| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Explain the fundamental characteristics of bank accounting and the accounting requirements for banking operations.
- Evaluate the information related to the accounting of funding operations and credit transactions.
- Grasp the accounting processes related to financial transactions, securities trading, and foreign exchange transactions.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | TBF211 Principles of Accounting I and TBF212 Principles of Accounting II |
|---|
| Course Description | This course focuses on the differences between bank accounting and other branches of accounting, as well as the classification and accounting of banking transactions. The course covers the accounting principles of deposits, credit utilization, lending transactions, remittances, letters of credit services, and foreign exchange accounting. The course also examines the unique aspects of bank accounting and automation systems in banks, as well as funding from capital markets and the accounting of derivative transactions. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Characteristics of bank accounting: accounting aspects of banking transactions |
|
2nd Week |
Characteristics of bank accounting: bank uniform chart of accounts and automation in banks |
|
3rd Week |
Funding operations: acceptance of deposits |
|
4th Week |
Funding operations: funding from capital markets |
|
5th Week |
Funding operations: funding from capital markets |
|
6th Week |
Funding operations: other funding operations |
|
7th Week |
Credit operations: common operations related to loans |
|
8th Week |
Midterm exam |
|
9th Week |
Credit operations: accounting transactions based on credit types |
|
10th Week |
Financial transactions: purchase and sale of securities |
|
11th Week |
Financial transactions: foreign exchange operations |
|
12th Week |
Financial transactions: derivative product operations |
|
13th Week |
Service transactions: remittance and collection operations |
|
14th Week |
Service transactions: letter of credit operations and other service transactions |
|
| Recommended or Required Reading | Yıldırım, M. (2008). Banka muhasebesi (Türkiye Bankalar Birliği Yayın No. 258). Türkiye Bankalar Birliği.
Akdoğan, N., Aktaş, R., Deran, A., Erhan, D. U., & Acar, V. (2011). Sektörel muhasebe. Gazi Kitabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 143 |
| Total Work Load / 30 (h) | 4.76 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
