| 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. |
