Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BAY419 | BANK AND INSURANCE ACCOUNTING | 5 | 3 | 3 | 5 |
GENERAL INFORMATION |
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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 | - |
Coordinator of the Course Unit | Assoc.Prof. EMEL TOZLU ÖZTAY |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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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 |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Explain the basic concepts in the field and the basic disciplines arising from these concepts.
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0 | |||||
2 |
Compare current theories in the field and communication theories.
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0 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Solve problems related to the field by identifying problems related to the field.
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0 | |||||
2 |
Compares the information and facts in the field with the fields of social sciences such as Sociology, Journalism, Television and Media.
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1 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
By graduating from this department, conduct analysis in fields like public relations, advertisement and marketing.
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0 | |||||
2 |
Using field knowledge, identify and solve problems related to field.
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0 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Apply the projects in line with the field of campaign analysis, in line with the communication plan to be prepared.
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0 | |||||
2 |
By using theoretical and practical knowledge gained in his field, solve the problems of public relations and advertising industry.
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0 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Taking part in public relations campaigns and advertising projects, implements the duties assigned to them within the team.
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0 | |||||
2 |
Create original and innovative strategies by approaching the field dynamics creatively and critically with an integrated viewpoint.
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0 | |||||
3 |
Designs a communication plan by taking responsibility in case of problems related to the field.
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0 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Describe creative production, presentation and persuasion techniques to support the professional expertise.
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0 | |||||
2 |
Analyze the developments, changes and innovations in his field and gices an example.
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1 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Effectively explain his/her opinion in the context of advertising, public relations, marketing, etc. to related persons and institutions in writing and verbal.
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0 | |||||
2 |
Designs projects and activities for the social environment in which they live with the consciousness of social responsibility.
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0 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Determine career goals by establishing cooperation with the sector in line with the information he/she has.
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2 | |||||
2 |
Analyze and interpret the social and global impacts of issues related with communication.
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0 | |||||
3 |
Design new knowledge and techniques using technical and theoretical knowledge and skills related to his / her field.
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0 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |