| 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 |
| 2 |
General Information on Bank Accounting (Elements-Registration Uniform Chart of Accounts) |
Expression |
| 3 |
Funding and Accounting Operations of banks (Definition of Deposit-Importance of Deposit - Types of Deposits ) |
Problem Solving Method |
| 4 |
Funding and Accounting Operations of banks (Legal Principles of Deposits - Operation of Deposit ) |
Problem Solving Method |
| 5 |
Accounting for loan (description, alalysis, elements, classification) |
Problem Solving Method |
| 6 |
Accounting for loan (credit classes, borders, guarentees and problems) |
Problem Solving Method |
| 7 |
Accounting for loan (credit classes, borders, guarentees and problems) |
Group Work |
| 8 |
mid-term exam |
|
| 9 |
Service Transactions Accounting (Transfer – EFT –Check – Bond ) |
Problem Solving Method |
| 10 |
Service Transactions Accounting (Transfer – EFT –Check – Bond ) |
Problem Solving Method |
| 11 |
Different Banking Transactions and Accounting (Cash Over - Cash Under - Wage Payment - Rediscount Operations |
Problem Solving Method |
| 12 |
Different Banking Transactions and Accounting ( Taxes - General Operating Expenses - Depreciation ) |
Problem Solving Method |
| 13 |
Different Banking Transactions and Accounting (Balance Sheets - Income Statement ) |
Problem Solving Method |
| 14 |
Foreign Currency Transactions |
Problem Solving Method |
| 15 |
Application examples on Bank Accounting |
Skill Development Work |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Güney. A., Banka Muhasebesi. Beta Yayınları. 2013 |
| 2 |
Yıldırım, M., Banka Muhasebesi, Seçkin Yayıncılık, 2017 |
| Required Course instruments and materials |
| Class, projection device |
