Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| INTRODUCTION to BANK ACCOUNTING | - | Spring Semester | 3+0 | 3 | 3 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Assist.Prof. Numan ÖZAKPINAR |
| Name of Lecturer(s) | Assist.Prof. İpek YAYLALI, Assist.Prof. İrfan ERSİN |
| Assistant(s) | |
| Aim | Acquiring the ability of being a professional staff; who can meet the needs of accounting departments of banks and other financial establishments actice in the sector and being capable of creating accounting records, tracing the legislation related to profession of banking. |
| Course Content | This course contains; Basic Concepts and Banking Accounts,Current Assests,Loans,Investment Assets and Other Assets,Deposits,Deposits,Other Liabilities,Other Liabilities,Equity,Equity, Interest Income and Interest Expense,Interest Income and Interest Expense,Non-Interest Income and Expenses,Off Balance Sheet Accounts. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Execute accounting of banking operations. | 13, 16, 9 | A |
| 2.Comprehend uniform chart of accounts peculiar to banking system. | 13, 16, 9 | A |
| 3.Recognize banking operations. | 13, 16, 9 | A |
| 4.Handle bankng accounting applications. | 13, 16, 9 | A |
| 5.Analyze financial reports of banking sector. | 13, 16, 9 | A |
| Teaching Methods: | 13: Case Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Basic Concepts and Banking Accounts | |
| 2 | Current Assests | |
| 3 | Loans | |
| 4 | Investment Assets and Other Assets | |
| 5 | Deposits | |
| 6 | Deposits | |
| 7 | Other Liabilities | |
| 8 | Other Liabilities | |
| 9 | Equity | |
| 10 | Equity | |
| 11 | Interest Income and Interest Expense | |
| 12 | Interest Income and Interest Expense | |
| 13 | Non-Interest Income and Expenses | |
| 14 | Off Balance Sheet Accounts |
| Resources |
| Lecturer's Notes |
| Banka Muhasebesi Prof.Dr.Mehmet Hasan Eken Dr.Hüseyin Selimler |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Explains the concepts of banking and insurance, the relevant legislation, and recognizes the organizations that guide the sector. | X | |||||
| 2 | Performs basic-level activities in banking and insurance, communicates effectively, and utilizes digital tools. | X | |||||
| 3 | Possesses fundamental, up-to-date, and practical knowledge related to their profession. | X | |||||
| 4 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 5 | Explains and issues policies for property, service, and life insurance. | X | |||||
| 6 | Students convey knowledge concerning financial markets and institutions. | X | |||||
| 7 | Students identify and define transaction types in the banking and insurance sector. | X | |||||
| 8 | Effectively utilizes information technologies (software, programs, animation, etc.) related to their profession. | X | |||||
| 9 | Students explain risk types to occur in the sector and hedging techniques. | X | |||||
| 10 | Follows current developments and practices in banking and insurance and uses them effectively. | ||||||
| 11 | Students apply the acquired knowledge regarding the field of banking and insurance to their studies. | ||||||
| 12 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and propose solutions. | ||||||
| 13 | Has awareness of career management and lifelong learning. | X | |||||
| 14 | Effectively presents their thoughts at the level of knowledge and skills through written and verbal communication and expresses them clearly. | ||||||
| 15 | Uses a foreign language to follow information in their field and communicate with colleagues. | ||||||
| 16 | Interprets fundamental data related to banking and insurance, identifies risks, defines problems, and proposes solutions. | X | |||||
| 17 | Possesses social, scientific, cultural, and ethical values in the collection, implementation, and dissemination of data related to their field. | X | |||||
| 18 | Takes responsibility as a team member to solve complex and unforeseen problems encountered in practices related to their field. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 3 | 42 | |||
| Guided Problem Solving | 10 | 1 | 10 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 2 | 5 | 10 | |||
| Midterm Exam | 1 | 15 | 15 | |||
| General Exam | 1 | 20 | 20 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 97 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(97/30) | 3 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| INTRODUCTION to BANK ACCOUNTING | - | Spring Semester | 3+0 | 3 | 3 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Required |
| Course Coordinator | Assist.Prof. Numan ÖZAKPINAR |
| Name of Lecturer(s) | Assist.Prof. İpek YAYLALI, Assist.Prof. İrfan ERSİN |
| Assistant(s) | |
| Aim | Acquiring the ability of being a professional staff; who can meet the needs of accounting departments of banks and other financial establishments actice in the sector and being capable of creating accounting records, tracing the legislation related to profession of banking. |
| Course Content | This course contains; Basic Concepts and Banking Accounts,Current Assests,Loans,Investment Assets and Other Assets,Deposits,Deposits,Other Liabilities,Other Liabilities,Equity,Equity, Interest Income and Interest Expense,Interest Income and Interest Expense,Non-Interest Income and Expenses,Off Balance Sheet Accounts. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Execute accounting of banking operations. | 13, 16, 9 | A |
| 2.Comprehend uniform chart of accounts peculiar to banking system. | 13, 16, 9 | A |
| 3.Recognize banking operations. | 13, 16, 9 | A |
| 4.Handle bankng accounting applications. | 13, 16, 9 | A |
| 5.Analyze financial reports of banking sector. | 13, 16, 9 | A |
| Teaching Methods: | 13: Case Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Basic Concepts and Banking Accounts | |
| 2 | Current Assests | |
| 3 | Loans | |
| 4 | Investment Assets and Other Assets | |
| 5 | Deposits | |
| 6 | Deposits | |
| 7 | Other Liabilities | |
| 8 | Other Liabilities | |
| 9 | Equity | |
| 10 | Equity | |
| 11 | Interest Income and Interest Expense | |
| 12 | Interest Income and Interest Expense | |
| 13 | Non-Interest Income and Expenses | |
| 14 | Off Balance Sheet Accounts |
| Resources |
| Lecturer's Notes |
| Banka Muhasebesi Prof.Dr.Mehmet Hasan Eken Dr.Hüseyin Selimler |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Explains the concepts of banking and insurance, the relevant legislation, and recognizes the organizations that guide the sector. | X | |||||
| 2 | Performs basic-level activities in banking and insurance, communicates effectively, and utilizes digital tools. | X | |||||
| 3 | Possesses fundamental, up-to-date, and practical knowledge related to their profession. | X | |||||
| 4 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 5 | Explains and issues policies for property, service, and life insurance. | X | |||||
| 6 | Students convey knowledge concerning financial markets and institutions. | X | |||||
| 7 | Students identify and define transaction types in the banking and insurance sector. | X | |||||
| 8 | Effectively utilizes information technologies (software, programs, animation, etc.) related to their profession. | X | |||||
| 9 | Students explain risk types to occur in the sector and hedging techniques. | X | |||||
| 10 | Follows current developments and practices in banking and insurance and uses them effectively. | ||||||
| 11 | Students apply the acquired knowledge regarding the field of banking and insurance to their studies. | ||||||
| 12 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and propose solutions. | ||||||
| 13 | Has awareness of career management and lifelong learning. | X | |||||
| 14 | Effectively presents their thoughts at the level of knowledge and skills through written and verbal communication and expresses them clearly. | ||||||
| 15 | Uses a foreign language to follow information in their field and communicate with colleagues. | ||||||
| 16 | Interprets fundamental data related to banking and insurance, identifies risks, defines problems, and proposes solutions. | X | |||||
| 17 | Possesses social, scientific, cultural, and ethical values in the collection, implementation, and dissemination of data related to their field. | X | |||||
| 18 | Takes responsibility as a team member to solve complex and unforeseen problems encountered in practices related to their field. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |