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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
BANK ACCOUNTING TBF333 - 3 + 0 5

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITBachelor's Degree
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED5
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.
3)
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTTBF211 and TBF212
COURSE DEFINITIONSpecial aspects of bank accounting, classification of banking operations and their accounting procedures, deposits, delivering loans and their accounting procedures for credits, transfers, letter of credit services, fundamentals of foreign exchange accounting.
COURSE CONTENTS
WEEKTOPICS
1st Week Features of Bank Accounting - The Feautures of Banking Transactions in terms of Accounting
2nd Week Features of Bank Accounting - Uniform Chart of Accounts for Banks and Otomation in Banks
3rd Week Transactions to provide financial resources - depository accounts
4th Week Transactions to provide financial resources from Capital Markets I
5th Week Transactions to provide financial resources from Capital Markets II
6th Week Transactions to provide financial resources - Other resources
7th Week Credit Transactions - Common Transactions
8th Week Midterm examination
9th Week Credit Transactions - Transactions of Accounting in terms of the Types of Credit
10th Week Financial Transactions - Buying and Selling Securities
11th Week Financial Transactions - Foreign Currency Transactions
12th Week Financial Transactions - Transactions on Derivative Securities
13th Week Service Transactions - Bank Transfer and Encashment Transactions
14th Week Service Transactions - Letter of Credit and Other Service Transactions
RECOMENDED OR REQUIRED READING1) Banka Muhasebesi, Mesut Yıldırım, Türkiye Bankalar Birliği Yayın No. 258
2) Sektörel Muhasebe, Nalan Akdoğan ve Diğerleri, Gazi Kitabevi, 2011
3) Banka Tekdüzen Hesap Planı ve Açıklaması, Bankacılık Düzenleme ve Denetleme Kurulu
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term130
Quiz120
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 exam133
Preparation for Quiz236
Individual or group work14342
Preparation for Final exam13030
Course hours14342
Preparation for Midterm exam12020
Laboratory (including preparation)
Final exam133
Homework133
Total Workload149
Total Workload / 304,96
ECTS Credits of the Course5
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
LO1LO2LO3
K1     
K2     
K3     
K4     
K5  X   X   X
K6     
K7