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. |