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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BANS 112BANKING AND INSURANCE ACCOUNTING3 + 02nd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Teaching students with industry-specific accounting records used in the banking system.Teaching students with industry-specific accounting procedures used in the insurance sector.
Course Content Types of bank accounts in the chart of accounts used in accounting specifications branches accounting transaction log stream banks funded banks lending transactions and accounting cash loans, bond transactions, discounted cash secured loans loans loans without open letters of guarantee and surety loans, foreign exchange banks, year-end accounting procedures and accounting.Insurance records, descriptions of features vaarlık insurance operations and shareholders' equity account account account plan premium reserves the various provisions in the current account income and expenditure account, profit and loss account of technical risks for the general expenses account returns to its technical reserve account, profit and loss account, balance sheet accounting transactions related to reinsurance regulation.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students banking, insurance, factoring issues transform theoretical knowledge into practice
2Exclusively related to property and life insurances, business can

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0013             
LO 002     5        
Sub Total3    5        
Contribution20000300000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)6318
Assignments6424
Mid-terms11010
Final examination11010
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Spring1YUSUF KAYA
Details 2019-2020 Spring1YUSUF KAYA
Details 2018-2019 Spring1YUSUF KAYA
Details 2018-2019 Spring2YUSUF KAYA
Details 2017-2018 Spring2YUSUF KAYA
Details 2016-2017 Spring2YUSUF KAYA
Details 2015-2016 Spring2YUSUF KAYA
Details 2014-2015 Spring2YUSUF KAYA
Details 2013-2014 Spring2YUSUF KAYA
Details 2012-2013 Spring2MEHMET UTKU


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BANS 112 BANKING AND INSURANCE ACCOUNTING 3 + 0 1 Turkish 2020-2021 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. YUSUF KAYA ykaya@pau.edu.tr BUMYO C0201 %70
Goals Teaching students with industry-specific accounting records used in the banking system.Teaching students with industry-specific accounting procedures used in the insurance sector.
Content Types of bank accounts in the chart of accounts used in accounting specifications branches accounting transaction log stream banks funded banks lending transactions and accounting cash loans, bond transactions, discounted cash secured loans loans loans without open letters of guarantee and surety loans, foreign exchange banks, year-end accounting procedures and accounting.Insurance records, descriptions of features vaarlık insurance operations and shareholders' equity account account account plan premium reserves the various provisions in the current account income and expenditure account, profit and loss account of technical risks for the general expenses account returns to its technical reserve account, profit and loss account, balance sheet accounting transactions related to reinsurance regulation.
Topics
WeeksTopics
1 General Information About Bank Accounting
2 Total Current Assets
3 Total Current Assets
4 Accounting for Foreign Currency Transactions
5 Loans
6 Loans
7 Investment and Other Assets
8 Deposits And Other Liabilities
9 Deposits And Other Liabilities
10 Shareholders' equity
11 Income Accounts
12 Income Accounts
13 Insurance Accounting
14 Insurance Accounting
Materials
Materials are not specified.
Resources
ResourcesResources Language
Uzmanlık Muhasebeleri - Prof.Dr.Yılmaz BENLİGİRAYTürkçe
Banka Muhasebesi - Alptekin GÜNEYTürkçe
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