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The aims of the Department of Accounting and Audit undergraduate program are to train individuals who have good command of techniques and applications regarding accounting and finance management, independent auditing, accounting/financial reporting standards, internal control, internal auditing, corporate governance, business and accounting ethics; good command of professional foreign language, who are equipped with analytical thinking, problem- solving, and decision-making skills, and who are equipped with “innovative” skills in theoretical, analytical, and occupational levels.
To see the course details (such as objectives, learning outcomes, content, assessment and ECTS workload), click the relevant Course Code given in the table below.
1. Year Fall Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ENG 101 | Academic Skills in English I | 2 | 2 | 3 | 3 | |
SFL 1013 | Second Foreign Languages I | 2 | 2 | 3 | 3 | |
IUE 100 | Academic and Social Orientation | 0 | 2 | 1 | 1 | |
BA 101 | Fundamentals of Business | 3 | 0 | 3 | 5 | |
ECON 101 | Principles of Microeconomics | 3 | 0 | 3 | 5 | |
HUM 103 | Principles of Social Sciences I | 3 | 0 | 3 | 4 | |
LAW 100 | Fundamentals of Law | 3 | 0 | 3 | 4 | |
MATH 101 | Calculus I | 3 | 0 | 3 | 5 | |
Total : | 30 |
1. Year Spring Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
HUM 104 | Principles of Social Sciences II | 3 | 0 | 3 | 4 | |
BA 207 | Organizations | 3 | 0 | 3 | 5 | |
ENG 102 | Academic Skills in English II | 2 | 2 | 3 | 3 | |
ECON 102 | Principles of Macroeconomics | 3 | 0 | 3 | 6 | |
SFL 1024 | Second Foreign Languages II | 2 | 2 | 3 | 3 | |
MATH 102 | Calculus II | 3 | 0 | 3 | 5 | |
ACC 150 | Essential Academic Skills for Accounting and Audit | 2 | 2 | 3 | 4 | |
Total : | 30 |
2. Year Fall Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
TURK 201 | Turkish I | 2 | 0 | 2 | 1 | |
BA 216 | Marketing Management | 3 | 0 | 3 | 5 | |
SFL 201 | Second Foreign Languages III | 2 | 2 | 3 | 3 | |
MATH 211 | Introduction to Probability and StatisticsI | 3 | 0 | 3 | 5 | |
HIST 201 | Principles of Atatürk and History of Revolution I | 2 | 0 | 2 | 1 | |
LAW 300 | Business Law | 3 | 0 | 3 | 5 | |
ACC 201 | Principles of Accounting | 3 | 0 | 3 | 4 | |
BA 302 | Operations Management | 3 | 0 | 3 | 6 | |
Total : | 30 |
2. Year Spring Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ITF 311 | Business Finance | 3 | 0 | 3 | 5 | |
HIST 202 | Principles of Atatürk and History of Revolution II | 2 | 0 | 2 | 1 | |
ACC 202 | Financial Reporting I: IFRS Approach | 3 | 0 | 3 | 6 | |
ELEC 002 | Elective Course II | 3 | 0 | 3 | 5 | |
TURK 202 | Turkish II | 2 | 0 | 2 | 1 | |
BA 327 | Taxation and Accounting Applications | 3 | 0 | 3 | 5 | |
ELEC 001 | Elective Course I | 3 | 0 | 3 | 5 | |
SFL 202 | Second Foreign Languages IV | 2 | 2 | 3 | 3 | |
Total : | 31 |
3. Year Fall Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ACC 305 | Financial Reporting II: IFRS Approach | 3 | 0 | 3 | 5 | |
ACC 303 | Cost Accounting | 3 | 0 | 3 | 6 | |
ACC 301 | Accounting Information Systems | 3 | 0 | 3 | 6 | |
ELEC 003 | Elective Course III | 3 | 0 | 3 | 5 | |
SFL 301 | Second Foreign Languages V | 2 | 2 | 3 | 3 | |
ITF 312 | Managerial Finance | 3 | 0 | 3 | 5 | |
