| TYPE OF COURSE UNIT | Elective Course |
| LEVEL OF COURSE UNIT | Master's Degree With Thesis |
| YEAR OF STUDY | - |
| SEMESTER | - |
| NUMBER OF ECTS CREDITS ALLOCATED | 10 |
| NAME OF LECTURER(S) | Associate Professor Burcu Gürol
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Understand the importance of accounting as an information system, and explain the basic concepts of accounting
2) Identify specific issues that distinguish insurance companies from other businesses.
3) Understand the structure and contents insurance chart of accounts.
4) Make accounting records of Production of non-Life premiums, cancellation, payment of damages and technical provisions.
5) Make accounting records of Production of Life premiums, cancellation, payment of damages and technical provisions.
6) Make reinsurance accounting records of Production of non-Life premiums, cancellation, payment of damages and technical provisions.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | Master students are aimed at having in-depth knowledge about insurance accounting and being able to use this information in their studies. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Accounting as an information system | | 2nd Week | Basic accounting concepts | | 3rd Week | Insurance accountig system and its scope | | 4th Week | Financial statements of insurance companies: General Features | | 5th Week | Financial statements of insurance companies: Basic Principles | | 6th Week | Financial statements of insurance companies: Users' need for information | | 7th Week | Distinctive features of insurance companies in terms of accounting | | 8th Week | Midterm | | 9th Week | The structure and content of the insurance chart of accounts | | 10th Week | Premium production and cancellations in non-life branches; Payment of damages and accounting of technical provisions | | 11th Week | Premium production and cancellations in life branches; Payment of damages and accounting of technical provisions | | 12th Week | Accounting for reinsurance transactions | | 13th Week | Analysis of insurance financial statements | | 14th Week | Recap |
|
| RECOMENDED OR REQUIRED READING | 1. Beyhan Marşap, Sigorta Muhasebesi Ders Notları, 2011
2. Hazine Müsteşarlığı Sigortacılık Genel Müdürlüğü web Sitesi |
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion,Questions/Answers,Practice,Project |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 30 | | Assignment | 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 | | | | | Individual or group work | 14 | 10 | 140 | | Preparation for Final exam | 1 | 45 | 45 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 35 | 35 | | Laboratory (including preparation) | | | | | Final exam | 1 | 3 | 3 | | Homework | 1 | 30 | 30 | | Total Workload | | | 298 |
|---|
| Total Workload / 30 | | | 9,93 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
