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Year/Semester of Study | 1 / Spring Semester | ||||
Level of Course | Short Cycle Degree Programme | ||||
Type of Course | Optional | ||||
Department | ACCOUNTING AND TAX PRACTICES | ||||
Pre-requisities and Co-requisites | None | ||||
Mode of Delivery | Face to Face | ||||
Teaching Period | 14 Weeks | ||||
Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
Name of Lecturer(s) | HATİCE İLLEEZ, | ||||
Language of Instruction | Turkish | ||||
Work Placement(s) | None | ||||
Objectives of the Course | |||||
This lesson is intended to do with the student's bank transactions and accounting records. |
Learning Outcomes | PO | MME | |
The students who succeeded in this course: | |||
LO-1 | can summarize the accounting system of banking. |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
LO-2 | can apply the functioning of banking accounting |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Examination |
LO-3 | can describe asset and liabilities of banks. |
PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information. |
Examination |
LO-4 | can explain the fundamental concepts related to the accounting system in banks. |
PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information. |
Examination |
PO: Programme Outcomes MME:Method of measurement & Evaluation |
Course Contents | ||
Definitions and concepts in banking accounting , banks funding , accounting transactions, credit accounting, service transactions accounting ,different banking transactions accounting | ||
Weekly Course Content | ||
Week | Subject | Learning Activities and Teaching Methods |
1 | basic concepts | Expression / Question-Answer |
2 | General Information on Bank Accounting (Elements-Registration Uniform Chart of Accounts) | Expression / Question-Answer |
3 | Funding and Accounting Operations of banks (Definition of Deposit-Importance of Deposit - Types of Deposits ) | Expression / Question-Answer |
4 | Funding and Accounting Operations of banks (Legal Principles of Deposits - Operation of Deposit ) | Expression / Question-Answer |
5 | Accounting for loan (description, alalysis, elements, classification) | Expression / Question-Answer |
6 | Accounting for loan (credit classes, borders, guarentees and problems) | Expression / Question-Answer |
7 | Accounting for loan (credit classes, borders, guarentees and problems) | Expression / Question-Answer |
8 | mid-term exam | |
9 | Service Transactions Accounting (Transfer – EFT –Check – Bond ) | Expression / Question-Answer |
10 | Service Transactions Accounting (Transfer – EFT –Check – Bond ) | Expression / Question-Answer |
11 | Different Banking Transactions and Accounting (Cash Over - Cash Under - Wage Payment - Rediscount Operations | Expression / Question-Answer |
12 | Different Banking Transactions and Accounting ( Taxes - General Operating Expenses - Depreciation ) | Expression / Question-Answer |
13 | Different Banking Transactions and Accounting (Balance Sheets - Income Statement ) | Expression / Question-Answer |
14 | Foreign Currency Transactions | Expression / Question-Answer |
15 | Application examples on Bank Accounting | Expression / Question-Answer |
16 | final exam | |
Recommend Course Book / Supplementary Book/Reading | ||
1 | Güney. A., Banka Muhasebesi. Beta Yayınları. 2013 | |
Required Course instruments and materials | ||
Class, projection device |
Assessment Methods | |||
Type of Assessment | Week | Hours | Weight(%) |
mid-term exam | 8 | 1 | 40 |
Other assessment methods | |||
1.Oral Examination | |||
2.Quiz | |||
3.Laboratory exam | |||
4.Presentation | |||
5.Report | |||
6.Workshop | |||
7.Performance Project | |||
8.Term Paper | |||
9.Project | |||
final exam | 16 | 1 | 60 |
Student Work Load | |||
Type of Work | Weekly Hours | Number of Weeks | Work Load |
Weekly Course Hours (Theoretical+Practice) | 2 | 14 | 28 |
Outside Class | |||
a) Reading | 3 | 12 | 36 |
b) Search in internet/Library | 0 | ||
c) Performance Project | 0 | ||
d) Prepare a workshop/Presentation/Report | 0 | ||
e) Term paper/Project | 0 | ||
Oral Examination | 0 | ||
Quiz | 0 | ||
Laboratory exam | 0 | ||
Own study for mid-term exam | 4 | 2 | 8 |
mid-term exam | 1 | 1 | 1 |
Own study for final exam | 4 | 4 | 16 |
final exam | 1 | 1 | 1 |
0 | |||
0 | |||
Total work load; | 90 |