| Course Type | Elective Course |
|---|
| Course Level | Master's Degree With Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Understand the importance of accounting as an information system, and explain the basic concepts of accounting
- Identify specific issues that distinguish insurance companies from other businesses.
- Understand the structure and contents insurance chart of accounts.
- Make accounting records of Production of non-Life premiums, cancellation, payment of damages and technical provisions.
- Make accounting records of Production of Life premiums, cancellation, payment of damages and technical provisions.
- Make reinsurance accounting records of Production of non-Life premiums, cancellation, payment of damages and technical provisions.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | Master students are aimed at having in-depth knowledge about insurance accounting and being able to use this information in their studies. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Accounting as an information system |
|
2nd Week |
Basic accounting concepts |
|
3rd Week |
Insurance accountig system and its scope |
|
4th Week |
Financial statements of insurance companies: General Features |
|
5th Week |
Financial statements of insurance companies: Basic Principles |
|
6th Week |
Financial statements of insurance companies: Users' need for information |
|
7th Week |
Distinctive features of insurance companies in terms of accounting |
|
8th Week |
Midterm |
|
9th Week |
The structure and content of the insurance chart of accounts |
|
10th Week |
Premium production and cancellations in non-life branches; Payment of damages and accounting of technical provisions |
|
11th Week |
Premium production and cancellations in life branches; Payment of damages and accounting of technical provisions |
|
12th Week |
Accounting for reinsurance transactions |
|
13th Week |
Analysis of insurance financial statements |
|
14th Week |
Recap |
|
| Recommended or Required Reading | 1. Beyhan Marşap, Sigorta Muhasebesi Ders Notları, 2011
2. Hazine Müsteşarlığı Sigortacılık Genel Müdürlüğü web Sitesi |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Practice
- Project
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Assignment |
1 |
20 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
10 |
140 |
| Preparation for Final exam |
1 |
45 |
45 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
35 |
35 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
1 |
30 |
30 |
| Total Work Load | 298 |
| Total Work Load / 30 (h) | 9.93 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
