Course Title Course Code Program Level
Specialized Accounting MYM204 Accounting and Tax Practices Associate Degree

Course Term
(Course Semester)
Teaching and Learning Methods
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
42 42 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Recommended Optional Programme Component
Course Objectives The objective of this course is to explain basically the way recognition operations are carried out in institutions where general accounting applications vary.
Course Content
Learning Outcomes (LO) Learning Outcomes of the course: Upon successful completion of this course the students will become: 1. Knowledgeable about recognition operations at the branches and headquarters of a bank. 2. Knowledgeable about the flow of accounting in construction businesses. 3. Knowledgeable about the flow of accounting in hotel businesses. 4. Knowledgeable about the flow of accounting in public institutions and organizations.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Definition of banks, classification, bank account definition
2. Week Funding and accounting for banks
3. Week Credit facilities and accounting
4. Week Service operations and accounting
5. Week Foreign exchange transactions and accounting
6. Week Definition of construction firms, qualifications
7. Week Accounting for construction costs
8. Week Midterm exam
9. Week Period end accounting transactions for construction companies
10. Week Qualifications of hotel business
11. Week Recognizing costs in hotel businesses
12. Week General information about Government Accounting System
13. Week Accounting procedures on the accrual basis in public institutions and organizations
14. Week Final exam
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Uzmanlık Muhasebeleri-Prof. Dr. Yılmaz Benligiray, Gazi Kitabevi
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)