| Course Type | Elective Course |
|---|
| Course Level | Doctorate Of Science |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 15 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- learn the recognition of financial instruments used by banks.
- update their knowledge about capital increases of banks their recognition
- learn the recognition and reflections on the financial tables of sales of failed loans to asset management firms.
- learn the recognition of securitisations made by banks.
- learn the recognition of Forward, futures, options, swap contracts and their effects on financial tables.
- learn the recognition of new styructured financial instruments such as DCD, tunnel deposits.
- learn the recognition of other transactions within the head quarters of banks.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | No |
|---|
| Course Description | The aim of this module is to explain special operations accounting practices which are off basic accounting operations in banks that experience rapid change by using sector specific current examples. Recognition of financial instruments, capital increases, securitization practices, structured new generation instruments such as forward, futures, options, swap, DCD, tunnel deposits and de-recognition of sold non - performing loans to asset management companies will also be outlined in this module. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
TDHP used by banks, financial tables and legal arrengements |
|
2nd Week |
Recognition of securities which will be held till their maturity by the banks. |
|
3rd Week |
Recognition of the sales of securities ready for sale by banks. |
|
4th Week |
Recognition of REPO and reverse REPO transactions by banks. |
|
5th Week |
Recognition of capital iincreases by banks. |
|
6th Week |
Recognition sales of loans sold to asset management firms. |
|
7th Week |
Recognition of securisations. |
|
8th Week |
Mid term exam |
|
9th Week |
The erasal of failed loans on the balance sheets. |
|
10th Week |
Recognition of loan structuring. |
|
11th Week |
Recognition of forward and futures contracts |
|
12th Week |
Recognition of options and swaps |
|
13th Week |
Recognition of structured instruments |
|
14th Week |
Case Study |
|
| Recommended or Required Reading | Selected Articles |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
|
|---|
| 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 |
1.5 |
1.5 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
25 |
350 |
| 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 |
1 |
1 |
| Total Work Load | 472.5 |
| Total Work Load / 30 (h) | 15.75 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
