications) is provided by internship and homework studies.
Program Learning Outcomes:
Upon successful completion of this program, students will be able to:
1 Learns basic accounting concepts, theories, problems and actors.
2 Uses appropriate methods for solving accounting and tax problems.
3 Collects, analyzes, interprets and compares data about accounting and business.
4 Develops oral and written communication skills.
5 Follows and analyzes the literature in the field of accounting and tax applications.
6 Gains knowledge about the problems of the age and offers solutions.
7 Gains and develops lifelong learning behavior.
8 Becomes aware of professional and ethical responsibilities.
9 Makes teamwork within and between disciplines.
Counseling Services Offered To Students
Consultancy services are provided under 4 main headings. These:
1. Course selection and registration: During the course selection process, students get consultancy services by contacting their academic advisors.
2. Participation in exchange programs (Erasmus, Farabi, Mevlana etc.): Announcements are made to the students on the official website of the university every academic semester.
3. Employment: Students are informed about the fields and working conditions in which they can be employed collectively at least once during the semester. Apart from these, each student who requests is given information about the fields in which they can be employed and their working conditions.
4. Internship: Announcements are made to the students on the official website of the university every academic semester. In addition, the students are informed by the members of the internship commission to contact the department secretariat, obtain their internship files and follow other processes.
Opportunities to Participate in Exchange Programs
Students who want to participate in exchange programs can apply to Erasmus, Mevlana and Farabi programs through the Foreign Relations Office. Department coordinators provide the students with the necessary support during the application and subsequent processes.
Club Counseling Activities Conducted by Department Academics
No club consultancy activities are carried out by our department.
LESSONS
Lesson Code |
Course Name |
T+U |
AITB191 |
Ataturk's Principles And History Of Revolution - I |
2+0 |
MAT 117 |
General Mathematics |
2+0 |
MVP 101 |
General Accounting - I |
3+1 |
MVP 107 |
Basic Law |
2+0 |
MVP 109 |
General Business |
2+0 |
MVP 113 |
Introduction To Economics - I |
3+0 |
MVP 115 |
Accounting Systems And Organization |
1+1 |
TDB 101 |
Turkish Language - I |
2+0 |
YDB 117 |
English - I |
2+0 |
DGR 101 |
Our Values |
2+0 |
|
|
|
AITB192 |
Ataturk's Principles And History Of Revolution - II |
2+0 |
MVP 102 |
General Accounting - Iı |
3+1 |
MVP 106 |
Commercial Law |
2+0 |
MVP 110 |
Statistics |
2+0 |
MVP 114 |
Introduction To Economics - II |
3+0 |
MVP 116 |
Public Finance |
3+0 |
STJ 102 |
Internship |
0+0 |
TDB 102 |
Turkish Language - Iı |
2+0 |
YDB 118 |
English - II |
3+0 |
|
|
|
2. CLASS |
|
|
MVP 203 |
Cost Accounting |
2+1 |
MVP 205 |
Financial Management |
2+0 |
MVP 207 |
Corporate Accounting |
2+1 |
MVP 209 |
Tax Law |
3+1 |
MVSEC213 |
Foreign Trade Transactions |
2+0 |
MVSEC215 |
Economic Policy |
2+0 |
MVSEC217 |
Period End Accounting Transactions |
2+0 |
MVSEC219 |
Law Of Obligations |
2+0 |
MVSEC221 |
Quality Assurance Standards |
2+0 |
MVSEC225 |
Labor And Social Security Law |
2+0 |
MVSEC227 |
Accounting Applications |
2+0 |
MVSEC237 |
Tax Applications |
2+0 |
SEC 201 |
Elective (4 Courses To Be Selected) |
2+0 |
|
|
|
MVP 206 |
Turkish Tax System |
3+1 |
MVP 218 |
Computerized Accounting |
1+3 |
MVSEC228 |
Foreign Trade Transactions Accounting |
2+0 |
MVSEC230 |
Capital Market Transactions |
2+0 |
MVSEC232 |
Marketing |
2+0 |
MVSEC234 |
Entrepreneurship And Smes |
4+0 |
MVSEC236 |
Accounting Audit |
2+0 |
MVSEC238 |
Financial Statements Analysis |
2+0 |
MVSEC240 |
Money And Bank |
2+0 |
MVSEC242 |
Turkish Economy |
2+0 |
SEC 202 |
Elective (4 Courses To Be Selected) |
2+0 |
STJ 200 |
Internship |
0+0 |