| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY409.6B | Bank Accountancy | Elective | 4 | 7 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course is to introduce accounting systems used in banking and insurance businesses and to provide basic information to students supposed to be employed in banks and insurance companies |
| Name of Lecturer(s) |
| Ünal Gülhan |
| Learning Outcomes |
| 1 | have information about accounting system used by banks | | 2 | gain knowledge and skill on recognition of deposit transactions | | 3 | gain knowledge and skill on recognition of credit transactions |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Introductory information about banks, accounting system in banks, funding procedures and recognition thereof, credit procedures and recognition thereof, service procedures and recognition thereof, Exchange procedures and recognition, end-of-period procedures in banks and enterprises and financial statements. |
| Weekly Detailed Course Contents |
|
| 1 | Introductory information about banks | | | | 2 | Features of bank accounting | | | | 3 | Uniform charts of accounting for banking | | | | 4 | Automation accounts in banks and operation thereof | | | | 5 | Procedures for receiving funds, accepting deposit, opening deposit account, depositing money | | | | 6 | Savings deposit procedures, trade deposit procedures, | | | | 7 | Other deposit procedures, accepting deposit in form of foreign currency and gold | | | | 8 | Mid-Term Exam | | | | 9 | Credits of T.R. Central Bank, Bill rediscounting, drawing advance, issuing loan bill | | | | 10 | Credit procedures, extension (opening credit), credit limits | | | | 11 | Interest, tax and funds received from credits, common procedures for giving credit | | | | 12 | Money transport procedures, remittance, collecting bill, collection and payment of bill | | | | 13 | Free storage procedures, safe deposit box, intelligence (information) procedures-1 | | | | 14 | Free storage procedures, safe deposit box, intelligence (information) procedures-2 | | | | 15 | Review | | |
|
| Recommended or Required Reading |
| Benligiray, Y.2009; Uzmanlık Muhasebesi, Gazi Kitabevi, Eskişehir
Banka ve Sigorta muhasebesi, AÖF |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 24 | 24 |
| Individual Study for Final Examination | 1 | 25 | 25 |
| Homework | 14 | 3 | 42 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 1 | 4 | 2 | 2 | 1 | 1 | 1 | 2 | 1 | 1 | | LO2 | 1 | 1 | 4 | 3 | 2 | 1 | 1 | 1 | 3 | 1 | 1 | | LO3 | 1 | 1 | 4 | 2 | 3 | 1 | 1 | 1 | 3 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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