Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 306 - BANKING AND FINANCE

Code: BF 306 Course Title: BANKING TRANSACTIONS ACCOUNTING Theoretical+Practice: 3+0 ECTS: 5
Year/Semester of Study 3 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Compulsory
Department BANKING AND FINANCE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer AHMET TANÇ (atanc@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
This programme aims to construct a background for those getting prepared for a job related to banking and its accounting.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can answer questions about Banking. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
Examination
LO-2 Have information about the development in banking technology and the bank system, and can answer questions PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
Examination
LO-3 Have information about the accounting system in banking and can answer the questions PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
PO-14 Have the ability on considering the basic items of money, banking, and financial systems and the treatment process of these items.
Examination
LO-4 Have information about the functioning of banking accounting and can make an assessment PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
PO-14 Have the ability on considering the basic items of money, banking, and financial systems and the treatment process of these items.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Definitions and concepts in banking transactions accounting , banks and insurance funding , accounting transactions, credit accounting, service transactions accounting ,different banking transactions accounting
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 General information about banks accounting (Definition - Concepts – Qualifications ) Lecturing,questions-answers
2 General information about banks accounting ( Registration Components - Uniform Chart of Accounts ) Lecturing,questions-answers
3 Funding and Accounting Operations of banks (Definition of Deposit-Importance of Deposit - Types of Deposits ) Lecturing,questions-answers
4 Funding and Accounting Operations of banks (Legal Principles of Deposits - Operation of Deposit ) Lecturing,questions-answers
5 Accounting for loan (description, alalysis, elements, classification) Lecturing,questions-answers
6 Accounting for loan (credit classes, borders, guarentees and problems) Lecturing,questions-answers
7 Accounting for loan (credit classes, borders, guarentees and problems) Lecturing,questions-answers
8 mid-term exam
9 Service Transactions Accounting (Transfer – EFT –Check – Bond ) Lecturing,questions-answers
10 Service Transactions Accounting (Bartering - Safe deposit box - Automatic Billing) Lecturing,questions-answers
11 Different Banking Transactions and Accounting (Cash Over - Cash Under - Wage Payment - Rediscount Operations Lecturing,questions-answers
12 Different Banking Transactions and Accounting ( Taxes - General Operating Expenses - Depreciation ) Lecturing,questions-answers
13 Different Banking Transactions and Accounting (Balance Sheets - Income Statement ) Lecturing,questions-answers
14 Foreign Currency Transactions Lecturing,questions-answers
15 Foreign Currency Transactions Lecturing,questions-answers
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 • Bankacılık İşlemleri ve Muhasebesi, Barış SİPAHİ, Ayça AKARÇAY ÖĞÜZ, Türkmen Kitabevi, İstanbul, Ocak 2016
2 • Kambiyo İşlemleri ve Bankacılık, Celalettin CANTEKİN, Seçkin Yayıncılık, Ankara, Ocak 2016
3 • Banka Muhasebesi, Mehmet Hasan EKEN, Hüseyin SELİMLER, Der Yayınları, İstanbul, 2015
4 • Banka Muhasebesi, G. Mahir BAYYURDOĞLU, Bankacılık Enstitüsü Yayınları, Ankara, 1999
5 Banka Muhasebesi (İlkeler ve Uygulamalar), Prof. Dr. Cemal İbiş; Prof. Dr. Özgür Çatıkkaş, Dr. Öğr. Üyesi Neşe Çoban Çelikdemir, Türkiye Bankalar Birliği, Yayın No:325, 2018
Required Course instruments and materials
textbook and article.

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) 3 14 42
Outside Class
       a) Reading 4 11 44
       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 3 8 24
mid-term exam 2 1 2
Own study for final exam 3 9 27
final exam 1 1 1
0
0
Total work load; 140