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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. OSMAN ERGÜVEN VATANDAŞ
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
Mid-Term Exam 1 50
Final Exam 1 50
TOTAL 2 100
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 historical development process of Aviation Management.
0
2
Use computer programs related to Aviation Transportation.
1
3
Define basic concepts related with aviation management.
0

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
2
2
Classify the relationship between the basic functions of the business and the interactions between these functions.
1
3
Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.
1
4
Explain the concepts of entrepreneurship and innovation with the field.
2

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage operational activities related to the airline.
1
2
Gain lifelong learning skills and use knowledge of the field in the business life with the awareness of social responsibility.
2

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Prepare written agreements with relevant institutions in accordance with the legislation.
1
2
Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.
2
3
Manage all phases from planning to implementation of aviation operations as a member of a team.
1
4
Cooperate with stakeholders related to air transport.
2
5
Develop the modern techniques and tools necessary for applications related to the field.
1

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Execute a study in his/her field independently.
2
2
Decide as an individual or a team member to solve the problems encountered in applications related to the field.
1

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Evaluate advanced knowledge and skills in his/her field with a critical approach.
2
2
Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.
1

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Communicate with people and institutions related to the field in writing and verbally.
0
2
Explain his/her thoughts on the issues related to the field and suggestions for solutions to the problems by the related departments by using supporting quantitative and qualitative data.
1
3
Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.
1

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage airports and terminal operations efficiently using aviation and business information.
0

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