Accounting Information Systems - Course Descriptions

ACCT 201 Financial Accounting I (3,0)3
The course intends to provide an exposure to basic concepts of accounting viz. Nature and purpose of accounting, accounting principles, introduction to single entry and double entry system, Preparation of Journal, Ledger and Trial Balance, Simple and complex adjustments, preparation of worksheets related to purchases, sales, receivables, payables, inventories, cash control, property, plant and equipment. Preparation of Final Accounts viz. Trade/Manufacturing account, Profit and Loss account and Balance sheet, simple and complex adjustments.
ACCT 202 Financial Accounting II (3,0)3
The course provides the advanced aspects of accounting on the areas of Partnership firm accounting viz. formation, admission, withdrawal and dissolution of partnership firms, exposure to corporations stockholders equity, identification of Earnings per share, and dividends, long term liabilities, bonds payables, marketable securities, Analysis and interpretation of financial statements, importance of GAAP, exposure to analysis of company reports.
AIS 101 Business Management (3,0)3
This course examines business environment, aims and types of businesses, establishing a business, management in firms, marketing, production, finance and accountability, quality issues, planning, control and developing businesses, international management.
AIS 202 Turkish Tax System and Its Applications (3,0)3
The structure and development of Turkish taxation system, tax code, income tax law, income taxes, wealth (net worth) tax, taxes on spending.
AIS 206 Law of Obligations (3,0)3
Obligations and responsibilities, sources of obligations, delicts and quasi-delicts, unjust enrichment, contracts, discharge of obligations, breach of obligations, defaults, end of obligation, types of private debts.
AIS208 Information Systems Management (3,0)3
New roles and of the information systems and , strategical role of the information systems, effects of information systems on quality, technical fundamentals of the information systems, telecommunications and networks, electronic commerce and communication over Internet, creating information systems, different approaches to information system design, management and organizational support systems, database administration systems, data storage and data mining.
AIS301 Finance Management I (3,0)3
Financial statements and financial statements (table) analysis, financial planning and financial environment, risk and gain, time value of money, bond valuation, stock valuation, cost of capital, cost budgeting, calculating cash flow, risk analysis, capital structure and analysis.
AIS302 Finance Management II (3,0)3
Concept of evaluation, corporate cost of capital, cost budgeting techniques, project cash flow calculations, capital budgeting and risk, capital structure and leverage, derivative products, corporate merges and multinational financial management.
AIS 303 Accounting Computer Applications (3,0)3
Installing an accounting software, general presentation, service and data control modules, account cards, books, ledgers and graphics, rearrangement of VAT calculations, amortization and reevaluation applications, data processing, current period reports, period-end financial report.
AIS 304 Management Accounting (3,0)3
Cost behavior, cost-volume-profit analysis, budgeting, performance evaluation using cost variance analysis, performance evaluation in non-centralized operations, differential analysis, product pricing, capital investment analysis, cash flow chart and financial statements analysis.
AIS 306 Cost Accounting (3,0)3
Establishing actual cost of produced goods and services, cost control, defining and examining cost effectiveness standards, variable costing system; keeping accounting records of the company's production, finance and administration costs.
AIS 307 Principles of Account Auditing (3,0)3
Aims and methods of account auditing, internal and external auditing, preparing an audit program, auditing statistics and auditor's responsibilities.
AIS 311 Bank Accounting (3,0)3
The course examines activities/operations of banks’ different departments particularly current accounts department and foreign transactions department (currency transfer and credits). The course will teach students how to prepare banks’ financial statements and the main elements forming these statements.
AIS 401 Social Security Law (3,0)3
Social risks, social insurances, concept of “insured” (policyholder), premiums, premium documentation, types of social insurance, work accident and occupational disease insurance, illness insurance, mother's insurance, disability insurance, senior health insurance, death insurance, unemployment insurance and pensions funds.
AIS 402 Capital Market Law (3,0)3
Open company, commandite company, limited company, corporations, introduction and primary characteristics, organization of the corporations, holdings and merges, capital market law: aims, contents, scope; fundamentals of capital market law, capital market instruments and activities.
