The contents of the courses in the four-semester curriculum of our program are summarised below. Click on a course name to view its course information package, which includes learning outcomes, weekly topics, assessment criteria and workload.
Compulsory Courses
AİT 191 Atatürk's Principles and History of the Turkish Revolution I (2+0 · 3 ECTS)
Key concepts, modernization movements in the Ottoman Empire, the Italo-Turkish War (Tripoli War), the Balkan Wars, World War I and subsequent developments.
İNG 185 Foreign Language I (2+0 · 2 ECTS)
Reading/listening/speaking/ writing about names and occupations, relationships, directions and transportation, people, events and times, clothes, home and work in English.
MUH 115 General Accounting I (2+1 · 4 ECTS)
Fundamental accounting concepts and financial statements; the accounting equation; accounts and their operation; the double-entry system; journal, ledger, and trial balance; cash and cash equivalents; securities; trade receivables; inventories and VAT; property, plant and equipment; current and non-current liabilities; equity; revenue and expense accounts; and an introduction to period-end procedures.
MUH 117 Mathematics (2+0 · 2 ECTS)
Number sets and sets; operations with integers, divisibility rules, GCD and LCM; rational numbers and decimal notation; percentage, ratio and proportion and their application to commercial problems; exponents and radicals; first-degree and second-degree equations and inequalities; systems of equations in two unknowns; matrices and determinants; the concept of a function and the graphs of linear and quadratic functions.
MUH 119 Introduction to Economics (3+0 · 3 ECTS)
Scarcity, opportunity cost, and economic systems; demand, supply, and market equilibrium; elasticity; consumer and producer behaviour; costs; market structures; national income, inflation, unemployment, money, growth, international trade, and core economic policies.
MUH 121 Introduction to Business (2+0 · 3 ECTS)
Management and managers; management functions (planning, organizing, directing, controlling); decision-making process; business ethics and social responsibility; human resources management; marketing management; operations management; financial management and accounting; strategic management; leadership; technology and management; change management; performance measurement and the accountant ` s role; management practices in different types of enterprises.
MUH 123 Basic Computer Science (1+1 · 2 ECTS)
Basic concepts of computer science; hardware components and peripherals; software and operating systems; file and folder management and protection from malicious software; preparing and formatting documents in a word processing program; formula, function and chart applications in a spreadsheet program; the presentation program; the internet, e-mail and cloud-based collaboration tools; information ethics, protection of personal data and copyright.
MUH 125 Introduction to Law (2+0 · 2 ECTS)
Rules of social order; definition, purposes, and sources of law; types and application of legal rules; distinction between public and private law; judicial organisation; the concept and protection of rights; natural and legal persons; legal capacity; personality rights; introduction to family and inheritance law; property and ownership; obligations, contracts, torts, and unjust enrichment; liability; litigation, time limits, and evidence.
TDİ 195 Turkish Language I (2+0 · 3 ECTS)
Language and languages, connection of language and culture, the place of turkish language among world languages, languages in terms of source and structure, historical development of literary writing:old turkish, middle turkish, turkish of harezm, ancient anatolian turkish;new term of turkish, modern term of turkish, turkish of west, turkish of southwest, turkish of turkey, turkish of east.phonetics, sound and formation of sound, vowel harmonies, vocal harmonies in turkish, characteristics of voices in turkish.the structure of syllables in turkish and stress, morphology, roots, bodies and grammar affixes(prefixes, suffixes), words in terms of expression and functions :nouns, adjectives, adverbs, verbs, conjugation of verbs, prepositions, conjunctions, semantics.
Elective Courses
MUH 127 Office Management and Communication Techniques (1+1 · 3 ECTS)
Scope of office management and organizational operations; the communication process and communication barriers; rules of official correspondence; incoming and outgoing document records; filing and archiving; electronic-document and e-mail management; telephone and face-to-face communication; meeting, appointment, and calendar planning; protocol and visitor reception; time management, teamwork, office software, and service quality.
MUH 129 Accounting Systems and Organization (1+1 · 3 ECTS)
Objectives and components of accounting information systems; accounting organization; duties, authority, and responsibilities; chart of accounts; document and book systems; data and document flows; sales, purchasing, cash, inventory, and payroll cycles; internal control; reporting; computerized accounting systems; ERP, e-document, and e-ledger applications; system security; and ethics.
