BANK ACCOUNTING

MVE151

Course Code: MVE151
Semester: -
Theory+Practice: 3 + 0
ECTS: 4

Course Type

Elective Course

Course Level

Associate Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Learn the features of banks that are different from other entities and be familiar with banking transactions.
Learn how to account for banking transactions
Learn bank financial statements.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

Equipping students with the specified terminology and the concept of bank accounting, the classification of banking operations, and their accounting procedures is the general purpose of the course. Demand and time deposit accounts, loan deliveries and credit accounts, transfers, letter of credit services, and the fundamentals of foreign exchange accounting are the general topics around which the course will elaborate throughout the semester.

Course Contents

WEEK	TOPICS
1^st Week	Features of bank accounting - the feautures of banking transactions in terms of accounting
2^nd Week	Features of bank accounting - uniform chart of accounts for banks and otomation in banks
3^rd Week	Transactions to provide financial resources - depository accounts
4^th Week	Transactions to provide financial resources from capital markets I
5^th Week	Transactions to provide financial resources from capital markets II
6^th Week	Transactions to provide financial resources - other resources
7^th Week	Credit transactions - common transactions
8^th Week	Midterm exam
9^th Week	Credit transactions - transactions of accounting in terms of the types of credit
10^th Week	Financial transactions - buying and selling securities
11^th Week	Financial transactions - foreign currency transactions
12^th Week	Financial transactions - transactions on derivative securities
13^th Week	Service transactions - bank transfer and encashment transactions
14^th Week	Service transactions - letter of credit and other service transactions

Recommended or Required Reading

Hazar, A., & Babuşcu, Ş. (2017). Temel banka muhasebesi: Şube işlemleri. Akademi Consulting & Training.
Yıldırım, M. (2008). Banka muhasebesi (Publication No. 258). TBB Yayınları.
Akdoğan, N., Acar, V., & Deran, A. (2011). Sektörel muhasebe. Gazi Kitabevi.
Bankacılık Düzenleme ve Denetleme Kurulu. (n.d.). Banka tekdüzen hesap planı ve açıklaması.

Planned Learning Activities and Teaching Methods

Lecture
Discussion

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Quiz	2	20
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10