At the end of this course, the students; 1) learn the recognition of financial instruments used by banks. 2) update their knowledge about capital increases of banks their recognition 3) learn the recognition and reflections on the financial tables of sales of failed loans to asset management firms. 4) learn the recognition of securitisations made by banks. 5) learn the recognition of Forward, futures, options, swap contracts and their effects on financial tables. 6) learn the recognition of new styructured financial instruments such as DCD, tunnel deposits. 7) learn the recognition of other transactions within the head quarters of banks.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
No
COURSE DEFINITION
The aim of this module is to explain special operations accounting practices which are off basic accounting operations in banks that experience rapid change by using sector specific current examples. Recognition of financial instruments, capital increases, securitization practices, structured new generation instruments such as forward, futures, options, swap, DCD, tunnel deposits and de-recognition of sold non - performing loans to asset management companies will also be outlined in this module.
COURSE CONTENTS
WEEK
TOPICS
1st Week
TDHP used by banks, financial tables and legal arrengements
2nd Week
Recognition of securities which will be held till their maturity by the banks.
3rd Week
Recognition of the sales of securities ready for sale by banks.
4th Week
Recognition of REPO and reverse REPO transactions by banks.
5th Week
Recognition of capital iincreases by banks.
6th Week
Recognition sales of loans sold to asset management firms.
7th Week
Recognition of securisations.
8th Week
Mid term exam
9th Week
The erasal of failed loans on the balance sheets.
10th Week
Recognition of loan structuring.
11th Week
Recognition of forward and futures contracts
12th Week
Recognition of options and swaps
13th Week
Recognition of structured instruments
14th Week
Case Study
RECOMENDED OR REQUIRED READING
Selected Articles
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Lecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
Quantity
Percentage(%)
Mid-term
1
40
Total(%)
40
Contribution of In-term Studies to Overall Grade(%)
40
Contribution of Final Examination to Overall Grade(%)
60
Total(%)
100
ECTS WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
1,5
1,5
Preparation for Quiz
Individual or group work
14
25
350
Preparation for Final exam
1
45
45
Course hours
14
3
42
Preparation for Midterm exam
1
30
30
Laboratory (including preparation)
Final exam
1
3
3
Homework
1
1
1
Total Workload
472,5
Total Workload / 30
15,75
ECTS Credits of the Course
15
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