MUH 131 Human Resources Management (2+0 · 3 ECTS)
Definition, development and organizational position of human resources management; functions of human resources management; job analysis, job descriptions and job specifications; human resources planning; recruitment, selection and placement; orientation, training and development; career management; performance appraisal; job evaluation and compensation management; occupational health and safety; industrial relations and collective bargaining; human resources information systems and digital applications; ethics, discrimination and social responsibility in human resources.
MUH 133 Statistics (2+0 · 3 ECTS)
Definition, scope and basic concepts of statistics; population and sample; types of data and levels of measurement; frequency distributions and graphical presentation of data; measures of central tendency, dispersion and position; probability rules and probability distributions (binomial, Poisson, normal); sampling methods and sampling distributions; point estimation and confidence intervals; introduction to hypothesis testing; correlation and simple linear regression analysis.
MUH 135 E-Commerce (2+0 · 3 ECTS)
Development of e-commerce; B2B, B2C, C2C, and C2B models; e-commerce infrastructure; digital marketing; customer experience; electronic payment and security; personal data protection; logistics, returns, and e-commerce legislation.
MUH 137 Financial Investment Instruments (2+0 · 3 ECTS)
The functioning of the financial system and financial markets; classification of financial markets; money market instruments; capital market instruments: shares and debt instruments; mutual funds and exchange traded funds; the operation of Borsa İstanbul and order types; the concepts of return and risk; interest rates and bond valuation; approaches to share valuation; derivative instruments: forwards, futures, options and swaps; derivative markets in Türkiye; investments in gold, foreign currency and precious metals; banking sector products; basic concepts relating to digital money and crypto assets; the fundamentals of portfolio construction and diversification; investor rights and the regulations of the Capital Markets Board.
Compulsory Courses
AİT 192 Atatürk's Principles and History of the Turkish Revolution II (2+0 · 3 ECTS)
Internal and external developments after World War I, the War of Independence years and subsequent internal and external developments, and reforms in social, cultural, and economic fields.
İNG 186 Foreign Language II (2+0 · 3 ECTS)
Reading/listening/speaking/ writing about names and occupations, relationships, directions and transportation, people, events and times, clothes, home and work in English.
MUH 116 General Accounting II (2+1 · 4 ECTS)
Review of the accounting cycle; inventory and valuation; cash and bank reconciliations; securities; trade receivables and payables; doubtful receivables; inventory valuation; VAT and tax accounts; tangible and intangible assets; depreciation; foreign-currency transactions; revenue and expense accruals; closing entries; and preparation of the balance sheet and income statement.
MUH 118 Macroeconomics (2+1 · 4 ECTS)
National income accounting; employment and unemployment; inflation; aggregate demand and aggregate supply; equilibrium in goods and money markets; interest rates; money supply, money demand, and monetary policy; the IS-LM model; fiscal policy; the open economy, foreign exchange market, and balance of payments; economic growth, development, and current macroeconomic indicators.
MUH 120 Business Mathematics (3+0 · 3 ECTS)
Ratios and proportions; percentage calculations; cost, sales, profit, and loss; pricing; trade and cash discounts; simple and compound interest; notes and discounting; present and future value; equivalent interest rates; instalments and annuities; commercial decision problems.
MUH 122 Commercial Law (2+0 · 2 ECTS)
Sources of commercial law; commercial enterprises and commercial transactions; merchants and the consequences of merchant status; trade registry, trade name, and business name; commercial agents and assistants; unfair competition; commercial books and current accounts; general principles of company law; general and limited partnerships; joint-stock companies; limited liability companies; management, representation, and liability in companies; fundamental principles of negotiable instruments; bills of exchange, promissory notes, and cheques; commercial disputes; and ethics.
MUH 124 Business Skills Group Work (1+1 · 2 ECTS)
Concepts of business, management and organization; group and team dynamics, stages of team building and task sharing; problem solving and decision making techniques in businesses; causes of organizational conflict and conflict management strategies; the communication process, organizational communication and barriers to communication; human relations, empathy and feedback in organizations; work and business ethics; motivation theories; time and stress management; effective speaking, presentation and interview techniques.
TDİ 196 Turkish Language II (2+0 · 3 ECTS)
The written expression forms such as;Phrases, true, side and metaphoric meanings of words, idioms, doublings, terms, language mistakes, sentence structure of Turkish, sentence elements, novels, articles, essays and poems, and types of expression such as; presentation, examples of reports and records, petitions, business letter and Curriculum Vitae (CV) writing, conversation and discussion.
Elective Courses
MUH 126 Law of Obligations (2+0 · 3 ECTS)
Subject matter, sources, and principles of the law of obligations; elements of an obligation; formation, form, and validity of contracts; defects of consent; representation; performance of obligations; place and time of performance; debtor and creditor default; breach and damages; termination of obligations; torts; strict liability; unjust enrichment; assignment of claims and assumption of debt; and the fundamental characteristics of sale, lease, employment, work, and surety contracts.
MUH 128 Quality Management Systems (1+1 · 3 ECTS)
The concept of quality, dimensions of quality and the historical development of quality management; the basic principles of total quality management and quality pioneers; customer focus and measuring customer satisfaction; the process approach and process management; the ISO 9000 family of standards and the requirements of the ISO 9001 quality management system; quality management system documentation: the quality manual, procedures, instructions and records; quality control tools (Pareto analysis, cause-and-effect diagram, control charts, histogram); statistical process control; quality costs and their calculation; the internal audit process and certification; continuous improvement, the PDCA cycle and Kaizen; ethics and social responsibility in quality management.
MUH 130 Inflation Accounting (1+1 · 3 ECTS)
Inflation, purchasing power, and price indices; the purpose and scope of inflation accounting; the Tax Procedure Law and TMS 29 framework; monetary and non-monetary items; adjustment coefficients and adjustment dates; restatement of the balance sheet, equity, inventories, and non-current assets; depreciation and cost of sales; monetary gain or loss; income statements and comparative financial statements; tax effects, disclosures, and accounting-software applications.
MUH 132 Computer Office Applications (1+1 · 3 ECTS)
Official and business correspondence with word-processing software; document formatting, tables, and templates; data entry, formulas, functions, charts, and reporting in spreadsheets; creating tables, queries, forms, and reports in databases; presentation design; file management, collaboration, data security, and basic digital ethics.
MUH 134 Professional Ethics (2+0 · 3 ECTS)
Concepts of ethics, morality, values, and norms; the relationship between ethics and law; major ethical theories; the purpose and functions of professional ethics; ethical dilemmas and stakeholder conflicts; integrity, confidentiality, impartiality, and justice; professional corruption, conflicts of interest, and whistleblowing responsibility; ethical organizational culture, ethical leadership, social responsibility, and decision-making processes; and analysis of professional codes and case studies.
MUH 136 Occupational Health and Safety (2+0 · 3 ECTS)
Basic concepts of occupational health and safety, its historical development and importance; the scope, parties and basic obligations of Occupational Health and Safety Law No. 6331; rights and obligations of employers and employees, occupational health and safety committees; the concepts of occupational accidents and diseases, their causes, statistics, investigation and notification; physical risk factors (noise, vibration, thermal comfort, lighting); chemical and biological risk factors, labelling and safety data sheets; ergonomic and psychosocial risk factors; hazard identification and risk assessment methods; collective protective measures and personal protective equipment; emergency plans, fire protection and evacuation; workplace health surveillance, first aid and occupational health and safety training; safety culture, ethics and social responsibility.
MUH 138 Financial Literacy (2+0 · 3 ECTS)
The concept and scope of financial literacy; the time value of money, simple and compound interest; preparing a personal budget and savings planning; inflation, purchasing power and real return; banking products, deposits and types of loans; credit card use, cost of borrowing and credit score; insurance and the private pension system; deposits, bonds, treasury bills, stocks and mutual funds; the risk-return relationship and portfolio diversification; foreign currency, gold and alternative investment instruments; reading financial statements and basic financial ratios; income tax, VAT and individual tax obligations; digital financial services, financial fraud and consumer rights.
Compulsory Courses
MUH 257 Cost Accounting (3+1 · 5 ECTS)
Objectives and fundamental concepts of cost accounting; classification of costs; direct materials; labour; manufacturing overhead; cost centres and allocation methods; job-order costing; process costing; joint-product and by-product costs; activity-based costing; standard costs; cost-volume-profit relationships; and schedules of cost of goods manufactured and cost of goods sold.
MUH 259 Computerized Accounting I (3+1 · 4 ECTS)
Structure of computerized accounting and data security; installation of the Zirve software and company setup; chart of accounts, fiscal-period, and user settings; creation of inventory and customer/vendor records; purchase and sales documents; cash, bank, cheque, and promissory-note transactions; accounting vouchers; integration across modules; periodic reports, reconciliation, and error-correction practices.
