Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

History

Nevşehir University Institute of Social Sciences was established as a result of combining fame and identities in the Official Gazette numbered 26536 on May 29, 2007. Students are accepted to the Non-Thesis Master's Program in the Department of Accounting and Auditing in the 2024–2025 Academic Year. The language of instruction is Turkish.


Qualification Awarded

Students who successfully complete the program are awarded a non-thesis master's degree in Accounting and Auditing.

Level of Qualification

Degree

Specific Admission Requirements

Candidates who will apply to the non-thesis Master's program must have an undergraduate graduation grade point average of at least 50.00 out of 100 on the 100 point system and at least 2.00 out of 4 point system. There is no ALES requirement for the non-thesis Master's program. It is sufficient for candidates who will apply to the non-thesis Master's program to have graduated from any undergraduate program of the university. There will be no interview/science exam.

Specific Arrangement For Recognition of Prior Learning

Exemption procedures are carried out in accordance with the relevant regulation. See: https://dosyalar.nevsehir.edu.tr/8d3392bd9fd73394a41357ab63c82570/nevsehir-haci-bektas-veli-universitesi-muafiyet-ve-intibak-islemleri-yonergesi.pdf

Qualification Requirements and Regulations

In the non-thesis master's program, at least 10 courses, not less than 30 credits, must be taken and the term project must be successful.

Profile of The Programme

The main purpose of the program is to train self-confident, expert individuals who have the knowledge and skills to meet the needs of today's and tomorrow's working life. The non-thesis master's program takes 1.5 years in total, 1 year of coursework and 1 semester of term project. Each student is assigned an advisor and students make their course preferences with the help of their advisor faculty members.

Key Learning Outcomes of the Programme

PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-2 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods
PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business.
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Can use accounting information in business decisions and practices.
PO-6 Analyze financial events on a theoretical basis.
PO-7 Analyze and control the activities and factors affecting costs.
PO-8 Can develop himself/herself in interdisciplinary fields that add value to personal change and development within the framework of interest, talent, social sensitivity and volunteering.
PO-9 It can improve the ability to adjust financial statements for inflation.
PO-10 Having methodological knowledge and skills related to the scientific research process.
PO-11 Explain the importance of ethics in the accounting profession.
PO-12 To be able to access information by conducting scientific research in social sciences, to have the ability to evaluate, interpret and apply information.
PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.
PO-15 Students will be able to comprehend the basic principles of accounting, auditing and tax issues and will be able to use these principles effectively in the decision-making process.
PO-16 Students will be able to develop solutions for complex problems encountered and/or unforeseen in practice, report and present these proposals in accordance with academic publication rules.
PO-17 Students have advanced knowledge about the basic concepts of business administration, the basic functions of business, the historical development of business science, its relations with other disciplines, businesses and their environment, business objectives, feasibility studies, business functions, cooperation between firms and entrepreneurship, and take and apply managerial decisions on these issues.
PO-18 Can communicate orally and in writing at the level of European Language Portfolio B2.

NQF-HETR Program Outcomes Matrices
TYYC PÇ-1 PÇ-2 PÇ-3 PÇ-4 PÇ-5 PÇ-6 PÇ-7 PÇ-8 PÇ-9 PÇ-10 PÇ-11 PÇ-12 PÇ-13 PÇ-15 PÇ-16 PÇ-17 PÇ-18
1- Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. X X X X X X X X X X X
2- Conceive the interdisciplinary interaction which the field is related with. X X X
1- Use of theoretical and practical knowledge within the field at a proficiency level. X X X X X X
2- Interpret the knowledge about the field by integrating the information gathered from different disciplines and formulate new knowledge. X X
3- Solve the problem faced related to the field by using research methods. X X
1- Independently conduct studies that require proficiency in the field. X X
2-Take responsibility and develop new strategic solutions as a team member in order to solve unexpected complex problems faced within the applications in the field. X X
3- Demonstrate leadership in contexts that require solving problems related to the field. X X X
1- Evaluate knowledge and skills acquired at proficiency level in the field with a critical approach and direct the learning. X X
1- Communicate current developments and studies within the field to both professional and non-professional groups systematically using written, oral and visual techniques by supporting with quantitative and qualitative data. X X
2- Investigate, improve social connections and their conducting norms with a critical view and act to change them when necessary. X X X
3- Communicate with peers by using a foreign language at least at a level of European Language Portfolio B2 General Level. X
4- Use advanced informatics and communication technology skills with software knowledge required by the field. X X
1- Audit the data gathering, interpretation, implementation and announcement stages by taking into consideration the cultural, scientific, and ethic values and teach these values. X X
2- Develop strategy, policy and implementation plans on the issues related to the field and assess the findings within the frame of quality processes. X X X X
3- Use the knowledge, problem solving and/or implementation skills in interdisciplinary studies. X X
Basic Area Competencies-Program Outcomes Matrix (Academic Weighted)
Açıklama PÇ-1 PÇ-2 PÇ-3 PÇ-4 PÇ-5 PÇ-6 PÇ-7 PÇ-8 PÇ-9 PÇ-10 PÇ-11 PÇ-12 PÇ-13 PÇ-15 PÇ-16 PÇ-17 PÇ-18
Based on license level competences, develops and deepens information in the same or different area at the level of expertise. X X X X X
Describe the interaction with disciplines associated with. X X X X X
It has the ability to transfer information on the field to employees and teammates. X X X X
Analytical and systematically analyzing, interpreting and evaluation ability to analytical and systematically. X X X X X
The decision has the ability to interpret, analyze, analyze the problems, to interpret the data by using the information in their application and behavior in their application and behavior. X X
Performs a study independently on the subjects that require expertise in the field. X X X
As the project conductor or participant, it takes responsibility for the project goals. X X X
Vision for the organization / institution determines the purpose and destination. X X X X X
Critically evaluates the acquired knowledge and skills. X X X
Transfers their knowledge and skills in the field written and orally to the interests of the knowledge and skills related to the field. X X X X
Communicates with those who work on the field. X X X
A foreign language communicates oral and written communication using at least the European Language Portfolio B2 overall. X
The computer software that can make data in and analyzes on the fields of work areas uses information and communication technologies at advanced level. X X
The organization / institution treats business and social ethical values. X
To be able to analyze their relations with the stakeholders of the organization / institution effectively. X X X X X X
It provides authenticity and contribution in the studies on the field. X X X X
The universality of social rights has adequate consciousness on environmental protection, occupational health and safety issues with social justice, quality and cultural values. X X X X





