Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
IBS0021		Banking and Insurance Accounting	2/0/0	DE	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)	-
Corequisite(s)	-
Special Requisite(s)	-
Instructor(s)	Lecturer Nezahat Karaköseli, Lecturer Nezahat Karaköseli
Course Assistant(s)	-
Schedule	The course has not been opened this semester.
Office Hour(s)
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
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
16. Week	Final Exam
17. Week	Final 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 Have knowledge about the fundamental issues of banking, the ability of subjects to obtain relation between LO-2 The results of the sample to detect incidents, problems and solutions to analyze the development of the ability LO-3 Had knowledge of the practical actions LO-4 Being able to apply the recovery course aktar?lanlar?

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