MUH 261 Tax Law (2+0 · 3 ECTS)
Sources and principles of tax law; tax obligations; taxpayers and tax responsibles; assessment, notification, accrual, and collection; statutory periods; tax audit; tax misdemeanors and crimes; penalties; collection of public receivables; administrative and judicial remedies; limitation periods; and taxpayer rights.
MUH 263 Financial Management (2+0 · 3 ECTS)
Definition and objective of financial management and its place within the business organization; the financial system and financial markets; the time value of money, present and future value calculations; comparative statements, common-size analysis and ratio analysis; break-even analysis, operating and financial leverage; working capital management, management of cash, receivables and inventories; short, medium and long-term sources of finance; cost of capital and optimal capital structure; capital budgeting methods (payback period, net present value, internal rate of return, profitability index); dividend policy and financial planning.
MUH 265 Foreign Trade Operations Management (1+1 · 2 ECTS)
Fundamental concepts of foreign trade; parties and institutions; foreign trade documents; Incoterms; payment methods; customs regimes; export and import procedures; logistics and insurance; foreign exchange and financing; incentives; foreign trade accounting; e-commerce; and risk management.
MUH 267 Internship Evaluation (0+2 · 5 ECTS)
Internship procedures and workplace orientation; occupational health and safety; business and accounting processes; document flow and software use; professional communication; daily activity records; evidence portfolios; internal control; problem solving; self-assessment; reporting; ethics, confidentiality, and career competencies.
MUH 269 Research Methods and Techniques (2+0 · 2 ECTS)
Concepts of science and scientific research; types of research and the research process; selecting the research topic and defining the research problem; literature review and access to sources; research design, population and sampling; quantitative and qualitative data collection techniques (questionnaire, interview, observation, document analysis); organising, analysing and presenting data with tables and figures in a computer environment; scientific writing rules and APA citation and referencing; research and publication ethics; the sections, writing and presentation of a research report.
Elective Courses
MUH 231 Labour and Social Security Law (2+0 · 3 ECTS)
Sources and fundamental principles of labour law; employee, employer, workplace, and employer representative; formation and types of employment contracts; obligations of the parties; working and rest periods; wages; annual paid leave; termination of employment; notice and severance pay; job security and reinstatement; trade unions; collective bargaining agreements, strikes, and lockouts; occupational health and safety; scope of social security; insurance status, notification, and contributions; occupational accidents, diseases, and social insurance benefits.
MUH 233 Bank Accounting (1+1 · 3 ECTS)
Definition and functions of banking and types of banks; the organisational structure of banks and banking legislation; structure and operation of the uniform chart of accounts for banks; cash and foreign currency transactions; deposit transactions and interest accrued on deposits; credit transactions and classification of loans; loan interest and commission income; cheque and promissory note transactions; remittance and transfer transactions; foreign exchange transactions; securities portfolio transactions; non-interest income and expenses; year-end procedures and preparation of financial statements in banks.
MUH 237 Public Finance (2+0 · 3 ECTS)
Scope of public finance; public goods and externalities; public expenditure and revenue; principles of taxation, tax burden, and incidence; public borrowing; budget principles and the Turkish budget process; fiscal policy; income distribution; local government finance; and fiscal sustainability.
MUH 239 Investment Project Analysis (2+0 · 3 ECTS)
The concepts of investment and investment projects, types of investment; the project cycle and the stages of a feasibility study; market, technical, financial and economic appraisal; determining the investment amount and working capital requirement; forecasting project cash flows; the time value of money and the discount rate; static appraisal methods (payback period, average rate of return); dynamic appraisal methods (net present value, internal rate of return, profitability index); comparison of methods and conflicting results; project appraisal under risk and uncertainty, sensitivity analysis and scenario analysis; investment incentives and preparation of the feasibility report.
MUH 243 Accounting Practices I (1+1 · 3 ECTS)
Creation of entity and accounting files; source documents; chart of accounts; opening entries; cash, bank, and securities transactions; trade receivables and payables; purchases, sales, and VAT entries; inventories; non-current assets; liabilities; equity; revenues and expenses; journal, ledger, trial balance, and basic financial reports; and accounting-software applications.
MUH 245 Excel Applications (1+1 · 3 ECTS)
Spreadsheet interface and workbook management; cell references; data formatting and validation; basic, logical, conditional, date-time, text, and lookup functions; sorting and filtering; tables; charts; pivot tables; financial and accounting applications; data protection, error checking, and reporting.