AIS 403 Financial Auditing and Reporting (3,0)3
Professional responsibility, legal responsibility of the auditor, auditing, auditing programs and activities, audit risk analysis, internal auditing, testing of the auditing procedure through statistical sampling, statistical sampling for substantive testing, auditing control, incomes cycle, expenses cycle, finance and investment cycle, completion of the audit, audit reports.
AIS 404 Financial Statements Analysis (3,0)3
Annual financial statements, income statements, retained income statements, cash flow statements, financial statements variables, financial ratios.
AIS 405 Accounting Information Systems (3,0)3
Intelligent systems and information management, documentation of information systems, database administration systems, related databases and SQL, electronic commerce, control of information systems; introduction to internal control, information technologies process, application controls; billing, commercial receivables, cash collecting process, purchases, commercial debts, cash payment process, integrated production process, general ledger and reporting.
AIS 406 International Accounting Standards (3,0)3
The concept of international accounting (IA) and multinational dimensions of accounting, standards defined and used by the International Accounting Standards Board (IASB), IAS adaptation works, legal regulations adopted by the European Union, scope of IAS 21 International Accounting Standards, foreign currency financial statements and translation methods, exchange rates applicable in translation of the annual balance sheet entries, exchange rates applicable in the translation of income statements, IAS 21 accounting of the foreign currency translation applications, scope of IAS 27, holding groups, consolidated statements, consolidation of financial statements according to IAS 27.
AIS 408 Logistic Management (3,0)3
Planning the transportation of humans and material.  Supply and distribution planning and control.
AIS 409 Customer Relations Management (3,0)3
Students will learn how to create customer loyalty, define the types of Customer Relation Management, and evaluate critical success factors. Course activities also cover the goals and cost of CRM, the CRM implementation process, tactics used to test CRM, and ways to modify operations costs to become customer focused.
AIS 410 International Trade (3,0)3
The theory of international trade. Alternative approaches for explaining the pattern and terms of trade. An examination of the gains from trade and commercial policy. Included are issues of protectionism, economic integration and strategic trade policy.
BUSN 203 Business Law and Ethics (3,0)3
The course offers the advanced concepts and applications of legal aspects in the real business situations viz. Contract law, Law of tort, employment law, including ILO conventions, consumer law, company law, partnership law, property law etc. This course also covers the business law related to TRNC and Turkey.
BUSN 205 Principles of Management (3,0)3
The course aims at offering the basic principles of Management, Evolution of Management thoughts, Scientific and Modern Principles of Management, detailed focus on Functions of Management viz. Planning, Organizing, Directing, Staffing, Coordinating and Controlling. The course also covers the different decisions which are key to management practices, etc.
BUSN 303 Production Management (3,0)3
The course provides the basic and advanced concepts of production and operations management viz. Production Planning and Control, Routing, Scheduling, Inventory Management, Material Requirement Planning, Quality Control, and Applications Quality Management aspects in business.
BUSN 304 Human Resources Management (3,0)3
The course intends to provide conceptual and application insights of contemporary human resource management practices viz. Recruitment, Selection, Training and Development, Induction, Motivation, performance evaluation and Termination. The course covers the practical implementation of HR practices in the real life business situations which the business students ought to be proficient with.
BUSN 404 Crisis Management (3,0)3
The course primarily intends to provide the detailed practical aspects of managing crises in the business. The crisis management is inevitable in today’s competitive environment, given the fact that the dynamic nature of economics and consumer behavior. The course enables the business management students to understand the symptoms of crises and develop pre emptive strategies to manage the unexpected risks in business. The course highlights the practical illustrations of crises management through real life business cases.
BUSN 405 International Business (3,0)3  
The course focuses on offering the deep insights on the concepts and applications of international business aspects. The course covers the different theories of international business, international economies, International organizations, Role of World Bank and IMF, Comparative analysis of international economic performances, International balance of power of industrial societies etc.
