TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Tounderstandtheimportance of accounting as an informationsystem and explainthebasic concepts of accounting 2) Toseparatethe issues of insurancecompanies from otherbusinesses. 3) Tounderstand thestructureand contents insurance chart of accounts 4) tomake accountingrecords of Production of non-Life premiums, cancellation, payment of damages andtechnical provisions 5) tomake accountingrecords of Production of Life premiums, cancellation, payment of damages andtechnical provisions. 6) tomake reinsuranceaccountingrecords of Production of non-Life premiums, cancellation, payment of damages andtechnical provisions. 7) tomake reinsuranceaccountingrecords of Production of Life premiums, cancellation, payment of damages andtechnical provisions. 8) toknow general characteristics andbasicprinciples of thefinancial statements of insurancecompaniesand and toanalyze them. 9)
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Accounting system in insurance transactions; accounting of insurance premium earnings and damage imbursements, reassurance transactions; technical allowances and reciprocals transactions; preparation of financial statements for insurance companies.
COURSE CONTENTS	WEEK TOPICS 1st Week Importance of accounting as an informationsystem and thebasic accountingconcepts 2nd Week The scope of theinsurance accounting system 3rd Week The scope of theinsurance accounting system 4th Week The financial statements of insurance companies: General characteristics, basic principles, users need information 5th Week The financial statements of insurance companies: General characteristics, basic principles, users need information 6th Week Accounting for the distinctive features of the insurance businesses 7th Week The structureand contents of insurance chart of accounts 8th Week Midterm 9th Week Reinsurance accounting records of Production of non-Life premiums, cancellation, payment of damages andtechnical provisions. 10th Week Reinsurance accounting records of Production of Life premiums, cancellation, payment of damages andtechnical provisions. 11th Week General characteristics and basic principles of the financial statements of insurance companies and and to analyze them. 12th Week Analysis of the financial statements of insurance 13th Week Analysis of the financial statements of insurance 14th Week Recap
RECOMENDED OR REQUIRED READING	Beyhan Marşap, Sigorta Muhasebesi Ders Notları 2011 Hazine Müsteşarlığı Sigortacılık Genel Müdürlüğü web Sitesi Türkiye Sigorta ve Reasürans Şirketleri Birliği web sitesi
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Questions/Answers,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Quiz 1 20 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 exam 1 3 3 Preparation for Quiz 2 3 6 Individual or group work 14 3 42 Preparation for Final exam 1 30 30 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 3 3 Homework 1 3 3 Total Workload 149 Total Workload / 30 4,96 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No