Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
IBS2002	2	Banking and Insurance Accaunting	2/1/0	CC	Turkish	3

Course Goals	The main objective of the course, give information about bank operations and accounting system, give information about lending and the accounts , give information about services, foreign exchange transactions and accounting, give information about the insurance business and accounting system.
Prerequisite(s)	General Accounting
Corequisite(s)	None.
Special Requisite(s)	The minimum qualifications that are expected from the students who want to attend the course.(Examples: Foreign language level, attendance, known theoretical pre-qualifications, etc.)
Instructor(s)	Lecturer Nezahat Karaköseli
Course Assistant(s)
Schedule	Thursday, 13:00-16:00, 2A-02 İncirli Campus
Office Hour(s)	Thursday, 12:00-13:00, 4A-01 İncirli Campus
Teaching Methods and Techniques	- Lecture, question-answer and practices.
Principle Sources	- "Temel Banka Muhasebesi", Doç.Dr.Adalet HAZAR, Doç.Dr. Şenol BABUŞÇU, Bankacılık Akademisi Yayınları, 2017
Other Sources	-  -1 Nolu Muhasebe Sistemi Uygulama Genel Tebliği -BDDK Bankacılık Tek Düzen Hesap Planı -5411 Sayılı Banka Kanunu -BDDK Tebliğ ve Düzenlemeleri

Course Schedules
Week	Contents	Learning Methods
1. Week	Definition of bank accounting	Lecture- Example-Practices
2. Week	The difference between general accounting and bank accounting	Lecture- Example-Practices
3. Week	Legal concept of bank accounting	Lecture- Example-Practices
4. Week	Required financial statements at banks	Lecture- Example-Practices
5. Week	Uniform chart of accounts at banks	Lecture- Example-Practices
6. Week	Classification of accounts based on the uniform chart of accounts at banks	Lecture- Example-Practices
7. Week	Process of bank deposits	Lecture- Example-Practices
8. Week	Mid-Term Exam	Exam
9. Week	Accounting of repurchase transactions	Lecture- Example-Practices
10. Week	Accounting of evaluation transactions	Lecture- Example-Practices
11. Week	Accounting of credits	Lecture- Example-Practices
12. Week	Transactions related with off-balance sheet	Lecture- Example-Practices
13. Week	Detailed examination of off-balance sheet	Lecture- Example-Practices
14. Week	Other transactions at banks	Lecture- Example-Practices
15. Week	Final Exam	Exam
16. Week	Final Exam	Exam
17. Week	Final Exam	Exam

Assessments
Evaluation tools	Quantity	Weight(%)
Midterm(s)	1	40
Final Exam	1	60

Program Outcomes PO-1 To know the responsibility about the position of their job in the field of banks and insurance companies. PO-2 To explain the importance of research and development issues of their related field by means of individual or group studies. PO-3 To understand the importance of follow-up the legislation in the field of profession. PO-4 To express the importance of the banking for national economy and businesses. PO-5 To do work of their related field by using computer. Store information and using stored information. PO-6 To take responsibility in the management levels. PO-7 Finding practical solutions against the problems to business activities and giving the right decision. PO-8 Assuming responsibility in finance and banking sector and after providing legal terms opened his/her own office on behalf of, train qualified manpower. PO-9 Analysis and interpretation balance sheet and income statement of a business. PO-10 To make Bank and insurance accounting. PO-11 Equipped in terms of customer relations and human resources PO-12 To receive general information in banking and insurance and be informed about the bank and insurance law. PO-13 To know camputer programmes well about of the profession. PO-14 To have knowledge about professional English in banking and insurance.

Learning Outcomes LO-1 1. To define the basic concepts of bank and insurance accounting LO-2 2. To distinguish transactions subject to bank and insurance accounting LO-3 3. To make accounting records with sample solutions LO-4 4. To comprehend bank and insurance accounting's charts of accounts. LO-5 5. To prepare the interim accounting transactions and the year-end adjustments LO-6 6. To prepare the financial statements

Course Assessment Matrix:

PO 1

PO 2

PO 3

PO 4

PO 5

PO 6

PO 7

PO 8

PO 9

PO 10

PO 11

PO 12

PO 13

PO 14

LO 1

LO 2

LO 3

LO 4

LO 5

LO 6