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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
BANK ACCOUNTING BF532 Second Term (Spring) 3 + 0 10

TYPE OF COURSE UNITCompulsory Course
LEVEL OF COURSE UNITMaster's Degree With Thesis
YEAR OF STUDY1
SEMESTERSecond Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED10
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Learn the features of banks that are different from other entities and be familiar with banking transactions.
2) Learn how to recognize banking transactions.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTNone
COURSE DEFINITIONDocument and book keeping by banks and practices involving these, accounting registration and recording processes, bank balance sheets, uniform chart of accounts, valuation principles in banking transactions, international financial reporting standards, international auditing standards, responsibilities of bank managers and other accounting department employees topics will be covered.
COURSE CONTENTS
WEEKTOPICS
1st Week 1 Features of Bank Accounting - The Feautures of Banking Transactions in terms of Accounting
2nd Week 2 Features of Bank Accounting - Uniform Chart of Accounts for Banks and Otomation in Banks
3rd Week 3 Transactions to provide financial resources - depository accounts
4th Week 4 Transactions to provide financial resources from Capital Markets I
5th Week 5 Transactions to provide financial resources from Capital Markets II
6th Week 6 Transactions to provide financial resources - Other resources
7th Week 7 Credit Transactions - Common Transactions
8th Week 8 Midterm examination
9th Week 9 Credit Transactions - Transactions of Accounting in terms of the Types of Credit
10th Week 10 Financial Transactions - Buying and Selling Securities
11th Week 11 Financial Transactions - Foreign Currency Transactions
12th Week 12 Financial Transactions - Transactions on Derivative Securities
13th Week 13 Service Transactions - Bank Transfer and Encashment Transactions
14th Week 14 Service Transactions - Letter of Credit and Other Service Transactions
RECOMENDED OR REQUIRED READING Banka Muhasebesi, Mesut Yıldırım, Türkiye Bankalar Birliği Yayın No. 258
Sektörel Muhasebe, Nalan Akdoğan ve Diğerleri, Gazi Kitabevi, 2011
Banka Tekdüzen Hesap Planı ve Açıklaması, Bankacılık Düzenleme ve Denetleme Kurulu
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Assignment120
Total(%)50
Contribution of In-term Studies to Overall Grade(%)50
Contribution of Final Examination to Overall Grade(%)50
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam111
Preparation for Quiz
Individual or group work1413182
Preparation for Final exam15555
Course hours14342
Preparation for Midterm exam
Laboratory (including preparation)
Final exam122
Homework31030
Total Workload312
Total Workload / 3010,4
ECTS Credits of the Course10
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
LO1LO2
K1   
K2    X
K3   
K4    X
K5   
K6  X   X
K7   
K8    X
K9   
K10