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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BAS 227BANK ACCOUNTING AND LAW3 + 13rd Semester5

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Used in the banking system to teach students to industry-specific accounting records and
Course Content Bank accounting features Accounts Branch varieties used in bank accounts account plan process flow records funded with bank transactions lending transactions and accounting cash loans stock, discounts Open credits secured loans non-cash loans Letters of guarantee guarantee loans foreign exchange transactions and accounting year-end transactions in banks and accounting. party law law of succession contracts loan contracts surety contract Guarantee Agreement representation agreement transfer agreement negotiable negotiable securities Turkish banking legislation other legislation related to banking Evaluation of the Turkish banking system.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students are banking, insurance and factoring issues transform theoretical knowledge into practice
2Exclusive business of property and life insurance companies may
3Work organizations participate actively in group work
4Knowing about the legal responsibilities and powers of the acting profession, take on responsibility
5Susceptible to group work, and the group could act as a member or manager
6Is aware of the legislation in the field of occupational liability is brought to its customs and rules of professional ethics is sensitive to the application passes

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0014  3   2      
LO 002 5   4        
LO 003  5      3    
LO 004    4         
LO 005            43
LO 006      3       
Sub Total45534432 3  43
Contribution11111110010011

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms166
Final examination11212
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1SAMİ EŞMEN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BAS 227 BANK ACCOUNTING AND LAW 3 + 1 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. SAMİ EŞMEN sesmen@pau.edu.tr ÇMYO A0001 %
Goals Used in the banking system to teach students to industry-specific accounting records and
Content Bank accounting features Accounts Branch varieties used in bank accounts account plan process flow records funded with bank transactions lending transactions and accounting cash loans stock, discounts Open credits secured loans non-cash loans Letters of guarantee guarantee loans foreign exchange transactions and accounting year-end transactions in banks and accounting. party law law of succession contracts loan contracts surety contract Guarantee Agreement representation agreement transfer agreement negotiable negotiable securities Turkish banking legislation other legislation related to banking Evaluation of the Turkish banking system.
Topics
WeeksTopics
1 BANK IS THE SUBJECT OF LAW AND RESOURCES, THE CONCEPT OF THE BANK, THE BANKING SECTOR ORGANIZATION AND ESTABLISHMENT OF BANKS, LIQUIDATION, AND WORKING ORDER MANAGEMENT OF THE BANK
2 ACTIVITIES OF BANK SUPERVISION AND ENDED their
3 EXTERNAL AUDIT, CZECH OPERATIONS
4 Accounting BASIC PRINCIPLES OF THE BANK BANK OF BASIC ASSUMPTIONS Accounting BANK ACCOUNTING Accounting Standards
5 FINANCIAL STATEMENTS AND REPORTS
6 BANKS LAW, ACCOUNTING AND REGISTRATION PROVISIONS OF SCHEMES UNIFORM ACCOUNTING BANKS PLAN (TDHP) Uniform Account Plan (TDHP) Purpose; Uniform Account Plan (TDHP) Features: Uniform Account Plan (TDHP) Structure
7 FOREIGN CURRENCY accounting of transactions
8 0 - TOTAL CURRENT ASSETS
9 1 credit
10 2 VALUES AND OTHER ASSETS HELD FOR INVESTMENT
11 3 DEPOSITS AND OTHER LIABILITIES
12 4 Shareholders' equity
13 5 INTEREST INCOME 6 INTEREST EXPENSE
14 7 NON-INTEREST INCOME 8 NON-INTEREST EXPENSES
Materials
Materials are not specified.
Resources
ResourcesResources Language
Ders NotuTürkçe
Banka Muhasebesi - Alptekin GÜNEY- Beta Yayınevi - 2013Türkçe
Banka Hukuku - Alptekin GÜNEY- Beta Yayınevi - 2013Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes