DEGREE PROGRAMMES

: Accounting

General Description

History

The program is founded by Dokuz Eylül University Institute of Social Sciences, Department of Management. Currently being affiliated with the department, masters program is continuing education as an interdisciplinary program. Programs education language is Turkish and objectives are performing financial reporting at domestic and international level by utilizing interior and exterior accounting information, obtaining reliable financial statements by executing accurate accounting records, providing convergence with accounting and eliminating unnecessary financial expenses with the help of accounting profession.

Qualification Awarded

Master's Degree in Accounting (MSc.)

Level of Qualification

Second Cycle (Master's Degree)

Specific Admission Requirements

First Cycle (Bachelor's Degree) diploma; a minimum score of 55 from the Academic Graduate Education Entrance Examination (ALES) in the related field or GRE/GMAT equivalent; a minimum score of 50 from the Foreign Language Exams (UDS/KPDS/YDS) or TOEFL IBT/PEARSON PTE/Goethe-Zertifikat/TestDaF/DELF&DALF equivalent or a minimum score of 55 from DEU School of Foreign Languages English Proficiency Test. Transcript; a minimum score of 65 from the graduate school academic proficiency exam.

Specific Arrangements for Recognition of Prior Learning (Formal, Non-Formal and Informal)

According to the Regulations of Dokuz Eylül University for Graduate Schools, students are not connected to the right for internal transfer, previously taken courses at another graduate programme by another university with a successful grade may be recognized by the related programmes after the letter of the students includes course contents and the transcript, and by the recommendation of the head of the departments and by the decision of the Board of Directors. The courses taken by the outgoing Exchange students have the recognition at the school either as compulsory or elective.

Qualification Requirements and Regulations

2 years, 2 semesters per year, 16 weeks per semester, 120 ECTS in total.

Profile of the Programme

There are 11 professors and 3 research assistant serving in the program of Accounting Masters in Dokuz Eylül University Institute of Social Sciences. Also there is a thesis library assisting in graduate students thesis studies, a computer lab plus wireless internet connection. Offered courses in the program are taught in Turkish.

Key Learning Outcomes

1   Discusses theories of accounting.
2   Gains fundamental science info about profession and science of accounting plus auditing along with gaining ability to implement.
3   Prepares a business chart of accounts and its breakdowns by sector.
4   Prepares, reports and analyzes financial statements according to International Financial Reporting Standards.
5   Determines convenient allocation keys in each stage of cost allocation by sector.
6   Prepares internal reports that ought to be prepared by cost accounting department.
7   Prepares corporate budgets by sector.
8   Keeps trace of and discusses International Financial Reporting Standards.
9   Assures suitability of financial statements to International Financial Reporting Standards and International Auditing Standards.
10   Evaluates accounting applications in terms of profession ethics.
11   Converges accounting applications with tax legislation.
12   Takes business decisions resting upon accounting information.
13   Pursues interdisciplinary studies related with profession.

Occupational Profiles of Graduates with Examples

Graduates of masters program, can find employment opportunities in accounting departments of public and privates sector, auditing, certşfşed public accounting, financial consulting companies as accountant, auditor, certified public accountant, financial advisor, sworn-in public accountant positions. Moreover, they can work as research assistant and faculty member positions in various universities.

Access to Further Studies

May apply to third cycle programmes.

Course Structure Diagram with Credits

In curriculum of Accounting Masters Program all courses are required courses apart from one elective course. After completing their courses successfully, students are required to work on their thesis and complete it successfully. There are no prerequisites asked for taking the courses. Throughout the program that consists of theoretic and applied courses it is important to benefit from other disciplines constituting a base for accounting, obtaining advanced knowledge about disciplines, examining concepts and ideas related with accounting from a scientific viewpoint, evaluating and interpreting data, implementing in innovations and innovative study principles.
T: Theoretical P: Practice L: Laboratory
B: Spring Semester G: Fall Semester H: Full Year
1 .Semester:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
G 1 SBE 5000 TECHNIQUES OF SCIENTIFIC RESEARCH AND PUBLICATION ETHICS COMPULSORY 3 0 0 5
G 2 İMH 5031 INTERNATIONAL ACCOUNTING COMPULSORY 3 0 0 7
G 3 İMH 5005 COSTS AND BUSINESS DECISIONS COMPULSORY 3 0 0 6
G 4 İMH 5001 THEORETICAL AND TECHNIQUE STRUCTURE OF ACCOUNTING FINANCE COMPULSORY 3 0 0 6
G 0 - ELECTIVE COURSE ELECTIVE - - - 6
TOTAL:   30
 
1 .Semester Elective:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
G 1 İMH 5029 CORPORATE ACCOUNTING PRACTICES AT THE PROCESS OF INSTITUTIONALIZATION ELECTIVE 3 0 0 6
G 2 İMH 5027 FINANCIAL PLANNING ELECTIVE 3 0 0 6
 
2 .Semester:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
B 1 İMH 5002 END OF TERM OPERATIONS IN ACCOUNTING COMPULSORY 3 0 0 5
B 2 İMH 5006 ADVANCED COST ACCOUNTING COMPULSORY 3 0 0 5
B 3 İMH 5008 AUDITING COMPULSORY 3 0 0 4
B 4 İMH 5096 SEMINAR COMPULSORY 0 2 0 4
B 5 İMH 5004 FINANCIAL STATEMENT ANALYSIS COMPULSORY 3 0 0 4
B 6 İMH 5010 TAX ACCOUNTING COMPULSORY 3 0 0 4
B 7 İMH 5098 FIELD STUDY COMPULSORY 2 0 0 4
TOTAL:   30
 
2 .Semester Elective:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
 
3.Semester:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
G 1 İMH 5099 THESIS COMPULSORY 0 0 0 30
TOTAL:   30
 
4.Semester:
Semester No Course Unit Code Course Unit Title Type of Course T P L ECTS
B 1 İMH 5099 THESIS COMPULSORY 0 0 0 30
TOTAL:   30
 

Examination Regulations, Assessment and Grading

Evaluation and assessment methods for each course is defined in the the Course Description Form which is prepared by related faculty member / s and included in the information package. Exams and course success notes is subject to the relevant articles of the DEU Regulation on Graduate Education.
Dokuz Eylul University, Graduate Education Regulation web address: http://www.sbe.deu.edu.tr/sbe/mevzuat

Graduation Requirements

Second Cycle (Master's Degree) Program with thesis is comprised of courses (at least 52 ECTS), a seminar (4 ECTS) and field study (4 ECTS) and thesis (60 ECTS), in total 120 ECTS credits. Students must have minimum Cumulative Grade Point Average (CGPA) of 2.50/4.00 and completed all the courses with at least CB/ S / TP grades.

Mode of Study (Full-Time, Part-Time, E-Learning )

Full-time

Programme Director or Equivalent

Head of the Department: Prof. Dr. Göktuğ Cenk AKKAYA
E-mail: cenk.akkaya@deu.edu.tr
AKTS / DS Coordinators: Assoc. Prof. Dr. Aslı ÖZDEMİR
E-mails: asli.ozdemir@deu.edu.tr
Address: Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü Dokuzçeşmeler Kampüsü, 35160 Buca İZMİR
Phone: 00 90 232 301 06 59