| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Examine the tax law and techniques
- Evaluate the insurance companies how the audit was done
- Define the function of supervision
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The aim of this course is to introduce students into basic auditing procedures and premises in the specific field of reinsurance and insurance Stataments. Insurance, reinsurance procedure, premium, guarantee, commission definitions and related payment procedure are studied in this course. Students will be taught basic terms in valuation, financial placement and technical reserves, focusing on specific problems in commercial insurance companies in compliance with the Turkish legislation according to the International Auditing Standards. " |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Explaining the role and principal |
|
2nd Week |
Describe the basic construction of accounts of different types |
|
3rd Week |
Preparation and presentation of financial statements |
|
4th Week |
Basic terms about financial placement and technical reserves, |
|
5th Week |
Focusing on specific problems in commercial insurance companies in compliance with the Turkish legislation |
|
6th Week |
Explaining autiditng techniques and exercises on sample events |
|
7th Week |
Transfers between tecnical and non-technical departmants |
|
8th Week |
Midterm |
|
9th Week |
Explanation of account of technical reserves |
|
10th Week |
Auditing other technical reserves accountancy, auditing technical profit and loss accountancy |
|
11th Week |
Auditing transfers between tecnical and non-technical departmants |
|
12th Week |
To learn differance between public, private and internal auditing. |
|
13th Week |
Preparing comprehensive audit report for a sample insurance company |
|
14th Week |
Application and exercises |
|
| Recommended or Required Reading | Dr. Atilla UYANIK, Muhasebe, Denetim ve Vergilendirme, Beta Yayınları, İstanbul 2001
internet access ofCapital Markets Board of Turkey ; GENERAL DIREKTORATE OF INSURANCE, Ministry of Finance. Revenue Administration
Others Regulations about the subject |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Questions/Answers
- Discussion
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Project |
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 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
1 |
40 |
40 |
| Total Work Load | 303 |
| Total Work Load / 30 (h) | 10.1 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
