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BANK AND INSURANCE ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BAY419 BANK AND INSURANCE ACCOUNTING 5 3 3 5

GENERAL INFORMATION

Language of Instruction : Turkish
Level of the Course Unit : BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course : Elective
Mode of Delivery of the Course Unit Face to face
Coordinator of the Course Unit Prof.Dr. İSMET GALİP YOLCUOĞLU
Instructor(s) of the Course Unit

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: Objective of the course is to help students gain the knowledge and skills on accounting of transactions in banking and insurance industry
Contents of the Course Unit: Contents of the course include; Credits, required reserves, deposits, non-life insurance, life insurance etc.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Analyze the relations and differences between the Bank Accounting and General Accounting
Compare the characteristics of banking-related transactions
List the insurance uniform accounting plan
Interpret the records of production accounting in life and non-life insurances
Calculate the reassurance and co-assurance transactions
Evaluate the unearned premium provisions

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Reading related subjects from the sources, application Introduction banking uniform accounting plan Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
2 Reading related subjects from the sources, application Credits Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
3 Reading related subjects from the sources, application Deposits and other foreign resources Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
4 Reading related subjects from the sources, application Income and expenditure accounts and non-balance accounts Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
5 Reading related subjects from the sources, application Transactions with foreign currency Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
6 Reading related subjects from the sources, application Foreign currency appraisal Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
7 Reading related subjects from the sources, application Repo and derivative financial instruments accounting transactions Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
8 - MID-TERM EXAM -
9 Reading related subjects from the sources, application Introduction to insurance accounting and insurance related concepts Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
10 Reading related subjects from the sources, application Introduction to insurance accounting and insurance related concepts Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
11 Reading related subjects from the sources, application Insurance accounting unfirom accounting plan Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
12 Reading related subjects from the sources, application Production accounting for non-life insurances Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
13 Reading related subjects from the sources, application Production accounting for non-life insurances Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
14 Reading related subjects from the sources, application Accounting of co-assurance transactions Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
15 Reading related subjects from the sources, application Accounting of reassurance transactions Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
16 - FINAL EXAM -
17 - FINAL EXAM -

SOURCE MATERIALS & RECOMMENDED READING

Eken, H. M., Selimler, H. (2013), Banka Muhasebesi, İstanbul:Der Yayınları
Dinç, Y., Akay, H., Karcan, S. (2013), Banka ve Sigorta Muhasebesi, Eskişehir:Anadolu Üniversitesi Yayınları
Sarıaslan, M. (2006), AB ve Türk Sigorta Muhasebesi, İstanbul: Türkiye Sigorta ve Reasürans Şirketleri Birliği
Çetin, M. (2014), Sigorta Muhasebesi, Ankara: Paradigma Akademi Yayınları
Mıkosch, T. (2006), Non-Life Insurance Mathematics:An Introduction with Stochastic Processes, New York: Springer

ASSESSMENT

Assessment & Grading of In-Term Activities Number of Activities Degree of Contribution (%) Description
Level of Contribution
0 1 2 3 4 5

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

KNOWLEDGE

Theoretical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Explain the basic concepts of Social Service, working fields and application frameworks.
0
2
Uses up-to-date information on Social Service field by associating it with the theory and application information of Social Service.
0

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Establish the link between the application frameworks of Social Service.
0
2
Evaluate the developments in the field of migration, globalization and human rights in the new world by using the theoretical knowledge in the field.
0

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Using the research methods related to the field of Social Service, concludes scientific conclusions about social problems.
0
2
Examine the spatial legislation of Social Service and develop new strategies for implementation.
0

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Solve the problems specific to the field of Social Service according to scientific data.
0
2
Conduct trainings for individual, family and society by using advanced theoretical and practical knowledge in the field of Social Service.
0

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Develop his / her competence in this area by taking the leadership role in working with individuals, groups and society and taking responsibility as a team member.
0

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Describes a life worthy of dignity of the person who is the subject of social service science.
0

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Configures the communication between institutions in order to solve the problems.
2
2
Uses the educational role in the social service area.
0
3
Produces projects that will increase the consciousness level of the society.
1

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Collaborate with other professionals in the work team through an interdisciplinary approach at the stage of Social Service intervention
0
2
Acts as a social worker in accordance with the laws, regulations and professional ethics rules.
0
3
Organize their work in accordance with their rights and responsibilities as an individual.
1

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT

Workload for Learning & Teaching Activities

Type of the Learning Activites Learning Activities (# of week) Duration (hours, h) Workload (h)
Lecture & In-Class Activities 14 3 42
Preliminary & Further Study 14 2 28
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 5 3 15
Assignment (Homework) 4 4 16
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 5 2 10
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Final Exam 1 1 1
Preparation for the Final Exam 3 4 12
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 3 2 6
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 50 0 131
Total Workload of the Course Unit 131
Workload (h) / 25.5 5,1
ECTS Credits allocated for the Course Unit 5,0