Turkey Higher Education Qualifications Framework (TYYC, Level 7,) ) Basic Field Competencies (Academic Weighted) PROGRAM ÇIKTILARI TYYÇ
PÇ-1 PÇ-2 PÇ-3 PÇ-4 PÇ-5 PÇ-6 PÇ-7 PÇ-8 PÇ-9 PÇ-10 PÇ-11 PÇ-12 PÇ-13 PÇ-15 PÇ-16 PÇ-17 PÇ-18
KNOWLEDGE Theoretical-Conceptual Based on license level competences, develops and deepens information in the same or different area at the level of expertise. 1 x x x x x x x x x x x x x x x x 1- Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. Theoretical-Conceptual KNOWLEDGE
KNOWLEDGE Theoretical-Conceptual Describe the interaction with disciplines associated with. 2 x x x x x x x x 2- Conceive the interdisciplinary interaction which the field is related with. Theoretical-Conceptual KNOWLEDGE
SKILLS Cognitive-Practical It has the ability to transfer information on the field to employees and teammates. 1 x x x x x x x x x x 1- Use of theoretical and practical knowledge within the field at a proficiency level. Cognitive-Practical SKILLS
SKILLS Cognitive-Practical Analytical and systematically analyzing, interpreting and evaluation ability to analytical and systematically. 2 x x x x x x x 2- Interpret the knowledge about the field by integrating the information gathered from different disciplines and formulate new knowledge. Cognitive-Practical SKILLS
SKILLS Cognitive-Practical The decision has the ability to interpret, analyze, analyze the problems, to interpret the data by using the information in their application and behavior in their application and behavior. 3 x x x x 3- Solve the problem faced related to the field by using research methods. Cognitive-Practical SKILLS
COMPETENCES Performs a study independently on the subjects that require expertise in the field. 1 x x x x x 1- Independently conduct studies that require proficiency in the field. Competence to Work Independently and Take Responsibility COMPETENCES
COMPETENCES As the project conductor or participant, it takes responsibility for the project goals. 2 x x x x x 2-Take responsibility and develop new strategic solutions as a team member in order to solve unexpected complex problems faced within the applications in the field. Competence to Work Independently and Take Responsibility COMPETENCES
COMPETENCES Vision for the organization / institution determines the purpose and destination. 3 x x x x x x x x 3- Demonstrate leadership in contexts that require solving problems related to the field. Competence to Work Independently and Take Responsibility COMPETENCES
COMPETENCES Critically evaluates the acquired knowledge and skills. 1 x x x x x 1- Evaluate knowledge and skills acquired at proficiency level in the field with a critical approach and direct the learning. Learning Competence COMPETENCES
COMPETENCES Transfers their knowledge and skills in the field written and orally to the interests of the knowledge and skills related to the field. 1 x x x x x x 1- Communicate current developments and studies within the field to both professional and non-professional groups systematically using written, oral and visual techniques by supporting with quantitative and qualitative data. Communication and Social Competence COMPETENCES
COMPETENCES Communicates with those who work on the field. 2 x x x x x x 2- Investigate, improve social connections and their conducting norms with a critical view and act to change them when necessary. Communication and Social Competence COMPETENCES
COMPETENCES A foreign language communicates oral and written communication using at least the European Language Portfolio B2 overall. 3 x x 3- Communicate with peers by using a foreign language at least at a level of European Language Portfolio B2 General Level. Communication and Social Competence COMPETENCES
COMPETENCES The computer software that can make data in and analyzes on the fields of work areas uses information and communication technologies at advanced level. 4 x x x x 4- Use advanced informatics and communication technology skills with software knowledge required by the field. Communication and Social Competence COMPETENCES
COMPETENCES The organization / institution treats business and social ethical values. 1 x x x 1- Audit the data gathering, interpretation, implementation and announcement stages by taking into consideration the cultural, scientific, and ethic values and teach these values. Field Specific Competence COMPETENCES
COMPETENCES To be able to analyze their relations with the stakeholders of the organization / institution effectively. 2 x x x x x x x x x x 2- Develop strategy, policy and implementation plans on the issues related to the field and assess the findings within the frame of quality processes. Field Specific Competence COMPETENCES
COMPETENCES It provides authenticity and contribution in the studies on the field. 3 x x x x x x 3- Use the knowledge, problem solving and/or implementation skills in interdisciplinary studies. Field Specific Competence COMPETENCES
COMPETENCES The universality of social rights has adequate consciousness on environmental protection, occupational health and safety issues with social justice, quality and cultural values. 4 x x x x Field Specific Competence COMPETENCES