BUSN 411 Strategic Management (3,0)3
The course aims at providing the advanced insights of strategic management perspective on key business decisions. The course primarily focuses on corporate strategic planning process, strategy formulation, impact of micro and macro environment on strategic decision making, different layers of strategic decision making viz. Top, Middle and Lower level Management etc.
CIS 402 Management Information Systems (2,2)3
This course focuses on the applications of information technology within organizations, particularly the acquisition, development, and implementation of computer-based information systems. It covers planning and the use of information systems by management. Various approaches to developing and building MIS, software tools, end-user computing and information centers in planning strategies and management science.
COMP 108 Computer Applications (2,2)3
Microsoft Access and Excel as an office productivity tool. The database concepts and terms. Using Excel to model data and make decisions. Summarizing and reporting data in Excel and Access. Sharing Microsoft Office data on the World Wide Web.
COMP 113 Introduction to Computer (2,2)3
Computer hardware and software. System versus application software. Using a modern computing environment. Introduction to word processing. Common and advanced features. Spreadsheets as problem solving tools. Common and advanced features. File management basics. Database management systems; design and implementation. Multi-media databases. Communications/Networks concepts, software and protocols. Electronic mail, conferencing, information access via the World Wide Web.
ECON 101 Principles of Micro Economics (3,0)3
The course provides the introduction of the basic concepts of microeconomics: a general view of the price system, supply and demand analysis, the concept of elasticity, consumer behavior, the theory of the firm, perfect and imperfect competition, monopoly v/s competition, the theory of distribution, factor markets and income distribution.
ECON 102 Principles of Macro Economics (3,0)3
The course aims to provide introduction of the basic concepts of macroeconomics: the determination of output, employment, unemployment, interest rates, and inflation. Monetary and fiscal policies and international finance are also discussed.
ECON 301 Money and Banking (3,0)3
The definition of money, determinants of the supply and demand for money, control over the supply of money, central banking and commercial banking, goals and the efficiency of monetary policies, the Keynesian and Monetarists views of money. Monetary transmission mechanism and monetary approach to balance of payments. Theories of inflation. 
ECON 302 Public Finance (3,0)3
Role of government spending and taxation in public policy, budget surplus and  deficit, determination of the public sector borrowing requirements (PSBR), privatization and deregulation policies and their effects on the government budget.        
ECON 406 Economic Integration and European Union (3,0)3
The course intends to provide the detailed orientation towards the economic aspects of European Union. The course covers the following topics viz. Types of economic integration; regional trade blocs, free trade areas, common markets and customs union; the origins of the EU; the structure of the EU; the single market goal; fiscal harmonization; common agricultural policies; the social charter; European monetary union (EMU); the exchange rate mechanism (ERM), The impact of the EU on Turkey and the TRNC.
ENGL 121 English I  (3,0)3
The course aims to help students to develop study skills, which will improve their overall performance and competence on their program. The course will also focus on specific language skills, in order to increase the students’ knowledge of grammatical structures, vocabulary, reading, writing, listening, speaking and key features of academic English.
ENGL 122 English II (3,0)3
The course intends to make students to develop study skills including use of dictionaries and reference materials, finding relevant sources in the library. Tuition will be given in paraphrasing, summarizing information, writing short essays and short research reports that are clear in terms of overall structure, organization, and development of ideas, and which demonstrate on appropriate academic style. Students will also participate in discussions and debates, putting forward clear ideas, opinions and argument, plus give short oral presentations in class.
ENGL 203 Professional English I (3,0)3
This course aims to make students familiar with the vocabulary and expressions associated with the field of Accounting Information Systems. The students will learn to use and understand language required in general working life, as well as useful terminology used in meetings and presentations. Reading and writing skills will also be developed using realistic contexts.
ENGL 204 Professional English II (3,0)3
This course aims to make students familiar with the vocabulary and expressions associated with the field of Accounting Information Systems. The students will learn to use and understand language required in general working life as well as useful terminology used in meetings and presentations. Reading and writing skills will also be developed using realistic contexts.
ENGL301 Communication Skills I (3,0)3
Mastering the phrasal verbs- may, should, must and will. Terms like say, tell, talk or speak, who, which or whose. Nouns, adjectives or adverbs. Asking politely, did, do, have done. Regrets with wish.