MUH 247 Volunteering Activities (1+2 · 3 ECTS)
Volunteering and civic participation; community needs assessment; stakeholder mapping; project objectives and logical framework; work planning, budgeting, and resource management; teamwork; communication; risk and ethics; project implementation; monitoring, social impact assessment, reporting, and sustainability.
MUH 249 Inventory and Period-End Procedures (1+1 · 3 ECTS)
Purpose and legal basis of inventory procedures; counting and valuation; inventory of cash, banks, and securities; reconciliation of trade receivables and payables; doubtful receivables and allowances; inventory counts and valuation methods; non-current assets and depreciation; intangible assets; prepaid and deferred accounts; accruals; foreign-currency valuation; tax accounts; revenue and expense accounts; closing procedures; and financial statements.
Elective Courses
MUH 228 Construction Accounting (1+1 · 3 ECTS)
Characteristics of the construction sector and the structure of construction enterprises; the distinction between private construction works and contracting works; commencement and completion dates in long-term construction and repair works; components of construction costs; operation of the account groups for long-term construction and repair costs and progress payments; preparation and recording of progress payments; allocation of common overheads and depreciation; tax withholding and value added tax application; provisional and final acceptance procedures; determination of profit or loss at the completion of the work; accounting records in private construction works.
MUH 230 Cooperative Accounting (2+0 · 3 ECTS)
Definition, principles and historical development of cooperatives; differences between cooperatives and other types of companies; types of cooperatives; establishment procedures and articles of association; the organs and functioning of cooperatives; shares and capital movements; recording of admission to and withdrawal from membership; income and expense transactions in cooperatives; distribution of the patronage refund and the income-expense difference; taxation and exemptions in cooperatives; year-end procedures and preparation of financial statements; liquidation of cooperatives.
MUH 232 Desktop Publishing (1+1 · 3 ECTS)
Fundamental concepts of desktop publishing; design principles; typography; color management; page layout and grid systems; text and image editing; vector and raster graphics; brochure, poster, newsletter, and multi-page publication design; templates and styles; prepress preparation; PDF output; accessibility, copyright, and ethical principles.
MUH 234 Turkish Tax System (1+1 · 3 ECTS)
Structure of the Turkish tax system; liability and income categories under personal income tax; exemptions and deductions; filing; corporate income tax; withholding and provisional tax; value-added tax; special consumption tax; motor vehicle tax; property tax; inheritance and gift tax; stamp duty; and fees.
MUH 236 Money and Banking (2+0 · 3 ECTS)
Functions and forms of money; financial intermediation and financial markets; bank funding and asset allocation; bank balance sheets; deposits and lending; simple, compound, and real interest; money supply and deposit creation; money demand; central banking; monetary policy instruments and transmission; inflation and price stability; banking risks and financial stability; money and banking in Türkiye; digital payments, financial inclusion, and banking ethics.
MUH 238 Accounting and Reporting Standards (2+0 · 3 ECTS)
The need for accounting standards and the process of international harmonisation; the Public Oversight, Accounting and Auditing Standards Authority and the standard-setting process; the Conceptual Framework for Financial Reporting; presentation of financial statements; inventories; property, plant and equipment; intangible assets; revenue; accounting policies, changes in estimates and errors; the statement of cash flows; leases; and a comparison of the Financial Reporting Standard for Large and Medium-Sized Enterprises with Uniform Chart of Accounts practices.
MUH 240 Public and Private Sector Structure and Relations (2+0 · 3 ECTS)
Economic roles of the public and private sectors; organizational structures; governance; regulation and competition; state-owned enterprises; privatization; public-private partnerships; public procurement; incentives and state aid; contract and performance management; stakeholder relations; accountability; and corporate social responsibility.
MUH 242 Management Accounting (2+0 · 3 ECTS)
The place of management accounting in the Financial Information system, the basic concepts of cost and management accounting, the structural analysis of costs, cost information as a management decision tool, profit planning, variable cost management, additional cost decisions, activity control and short-term planning, expense control, operating budgets, management control, measuring the effectiveness of managers, reporting.
MUH 244 Accounting Practices II (1+1 · 3 ECTS)
Period opening and data transfer in accounting software; advanced purchase and sales transactions; collection and payment instruments; inventory and warehouse management; payroll integration; fixed-asset and depreciation modules; loan and foreign-currency transactions; accruals and deferrals; inventory and valuation; production and cost integration; tax returns; e-invoice, e-archive, and e-ledger applications; closing procedures; control reports; financial statements; and basic analysis.
