| German I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| German II | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| French I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| French II | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| Labour and Social Security Law | 3 | 0 | 1 | 2 | 1 | 3 | 1 | 0 | 0 | 3 | 3 | 0 |
| Accounting and Law | 3 | 3 | 3 | 2 | 2 | 3 | 1 | 0 | 0 | 3 | 1 | 0 |
| Commercial Law | 3 | 2 | 1 | 1 | 1 | 3 | 1 | 1 | 1 | 3 | 3 | 0 |
| Introduction to Economics I | 3 | 2 | 2 | 1 | 2 | 2 | 1 | 0 | 0 | 2 | 2 | 0 |
| Introduction to Economics II | 3 | 2 | 2 | 1 | 2 | 2 | 1 | 0 | 0 | 2 | 2 | 0 |
| Interpersonal Communication | 0 | 0 | 0 | 3 | 2 | 0 | 3 | 2 | 1 | 3 | 3 | 0 |
| English I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| English II | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 |
| General Business | 3 | 2 | 2 | 0 | 2 | 2 | 1 | 0 | 0 | 2 | 2 | 0 |
| Turkish Tax System | 3 | 3 | 3 | 2 | 2 | 3 | 1 | 0 | 0 | 1 | 2 | 0 |
| General Tax Law | 3 | 3 | 2 | 1 | 1 | 3 | 1 | 0 | 0 | 3 | 3 | 0 |
| Tax Planning | 2 | 3 | 3 | 2 | 3 | 3 | 2 | 2 | 2 | 3 | 2 | 0 |
| Preaccounting Software and Practice | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 0 |
| General Accounting I | 3 | 3 | 3 | 2 | 1 | 3 | 2 | 0 | 0 | 3 | 1 | 0 |
| General Accounting II | 3 | 3 | 3 | 2 | 1 | 3 | 2 | 1 | 3 | 3 | 1 | 0 |
| Financial Analysis | 3 | 3 | 3 | 1 | 3 | 3 | 1 | 1 | 1 | 3 | 1 | 0 |
| Adjusting Entries and Balance Sheet | 3 | 3 | 3 | 2 | 1 | 3 | 2 | 0 | 0 | 2 | 1 | 0 |
| Corporate Accounting | 3 | 3 | 3 | 2 | 2 | 3 | 3 | 0 | 2 | 3 | 1 | 0 |
| Auditing | 2 | 3 | 3 | 3 | 2 | 3 | 3 | 0 | 0 | 3 | 2 | 0 |
| Cost Analysis | 3 | 3 | 3 | 2 | 2 | 3 | 3 | 0 | 0 | 3 | 1 | 0 |
| Organizational Behavior | 1 | 1 | 1 | 3 | 2 | 2 | 3 | 2 | 2 | 3 | 3 | 0 |
| Principles of Atatürk and the History of Turkish Revolution I | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 |
| Principles of Atatürk and the History of Turkish Revolution II | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3 |
| Turkish Language I | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| Turkish Language II | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
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