Total : | 30 |
3. Year Spring Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ACC 300 | Accounting and Audit Internship | 0 | 30 | 15 | 23 | |
ELEC 004 | Elective Course IV | 2 | 2 | 3 | 4 | |
SFL 302 | Second Foreign Languages VI | 2 | 2 | 3 | 3 | |
Total : | 30 |
4. Year Fall Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ELEC 007 | Elective Course VII | 3 | 0 | 3 | 5 | |
ELEC 006 | Elective Course VI | 3 | 0 | 3 | 5 | |
ELEC 005 | Elective Course V | 3 | 0 | 3 | 5 | |
SFL 401 | Second Foreign Languages VII | 2 | 2 | 3 | 3 | |
ACC 451 | Applied Workshop in Accounting and Audit-I | 0 | 2 | 1 | 2 | |
ACC 403 | Managerial Accounting for Decision Making | 3 | 0 | 3 | 5 | |
ACC 401 | Internal Controls and Internal Audit | 3 | 0 | 3 | 5 | |
Total : | 30 |
4. Year Spring Semester | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ACC 452 | Applied Workshop in Accounting and Audit-II | 0 | 2 | 1 | 2 | |
ACC 404 | Auditing | 3 | 0 | 3 | 5 | |
SFL 402 | Second Foreign Languages VIII | 2 | 2 | 3 | 3 | |
ACC 402 | Financial Statement Analysis | 3 | 0 | 3 | 5 | |
ELEC 010 | Elective Course X | 3 | 0 | 3 | 5 | |
ELEC 009 | Elective Course IX | 3 | 0 | 3 | 5 | |
ELEC 008 | Elective Course VIII | 3 | 0 | 3 | 5 | |
Total : | 30 |
Elective Courses | ||||||
Code | Pre. | Course Name | Theory | Application/Laboratory | Local Credits | ECTS |
ACC 410 | Seminar for Performance Measurement | 3 | 0 | 3 | 5 | |
ACC 420 | Corporate Risk Management | 3 | 0 | 3 | 5 | |
ACC 430 | Corporate Governance Seminar | 0 | 0 | 0 | 0 | |
ACC 440 | Accounting and Auditing Seminar | 3 | 0 | 3 | 5 | |
ACC 450 | Advanced Management Accounting | 3 | 0 | 3 | 5 | |
ACC 460 | Accunting for Specific Sectors | 3 | 0 | 3 | 5 | |
ACC 470 | Advanced Corporate Reporting | 3 | 0 | 3 | 5 | |
ACC 480 | Project for Accounting and Auditng Ethics | 2 | 2 | 3 | 4 | |
ACC 400 | Forensic Accounting | 3 | 0 | 3 | 5 |
n the framework of the regulations set by Higher Education Council of Turkey (YÖK), student admission for this undergraduate program is made through a university entrance examination called ÖSYS. Following the submission of students’ academic program preferences, Student Selection and Placement Center (ÖSYM) places the students to the relevant program according to the score they get from ÖSYS.
International students are accepted to this undergraduate program according to the score of one of the international exams they take such as SAT,ACT etc. or according to their high school diploma score.
Exchange student admission is made according to the requirements determined by bilateral agreements signed by IUE and the partner university.
Visiting students can enroll for the courses offered in this program upon the confirmation of the related academic unit. Additionally, they need to prove their English language level since the medium of instruction at IUE is English.
The students studying in this undergraduate program are required to have a Cumulative Grade Points Average (Cum.GPA) of not less than 2.00/4.00 and have completed all the courses with at least a letter grade of DD/S in the program in order to graduate. The minimum number of ECTS credits required for graduation is 240. It is also mandatory for the students to complete their compulsory internship in a specified duration and quality.