MUH 246 Database Applications (1+1 · 3 ECTS)
Database concepts; the relational model; tables, fields, and records; data types; keys and relationships; normalization; database design; data entry and validation; select, parameter, aggregate, and crosstab queries; forms; reports; SQL fundamentals; data import and export; integrity, security, backup, and accounting applications.
MUH 248 Company Accounting (1+1 · 4 ECTS)
The concept of a company and the types of companies under the Turkish Commercial Code; differences between sole proprietorships and capital companies; accounting for establishment, capital changes and profit distribution in general partnerships; accounting transactions in limited partnerships; establishment, capital increase and reduction and profit distribution in limited liability companies; forms of establishment and capital increases and reductions in joint stock companies; reserves and the profit distribution table in joint stock companies; accounting for the issuance of bonds and shares; company mergers, transfers and changes of legal form; liquidation of companies and liquidation accounting; accounting for holding and affiliate relationships.
MUH 258 Computerized Accounting II (3+1 · 5 ECTS)
Advanced company and fiscal-period settings; employee and payroll transactions; non-current asset records and depreciation; inventory valuation and cost entries; e-invoice, e-archive invoice, and e-ledger processes; preparation of data for VAT and withholding tax returns; period-end valuation and closing entries; trial balance, statement of financial position, and income statement; reconciliation, error correction, audit trail, backup, and data-transfer practices.
MUH 260 Financial Statement Analysis (2+0 · 4 ECTS)
The purpose and scope of financial statement analysis and its information users; basic financial statements: the balance sheet and income statement; supplementary statements: the cash flow statement, statement of changes in equity, cost of sales statement; preparing financial statements for analysis and adjustment procedures; comparative statement analysis; common-size (vertical percentage) analysis; trend percentage analysis; ratio analysis: liquidity ratios, financial structure ratios, activity (turnover) ratios, profitability ratios; interpretation of ratios and comparison with industry averages; evaluation of working capital and cash flow; the effect of inflation on financial statements; preparation of the analysis report and professional ethics.
MUH 262 Accounting Auditing (2+0 · 3 ECTS)
Basic concepts in auditing and the historical development of auditing, accounting standards, generally accepted accounting standards, general and professional standards, auditors and types of auditors, types of audit, audit risk, the audit process, audit planning, audit evidence, audit techniques, the internal control system, working papers and the audit report.
MUH 264 Entrepreneurship (3+1 · 5 ECTS)
The concepts of entrepreneurship and the entrepreneur, the historical development of entrepreneurship and its role in the economy; personality traits of the entrepreneur and types of entrepreneurship (intrapreneurship, social entrepreneurship, technology entrepreneurship); creativity, innovation and business idea generation techniques; opportunity analysis and market research; the business model canvas and value proposition; target audience, competition analysis and the marketing plan; the establishment process of a business, choice of legal structure and fiscal obligations; financing of the venture, equity and external sources; government support, KOSGEB and TUBITAK incentives; cost, pricing and break-even analysis; the sections of a business plan and its preparation; risk management in entrepreneurship, causes of failure and growth strategies; ethics and social responsibility in entrepreneurship.
MUH 266 Accounting for Foreign Trade Transactions (1+1 · 3 ECTS)
The concept of foreign trade and its basic elements; types of export and import; documents used in foreign trade; delivery terms (Incoterms) and payment methods; foreign exchange legislation and currency transactions; accounting for export transactions; accounting for import transactions and cost calculation; customs procedures and customs duties; accounting for exchange rate differences and year-end valuation; VAT exemption and VAT refund in exports; the inward processing regime and free zone transactions; financing and banking transactions in foreign trade.
MUH 268 Seminar (1+1 · 3 ECTS)
Basic concepts of scientific research and the research process; topic selection in the field of accounting and taxation; literature review and the use of academic databases; evaluation of sources, citation and bibliography; writing the research problem and purpose; data collection and analysis; the formal structure of the seminar report; academic writing style, plagiarism and scientific ethics; effective presentation techniques and student seminar presentations.
OED MUH Cooperative Education Program (0+40 · 30 ECTS)
Adaptation and orientation to the enterprise; occupational health and safety rules and corporate culture; organisation of the accounting unit and observation of business processes; preparation of accounting documents and recording applications; pre-accounting and current account transactions; payroll and personnel procedures; participation in tax return preparation and reporting processes; software package applications; professional ethics and communication in the workplace; preparation of the cooperative education file; workplace training evaluation process and presentation.
Full information package of the program: Aksaray University Bologna Information System
