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 :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
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:	Course content; Loans, uniform chart of accounts, deposits, non-life insurances, life insurances, etc. covers the topics.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Analyses bank accounting and uniform chart of accounts records.
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	Accounting and Fundamental Rules	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
2	Reading related subjects from the sources, application	The uniform chart of accounts used in banks	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
3	Reading related subjects from the sources, application	Structure of the uniform chart of accounts	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
4	Reading related subjects from the sources, application	Features of the bank balance sheet	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
5	Reading related subjects from the sources, application	Bank balance sheet	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
6	Reading related subjects from the sources, application	Active accounts	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
7	Reading related subjects from the sources, application	Active accounts	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	Passive accounts	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
10	Reading related subjects from the sources, application	Passive accounts	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
11	Reading related subjects from the sources, application	Income statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
12	Reading related subjects from the sources, application	Rediscount and valuation transactions	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
Hazar, A. ve Babuşçu, Ş. (2018), Temel Banka Muhasebesi, Şube İşlemleri, Bankacılık Akademisi Yayınları
Keskendir, K. (2023). Bankacılık işlemleri ve uygulamalı banka muhasebesi. B. Topal & N. Talebi (Editörler), Nobel Akademik Yayıncılık.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method
Mid-Term Exam	1	50		Classical Exam
Final Exam	1	50		Classical Exam
TOTAL	2	100

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 logistics.	0
2	Relate the information on economy and sustainability with the field.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the planning and implementation process in logistics operations.	0
2	Relate the theoretical and practical knowledge in the field with International Trade, Business and Economics.			2

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Generate a solution for the problems encountered in logistics activities	0
2	Apply analytical methods and modeling techniques in logistics planning processes			2

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the theoretical and practical knowledge about the field within the framework of logistics operations.	0
2	Prepare visual report, presentation and project in English and Turkish about logistics activities.				3

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Decide the follow-up and control processes of logistics operations.	0
2	Perform as a leader or a team member and complete the tasks assigned to him/her in the team regarding the planning and implementation of logistic activities.	0
3	Prepare the logistic projects.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Research on scientific, sectoral developments and innovations related to the field.	0
2	Gain the basic knowledge necessary for the planning process of logistics activities and human resources performance management.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Follow national and international sectoral practices and arrange projects and organizations related to logistics area including sustainability, environmental awareness and energy efficiency elements.			2
2	Cooperate to bring innovative ideas to the stakeholders in the sector using logistics-related databases, information and communication technologies.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.					4
2	Decide on the necessary planning and regulations regarding his/her field by considering the legal aspects of logistics applications.					4

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	3	42
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	5	3	15
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	3	4	12
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	3	4	12
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	41	0	125