| 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;
- Learn the features of banks that are different from other entities and be familiar with banking transactions.
- Learn how to recognize banking transactions.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | Document and book keeping by banks and practices involving these, accounting registration and recording processes, bank balance sheets, uniform chart of accounts, valuation principles in banking transactions, international financial reporting standards, international auditing standards, responsibilities of bank managers and other accounting department employees topics will be covered. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
1 Features of Bank Accounting - The Feautures of Banking Transactions in terms of Accounting |
|
2nd Week |
2 Features of Bank Accounting - Uniform Chart of Accounts for Banks and Otomation in Banks |
|
3rd Week |
3 Transactions to provide financial resources - depository accounts |
|
4th Week |
4 Transactions to provide financial resources from Capital Markets I |
|
5th Week |
5 Transactions to provide financial resources from Capital Markets II |
|
6th Week |
6 Transactions to provide financial resources - Other resources |
|
7th Week |
7 Credit Transactions - Common Transactions |
|
8th Week |
8 Midterm examination |
|
9th Week |
9 Credit Transactions - Transactions of Accounting in terms of the Types of Credit |
|
10th Week |
10 Financial Transactions - Buying and Selling Securities |
|
11th Week |
11 Financial Transactions - Foreign Currency Transactions |
|
12th Week |
12 Financial Transactions - Transactions on Derivative Securities |
|
13th Week |
13 Service Transactions - Bank Transfer and Encashment Transactions |
|
14th Week |
14 Service Transactions - Letter of Credit and Other Service Transactions |
|
| Recommended or Required Reading | Banka Muhasebesi, Mesut Yıldırım, Türkiye Bankalar Birliği Yayın No. 258
Sektörel Muhasebe, Nalan Akdoğan ve Diğerleri, Gazi Kitabevi, 2011
Banka Tekdüzen Hesap Planı ve Açıklaması, Bankacılık Düzenleme ve Denetleme Kurulu
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
|
|---|
| 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 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
13 |
182 |
| Preparation for Final exam |
1 |
55 |
55 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
|
|
|
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
3 |
10 |
30 |
| Total Work Load | 312 |
| Total Work Load / 30 (h) | 10.4 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
