| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Bachelor's Degree |
| YEAR OF STUDY | 3 |
| SEMESTER | Fifth Term (Fall) |
| 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) On completion of this course, students will be able to learn the features of banks that are different from other entities and be familiar with banking transactions.
2) Learn how to account banking transactions
3) Learn bank financial statements.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | Equipping students with the specified terminology and the concept of bank accounting, classification of banking operations and their accounting procedures are the general purpose of the course. Demand and time deposit accounts, loan deliveries and credit accounts, transfers, letter of credit services, fundamentals of foreign exchange accounting are the general topics around which the course will elaborate throughout the semester. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 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 READING | 1) 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 METHODS | Lecture,Discussion |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 30 | | Quiz | 2 | 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 | 1 | 1 | | Preparation for Quiz | 2 | 5 | 10 | | Individual or group work | 14 | 3 | 42 | | Preparation for Final exam | 1 | 25 | 25 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 25 | 25 | | Laboratory (including preparation) | | | | | Final exam | 1 | 1 | 1 | | Homework | | | | | Total Workload | | | 146 |
|---|
| Total Workload / 30 | | | 4,86 |
|---|
| ECTS Credits of the Course | | | 5 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
