| 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) | Associate Professor Burcu Gürol
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Recognize the insurance company and agency financial statements
2) Make the Accounting records of insurance transactions
3) Interpret the insurance financial statements.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | This course mainly is designed to give the 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 information system | | 2nd Week | The basic accounting concepts | | 3rd Week | The scope of the insurance accounting system | | 4th Week | The financial statements of insurance companies: General characteristics | | 5th Week | The financial statements of insurance companies: Basic principles | | 6th Week | The financial statements of insurance companies: Users need information | | 7th Week | Accounting for the distinctive features of the insurance businesses | | 8th Week | Midterm | | 9th Week | The structureand contents of insurance chart of accounts | | 10th Week | Reinsurance accounting records of Production of non-Life premiums, cancellation, payment of damages andtechnical provisions. | | 11th Week | Reinsurance accountingrecords of Production of Life premiums, cancellation, payment of damages andtechnical provisions. | | 12th Week | General characteristics andbasicprinciples of thefinancial statements of insurancecompaniesand and toanalyze them. | | 13th Week | Analysis of thefinancialstatements of insurance | | 14th Week | Evaluation |
|
| 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,Discussion |
| 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 | 1 | | Preparation for Quiz | | | | | Individual or group work | 14 | 3 | 42 | | Preparation for Final exam | 1 | 40 | 40 | | Course hours | 13 | 3 | 39 | | Preparation for Midterm exam | 1 | 20 | 20 | | Laboratory (including preparation) | | | | | Final exam | 1 | 1 | 1 | | Homework | | | | | Total Workload | | | 143 |
|---|
| Total Workload / 30 | | | 4,76 |
|---|
| ECTS Credits of the Course | | | 5 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