Occupational Profiles of Graduates with Examples

Program graduates can work in public and private sector organizations.

Access to Further Studies

Candidates who successfully complete their non-thesis master's degree education can study in thesis master's programs, provided that they have sufficient scores from ALES and Foreign Language Exams.

Course Structure Diagram with Credits

1. Semester Course Plan

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-501 FINANCIAL ACCOUNTING 3 Hour(s) 0 Hour(s) 1 Fall Semester Compulsory 6
SEÇ-1 Elective Course Pool 1 - Hour(s) - Hour(s) 1 Fall Semester Optional 24
Total:
 30

2. Semester Course Plan

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-502 COST AND MANAGEMENT ACCOUNTING 3 Hour(s) 0 Hour(s) 1 Spring Semester Compulsory 6
SEÇ-2 Elective Course Pool 2 - Hour(s) - Hour(s) 1 Spring Semester Optional 24
Total:
 30

3. Semester Course Plan

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-517 TERM PROJECT 0 Hour(s) 1 Hour(s) 2 Fall Semester Compulsory 18
SEÇ-3 Elective Course Pool 3 - Hour(s) - Hour(s) 2 Fall Semester Optional 12
Total:
 30

Elective Course Pool 1

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-515 INFLATION ACCOUNTING 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-505 FINANCIAL MANAGEMENT 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-511 INTERNAL AUDIT 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-509 ACCOUNTING AUDIT 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-503 ACCOUNTING STANDARTS AND APPLICATIONS 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-507 ORGANIZATIONAL BEHAVIOR 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6
MUD-513 DATA ANALYSIS 3 Hour(s) 0 Hour(s) 1 Fall Semester Optional 6

Elective Course Pool 2

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-510 INDEPENDENT AUDITING STANDARDS 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-508 BOBI FRS AND APPLICATIONS 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-512 FINANCIAL REPORTING AND ANALYSIS 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-504 ACCOUNTING IN SERVICE INDUSTRY 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-514 LAW 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-506 DECISION MAKING 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6
MUD-516 CORPORATE GOVERNANCE PRINCIPLES 3 Hour(s) 0 Hour(s) 1 Spring Semester Optional 6

Elective Course Pool 3

Course Code Course Title Theoretical Practice Year Semester of Study Type of Course ECTS
MUD-519 PROFESSIONAL LAW AND ETHICS 3 Hour(s) 0 Hour(s) 2 Fall Semester Optional 6
MUD-525 SOCIAL ACCOUNTING APPLICATIONS 3 Hour(s) 0 Hour(s) 2 Fall Semester Optional 6
MHD-521 TAX LEGISLATION AND PRACTICE 3 Hour(s) 0 Hour(s) 2 Fall Semester Optional 6
MUD-523 DEVELOPING MANAGERIAL SKILLS 3 Hour(s) 0 Hour(s) 2 Fall Semester Optional 6

Examination Regulations, Assessment and Grading

Students are subjected to at least 1 midterm and 1 final exam for each course. Midterm exams contribute 40% to the success grade, and the final exam contributes 60%. All exams are evaluated out of 100 points. Students who receive one of the letter grades (AA), (BA), (BB), (CB) and (CC) in a course are considered to have passed that course.

Graduation Requirements

To successfully complete the program, it is necessary to pass all courses in the program and successfully complete the term project.

Mode of Study

Full time.

Facilities

The department's education and training activities are carried out by a large number of professors, associate professors, assistant professors, research assistants and research assistants. The courses in the department are held in classrooms with a capacity of 45 people and projection equipment. The students of the department can benefit from the library and computer laboratory, which are open throughout the day, free of charge.

Programme Director or Equivalent

Nevsehir University, Institute of Social Sciences, Department of Economics 50300, NEVSEHIR Web Address http://sbe.nevsehir.edu.tr/ Tel +90-384 / 2281110 - 2281004