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	-
Coordinator of the Course Unit	Assoc.Prof. HAKAN ÖZCAN
Instructor(s) of the Course Unit
Course Prerequisite	No

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

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define basic concepts related with banking, insurance and finance.						5
2	Relates the theoretical and practical knowledge in the field to economics, business, law, statistics, accounting and marketing						5

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate banking and insurance applications to financial theories, mathematical and statistical methods.					4
2	Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the planning and implementation process in banking and insurance transactions.					4
2	Provide solutions for the problems encountered in banking and insurance transactions.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use theoretical and practical knowledge in the field of banking and insurance transactions.						5
2	By analyzing economic data accurately, manage savings and portfolio investments to minimize financial risks.						5

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/She works as a leader or a team member in a teamwork from the planning of the banking transactions to the implementation and performs the task assigned to them within the team.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gain the basic knowledge necessary for the planning process of banking and insurance activities and human resources performance management.			2
2	Use the computer programs related with field in banking and insurance transactions.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Cooperate to bring innovative ideas to the stakeholders in the sector using banking insurance-related databases, information and communication technologies.					4
2	Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.						5

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyze financial data related to his / her field.						5
2	Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.						5

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