Niğde Ömer Halisdemir Üniversitesi Logo T.C. NIGDE UNIVERSITY
NİĞDE VOCATIONAL SCHOOL OF SOCIAL SCIENCES - ACCOUNTING AND TAX APPLICATIONS
COURSE DESCRIPTION
1. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory ATA1015 ATATURK PRINCIPLES AND THE HISTORY OF REVOLUTION I 2 0 2
Atatürk İlkeleri ve İnkılâp Tarihi Dersinin Amacı İnkılap ve İnkılapla Alakalı Kavramlar Osmanlı Devletinin Yıkılışı XIX. Yüzyılda Osmanlı Devletinde Yenilik Hareketleri Osmanlı Devletinin Son Döneminde Devleti Kurtarmaya Yönelik Fikir Akımları XX. Yüzyıl Başlarında Osmanlı Devletinin Durumu Mondros Ateşkes Antlaşması Sonrası Memleketin Durumu Milli Mücadeleye Hazırlık Dönemi Büyük Millet Meclisinin Açılması ve Çalışmaları Büyük Millet Meclisinin Açılışından Sonraki Siyasi ve Askeri Gelişmeler Lozan Barış Antlaşması, Önemi ve Sonuçları
Compulsory NMU1001 GENERAL ACCOUNTING I 2 2 4
Basic Concepts and Accounting System, Accounts Balance Sheet, Income Statement Accounts
Compulsory NMU1003 GENERAL ECONOMICS 3 0 4
Basic Concepts Related to Economics and Economic
Compulsory NMU1005 BASIC LAW 2 0 4
Legal Systems of the Turkish Legal System, Law Departments and Resources, the Turkish judicial system, Judicial Institutions and Types of Litigation, Legal Affairs, Relationships and Transactions, Person Concept, Classification, and licenses Heritage concept and the legal heirs of persons. Property Rights, Subject, Scope and Types, Loan Types Concept and Contract, Independent Accountants and Public Accounting Legislation
Compulsory NMU1007 CONTACT 2 0 2
Definition and Meaning of the Concept of Communication, Meaning and Function of Organizational Communication
Compulsory NMU1009 GENERAL BUSINESS 3 0 3
Basic economic indicators to analyze, create the idea of setting up the workplace, workplace organization carry out operations, the location of business activity open
Compulsory NMU1011 COMMERCIAL MATHEMATICS 2 0 2
Calculation of cost and sales price, split-rate and rate of correct knowledge of company accounts, knowing inverse ratio, divide the composite rate, cost of sales prices and profit and loss calculation, discount, discount exterior, interior correlation between the discount amount, the use of logarithms, rulers, anti-logarithm counted with the four trading accounts, compound discount calculations
Compulsory NMU1013 CAREER PLANNING 2 0 4
Compulsory TDL1011 TURKISH LANGUAGE I 2 0 2
Dil ve Diller: Dil Millet İlişkisi, Dil Kültür İlişkisi Yeryüzündeki Diller ve Türk Dilinin Dünya Dilleri arasındaki Yeri; Kaynakları bakımından Dil AileleriTürk Yazı Dilinin tarihi gelişimi; Eski Türkçe, Orta Türkçe, Divanü Lügat-it Türk, Atabetü'l- Hakayık, Harezm Türkçesi, Eski Türkiye Türkçesi (Eski Anadolu Türkçesi) ; Yeni Türkçe Dönemi, Modern Türkçe Dönemi, Batı, Güney Batı Türkçesi) , Türkiye Türkçesi, Doğu ( Kuzey ) Doğu Türkçesi) , KaratayTürkçesi, Ses Bilgisi (FONETİK) , Ses ve sesin oluşumu, büyük ve küçük ünlü uyumu, Türkçedeki başlıca ses olayları; Türkçe'nin ses özellikleri, Türkçe'nin hece yapısı, cümle vurgusu. Şekil Bilgisi (MORFOLOJİ- BİÇİM BİLGİSİ) , şekil bakımından kelimeler, kökler, gövdeler, ekler (yapım ekleri, çekim ekleri) , anlatım ve vazifeleri bakımından kelimeler; isimler, sıfatlar, zamirler, fiiller, fiil çekimi, şekil ve zaman ekleri, fiilimsiler, edatlar, fiilden türeyenler ve isimden türeyenler, anlam bilimi; kelimede anlam, kelimenin anlam çerçevesi
Compulsory YDL1013 FOREIGN LANGUAGE I 3 0 3
Öğrencilerin, somut ihtiyaçları dile getiren günlük hayatta sık kullanılan ifadeleri ve basit cümleleri anlayabilmeleri ve bunlarla kendilerini ifade edebilmeleri, kendilerini ve başkalarını tanıtabilmeleri, başka insanların kişisel bilgilerine yönelik sorular sorabilmeleri ve bu tür sorulara yanıt verebilmeleri için gerekli temel konuları ( verb to be, Simple Present, can, can't, a/an, some, any, object pronouns, there is / are, have got, past of to be, Simple Past, etc.) içermektedir.
2. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory ATA1016 ATATÜRK PRINCIPLES AND THE HISTORY OF REVOLUTION II 2 0 2
Türk İnkılâp Hareketleri, Atatürk Dönemi Türk Dış Politikası, Türk İnkılâbının Temel İlkeleri (Atatürk İlkeleri), Bütünleyici İlkeler, Atatürk’ün Hastalığı ve Ölümü, İsmet İnönü’nün Cumhurbaşkanı Seçilmesi ve İsmet İnönü Dönemi (1938–1950), II. Dünya Savaşı, Demokrat Parti İktidarı ve Adnan Menderes Dönemi (1950–1960), Askeri Darbeler ve Türkiye Cumhuriyeti (1960–1980), 12 Eylül 1980 Darbesi ve Sonrasında Türkiye
Compulsory NMU1002 GENERAL ACCOUNTING II 2 2 4
Basic Concepts of Operations with Inventory, Accounting, and Accounting Non-Domestic Inventory Work and Income Statement Balance Sheet Accounts, Financial Financial Statements
Compulsory NMU1012 TAX LAW 3 0 4
The basic principles of tax law, basic concepts with regard to taxation, tax offenses and penalties, the Turkish tax system, income tax and the application and implementation of corporate income tax, property tax and its application, inheritance and gift tax, motor vehicles and vehicle purchase tax, value added tax, stamp duty and fees
Compulsory NMU1018 ACCOUNTING APPLICATIONS 3 2 6
Introducing the commercial documents and declarations used in commercial life and the required books to be kept within the scope of the course, preparation of documents and statements and accounting records, informing and applying about e-documents.
Compulsory NMU1020 ENTREPRENEURSHIP 2 0 4
Compulsory NMU1022 OFFICE PROGRAMS 2 1 5
Compulsory TDL1012 TURKISH LANGUAGE II 2 0 2
Kelime grupları, kelimelerin gerçek, yan ve mecaz anlamları, Deyimler, ikilemeler, terimler, dil yanlışları, Türkçenin cümle yapısı, cümle öğeleri, cümle çözümlemeleri, roman, makale, deneme, şiir gibi yazılı anlatım türleri, sunum, rapor ve tutanak örnekleri, dilekçe, iş mektubu ve Özgeçmiş (CV) yazma, karşılıklı konuşma ve tartışma gibi anlatım türleri
Compulsory YDL1014 FOREIGN LANGUAGE II 3 0 3
Öğrencilerin, güncel hayatla ilgili cümleleri ve sıkça kullanılan ifadeleri anlayabilmeleri (kendileri, aileleri, iş ve yakın çevreleri, alışveriş vb. ile ilgili bilgileri), gerekli durumlarda anlaşılır ve bildik konuların doğrudan aktarımını yapabilmeleri, temel seviyedeki anlatımlarla kendilerini, eğitimlerini, yakın çevrelerini ve doğrudan ihtiyaca yönelik durumlarını anlatabilmeleri için Yabancı Dil I dersini temel alan ve devamı olan konuları (Present Continuous, adverbs of manner, comparison of adjectives, superlative adjectives, prefer + noun/-ing form, will, Present Perfect, have to/ don’t have to, wh- questions, be going to for intentions and plans, infinitive of purpose, verbs + infinitive/-ing form etc.) içermektedir.
3. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory NMU2007 TURKISH TAXATION SYSTEM 3 0 3
The basic principles of tax law, basic concepts with regard to taxation, tax offenses and penalties, the Turkish tax system, income tax and the application and implementation of corporate income tax, property tax and its application, inheritance and gift tax, motor vehicles and vehicle purchase tax, value added tax, stamp duty and fees
Elective NMU2011 FOREIGN TRADE TRANSACTIONS 2 0 2
The historical development of foreign trade, foreign trade theory, export marketing, international environmental factors affecting foreign trade, foreign trade payments, foreign trade affecting the socio-economic, political, psychological, economic, financial, legal, and human factors
Elective NMU2013 INFORMATION AND COMMUNICATION TECHNOLOGY 1 2 4
Communicate on the Internet, apply for a job to do on the Internet, edit digital data, ready with the template to prepare promotional material
Elective NMU2015 I OFFICE OF PROGRAM 2 1 4
The computer to create a text file, text file, process, prepare the computer professional writing, mathematical and logical file on the computer to create
Elective NMU2017 HUMAN RESOURCES MANAGEMENT 2 0 4
Human resources planning, to ensure the satisfaction of seeing work, carry out activities related to professional development,
Elective NMU2019 KEYBOARD TECHNIQUES 2 2 5
The technique is taught in accordance with the texts and to write, depending on the time
Elective NMU2021 CONSTRUCTION ACCOUNTING 3 0 4
Construction work uniform accounting system, accounting and tax practice construction works
Elective NMU2023 PROFESSIONAL ETHICS 2 0 4
To review the concepts of ethics and morality, to comply with the principles of professional ethics
Elective NMU2025 PROFESSIONAL FOREIGN LANGUAGE I 2 0 3
Professional area of foreign language, foreign language, understand, speak, write and read
Elective NMU2027 QUALITY ASSURANCE AND STANDARDS 2 0 4
Kalite Yönetim Sisteminin Altyapısını Oluşturmak, Kalite Standartlarını Uygulamak, İstatistiksel kalite kontrol yöntemleri uygulamak
Compulsory NMU2029 PACKAGE PROGRAMS I 2 1 3
Basic concepts, the organization of computerized accounting, accounting software packages, company description, accounting module, billing module, pull the bill module, inventory module, module production, accounting integration, the creation of financial statements, management accounting function, a variety of applications
Compulsory NMU2031 FINANCIAL MANAGEMENT 3 0 3
Basic concepts, financial analysis, financial planning and budgeting, break-even analysis and leverage, working capital management, cash management, receivables management, inventory management, short-term funding sources and costs.
Compulsory NMU2033 COST ACCOUNTING 2 1 3
Definition of accounting, cost accounting purposes, general accounting and cost accounting relationships, spending, expense and cost concept, expenditures by type of separation, change of manufacturing expenses, expenses related to the type of application in our country, society, an example solution, solved examples of precedent, raw material costs, production costs , goes to issues with carriers, fire, and problems related to residues, costing systems, job order costing system, costing system, standard cost system
Elective NMU2035 2 0 4
Elective NMU2037 TURKISH TAXATION SYSTEM 3 0 4
The basic principles of tax law, basic concepts with regard to taxation, tax offenses and penalties, the Turkish tax system, income tax and the application and implementation of corporate income tax, property tax and its application, inheritance and gift tax, motor vehicles and vehicle purchase tax, value added tax, stamp duty and fees
Internship NMU2047 BASED INDUSTRY TRAINING 0 0 5
The student will work 40 working days of practical training
Elective USD2051 FIRST AID 3 0 4
Elective USD2053 PROFESSIONAL ENGLISH 2 1 4
Elective USD2071 PRODUCT DESIGN 2 1 4
4. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory NMU2004 LABOR AND SOCIAL SECURITY LAW 2 0 2
Basic concepts and historical development of social security, employment contracts, the legal structure of the employment contract, employment and compensation, working hours, overtime work, worker organizations, strikes and lockouts
Elective NMU2014 FOREIGN TRADE ACCOUNTING OPERATIONS 2 0 4
Muhasebenin uluslararası boyutu, finansal muhasebe, uluslararası ticari işlemlerin muhasebeleştirilmesi, çok uluslu şirketlerin yapısı, çok uluslu şirketlerin yapısı, yabancı para transferi, çifte vergilendirme, çok uluslu şirketlerin muhasebe problemleri
Elective NMU2016 OFFICE OF PROGRAM II 2 1 4
Create a presentation, create a database, create database report, to make Web transactions
Elective NMU2018 ACCOUNTING CONTROL 3 0 4
The concept of audit, audit report, audit evidence, audit the accounts of assets and resources
Elective NMU2020 PROFESSIONAL CORRESPONDENCE 3 1 4
In general, communication, written communication, organizational communication, writing techniques, types of correspondence, the factors that increase the effectiveness of correspondence, business papers, official letters, reports, report writing and petitions
Elective NMU2024 PUBLIC RELATIONS 2 0 2
Structure of public relations, implementation of
Elective NMU2026 PROFESSIONAL FOREIGN LANGUAGE II 3 0 3
Professional area of foreign language, foreign language, understand, speak, write and read
Elective NMU2028 BANK ACCOUNTING 3 0 4
General information about financial accounting, bank accounting planning, foreign trade transactions, money transfers and accounting. Bank services, accounting, year-end closure of accounts, financial preparation and analysis
Elective NMU2030 E COMMERCE 2 0 4
E-commerce activities to plan, carry out the activities of E-commerce
Elective NMU2032 COMMERCIAL LAW 2 0 4
Commercial Business Law, Corporate Law, Securities Law
Elective NMU2034 PUBLIC FINANCE 2 0 4
Definition of public revenues, the budget of the Turkish tax system
Elective NMU2036 FINANCIAL INVESTMENT VEHICLES 2 0 4
Securities transactions, to evaluate the derivative market instruments, financial instruments to evaluate
Compulsory NMU2038 PACKAGE PROGRAMS II 2 1 3
Basic concepts, the organization of computerized accounting, accounting software packages, company description, accounting module, billing module, pull the bill module, inventory module, module production, accounting integration, the creation of financial statements, management accounting function, a variety of applications
Compulsory NMU2040 FINANCIAL STATEMENTS AND ANALYSIS 2 1 3
Balance sheet and income statement definition, method of vertical percentages, amounts comparison method, trend analysis method, the present value method, the payback period method, funds flow statement and fund flow statement analysis
Compulsory NMU2042 CORPORATE ACCOUNTING 2 0 2
Basic concepts, collective companies, organizations, profit and loss distribution and liquidation procedures, the name of limited liability companies, organizations, profit and loss distribution and liquidation procedures, joint-stock companies, organizations, profit and loss distribution and liquidation procedures, capital divided into shares limited liability companies, organizations, profit and loss distribution and liquidation procedures , incorporated corporations, profit and loss distribution and liquidation procedures, organization of cooperatives, the difference between income and expenditure distribution and liquidation processes
Compulsory NMU2044 RESEARCH METHODS AND TECHNIQUES 1 1 2
Selected Research Topics, Making Resource Research, Research Results Evaluation and Research Results Report Become Conversion, Making Presentation Foundation Making a presentation
Elective NMU2046 ACCOUNTING STANDARDS 3 0 4
Internship NMU2048 INDUSTRIAL INTERNSHIP 0 0 5
Students do internships in the workplace for 60 days.
Elective NMU2050 LABOR AND SOCIAL SECURITY LAW 2 0 4
Elective USD2050 COMMUNICATION 3 0 4
Elective USD2052 QUALITY ASSURANCE AND STANDARDS 3 0 4
Elective USD2066 WORK LIFE 3 0 4
Elective USD2068 INTEGRATION OF FIRST AID INTO DISASTER ORGANIZATION 3 0 4
Elective USD2072 STYLE CONSULTANCY 2 0 4