ENGL302 Communication Skills II (3,0)3
Conditionals, word building, gerund or infinitive, relative clauses, tenses, mixed tense forms, project report preparation, seminar presentation.
HIST 100/200 History of Atatürk Principles and Revolutions /Turkish and Cypriot History (2, 0) 2
The course provides a detailed exposure on the history of the construction of the Turkish Republic under the light of Kemal Atatürk's principles this course is designed for Turkish speaking students.
MARK 301 Principles of Marketing (3,0)3
The course aims at providing the basic concepts of marketing, core concepts of marketing, Ps of marketing mix viz. Product Management Decisions, New Product Development, Product Life Cycle, BCG Matrix, Distribution Management, Role and Functions of Middlemen, Different Middlemen, Different Distribution Strategies, Pricing, Different pricing methods, Steps involved in setting up a price and Promotion Management, Focus on Integrated Marketing Communications, Advertising, Sales Promotion, Direct Marketing, Corporate Communications, Internet etc.
MARK 304 Marketing Management (3,0)3       
The course focuses on offering the strategic application aspects of Ps of Marketing, preparation of strategic unit business planning, Value Chain Model, SWOT analysis, Development of Strategic Marketing Plan, Different types of consumers, Consumer Behavior Process, Concepts and application of Marketing Segmentation, Different types of Segmentation, Competitor strategies etc.  
MARK 404 International Marketing (3,0)3
The course intends to offer the detailed insights of concepts and applications of international marketing. The course provides the in-depth focus on the different strategies required for international marketing viz. Entry strategies, Segmentation of International Markets, International Product Planning Strategy, International Distribution Strategy, International Pricing Strategy and International Promotion Strategy. This is the must course for the business students ought to be proficient with.
MARK 419 Marketing Research (3,0)3
The course aims at offering the detailed aspects of concepts and applications of research methods in the areas of marketing. The course primarily focuses on research applications of different Ps of marketing mix in the real life situations. The course exposes the intricacies of marketing research, development and implementation of research process, through live wire projects.
MATH 107 Mathematics for Business and Economics I(3,0)3
The course aims at offering the basic concepts of mathematical applications pertaining to business management. The course covers the logical operations, set and real numbers, equations and inequalities, systems of equations, matrix-algebra, mathematical functions, exponential and logarithmic functions.
MATH 108 Mathematics for Business and Economics II (3,0)3
This is a sequel of MATH 107. The course offers detailed insights of advanced mathematical applications pertaining to business management. The course includes the limits, properties of limits and continuity, derivates, economic and business applications, opitmisation, identification and maximum and minimum, curve sketching, Integration and differentiation-calculus, definite integral and areas.
POLS 104 Introduction to Law (3,0)3
The course intends to offer the conceptual background on the basic legal concepts, applications of legal concepts in the real business situations, which is very vital for the business management students to proficient with.
SOCY 211 Sociology (3,0)3
The course aims at providing an introduction to the thought of some of the major sociologists or social theorists: Comte, Spencer, Marx, Durkheim, Weber, Parsons, Elias, Giddens, Foucault, Bourdieu, Habermas and Luhmann. Their ideas will be discussed in relation to contemporary issues.
STAT 203 Statistics I (3,0)3
The course provides detailed insights on basic concepts of statistics pertaining to business management. The course covers the application of different statistical techniques viz. frequency distribution, preparation of charts, diagrams and graphs, statistical descriptions, sampling problems, measures of locations and dispersions, probability distributions such as binomial, poison and normal distributions.
STAT 204 Statistics II (3,0)3
This is a sequel of STAT 203. The course aims at providing detailed exposure on the advanced aspects of statistical and quantitative techniques pertaining business management. The course covers different statistical models viz. Statistical inferences, developing and testing hypotheses, chi-square distribution, linear regression and correlation, index numbers and time serious analysis.
TURK 100/200 Turkish (2,0)2
This course is designed for non-Turkish speaking foreign students.  The aim of the course is to introduce the Turkish language to foreign students.