BANK AND INSURANCE ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BSP215	BANK AND INSURANCE ACCOUNTING	3	2	2	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. DUYGU ÇELİK
Instructor(s) of the Course Unit	Lecturer SERDAR ORHAN
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To gain knowledge/skills about the transactions made in the banking and insurance sector and accounting records of these transactions within the framework of the banking uniform chart of accounts and insurance uniform chart of accounts.
Contents of the Course Unit:	Features of bank accounting, functioning of the bank's uniform chart of accounts, funding operations (deposit acceptance and other types of funding), loan transactions and loan types, service transactions, accounting for insurance transactions, application of a uniform chart of accounts, non-insurance transactions, policy production and cancellations, policy productions and cancellations made by agents.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Analyze the differences between bank and insurance accounting and general accounting.
Comprehends the features of banking and insurance transactions.
Makes accounting records of insurance transactions.
Makes accounting records of banking transactions.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Features of bank accounting, functioning of bank uniform chart of accounts	Lecture, practical examples and exercises
2	Reading related topics from the specified sources, making sample solutions	Funding processes (deposit acceptance and other types of sourcing)	Lecture, practical examples and exercises
3	Reading related topics from the specified sources, making sample solutions	Funding processes (deposit acceptance and other types of sourcing)	Lecture, practical examples and exercises
4	Reading related topics from the specified sources, making sample solutions	Funding processes (deposit acceptance and other types of sourcing)	Lecture, practical examples and exercises
5	Reading related topics from the specified sources, making sample solutions	Credit transactions and credit types	Lecture, practical examples and exercises
6	Reading related topics from the specified sources, making sample solutions	Credit transactions and credit types	Lecture, practical examples and exercises
7	Reading related topics from the specified sources, making sample solutions	Credit transactions and credit types	Lecture, practical examples and exercises
8	-	MID-TERM EXAM	-
9	Reading related topics from the specified sources, making sample solutions	Service operations	Lecture, practical examples and exercises
10	Reading related topics from the specified sources, making sample solutions	Service operations	Lecture, practical examples and exercises
11	Reading related topics from the specified sources, making sample solutions	Service operations	Lecture, practical examples and exercises
12	Reading related topics from the specified sources, making sample solutions	Accounting of insurance transactions, application of uniform chart of accounts, non-insurance transactions	Lecture, practical examples and exercises
13	Reading related topics from the specified sources, making sample solutions	Policy productions and cancellations made by the General Directorate	Lecture, practical examples and exercises
14	Reading related topics from the specified sources, making sample solutions	Policy productions and cancellations made by the General Directorate	Lecture, practical examples and exercises
15	Reading related topics from the specified sources, making sample solutions	Policy productions and cancellations made by agents	Lecture, practical examples and exercises
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Eken, H. M., Selimler, H. (2013). Banka Muhasebesi, İstanbul:Der 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

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance Intermediaries and Capital Markets practice in the field of legislation (the Banking Law, Insurance Law) has the basic information.				3
2	International financing strategy in the field of Banking and Insurance application knowledge is the explanation.				3
3	Banking and Insurance products and financial institutions have the ability to recognize.					4
4	Banking and Insurance in the field of management and organization gains the ability to practice on.			2

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains practical skills in management in the field of Finance, Banking and Insurance.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Located in the area of Banking and Insurance operations (finance, insurance, accounting, financial statements, tax) has the ability to play in the intended manner.		1

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance has the ability to interpret information in the field.					4
2	Related to the field of Banking and Insurance has the ability to analyze and evaluate information.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance in applications related to the field to work in study groups and individual has the ability to take responsibility.			2
2	Banking and Insurance related matters fulfills the duties and powers given to him.			2
3	Bringing innovation in the field of Banking and Insurance information, ideas, practices or technologies in the implementation of the risks and take responsibility.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance on effective oral and written communication uses.		1
2	Techniques are needed for applications in the field of Banking and Insurance, tools and informatics technologies by setting has the ability to use effectively.		1

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	A foreign language (English) at least at the level of European Language Portfolio A2 to follow in the field using information and communicate with colleagues.		1
2	European Computer Driving Licence Foundation with computer software information and communication technologies have the ability to use and to the extent required by the field of information and communication technologies	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Log in finding practical solutions towards problems in commercial activities and decision-making skills to win.		1
2	Finance and Insurance sector to take responsibility and legal procedures after providing the entrepreneur to open and run their own workplace grows qualified manpower.		1
3	In applications for banking and insurance customer satisfaction principle solution to the problems faced by the ability to produce wins.			2
4	The universality of social rights in the field of Banking and Insurance, quality and cultural values, environmental protection issues are conscious enough.		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	2	28
Preliminary & Further Study	13	6	78
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
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	0	0	0
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	1	8	8
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	8	8
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	31	0	124