PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
SER 147	INTERMEDIARY INSTITUTION ACCOUNTING	3 + 0	8th Semester	5

COURSE DESCRIPTION

Course Level	Bachelor's Degree
Course Type	Elective
Course Objective	Aim of this course is to shed light to transactions and organization structures of intermediary Institutions that have important place in capital market of our country and to provide detailed information regarding the issue such as accounting processes of transactions in question, preparing finacial tables
Course Content	Capital market and intermediary. Accounting plan and accounting process in intermediary institutions. Financial tables and document order in intermediary institutions. Tax regulations in intermediary institutions. Intermediary institutions accounts and running of such accounts. Accounting samples of buying-selling transactions of equities. Accounting samples of transactions of goverment bills and treasury bonds. Public offering transactions and accounting process. Portfolio management consultancy activities and accounting process. Examples of off-balance sheet accounts, Information and sample on IFRS, etc.applications. Year-End Inventory transactions and closure records
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Evaluates intermediary institution accounting processes
2	Analyzes the tax regulations of intermediary institutions and inspects them
3	Evaluates intermediary institution accounts and their accounting principals

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	5	70
Mid-terms	1	8	8
Final examination	1	10	10
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
SER 147	INTERMEDIARY INSTITUTION ACCOUNTING	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer SERKAN DURMAZ	serkand@pau.edu.tr		Course location is not specified.	%70

Goals		Aim of this course is to shed light to transactions and organization structures of intermediary Institutions that have important place in capital market of our country and to provide detailed information regarding the issue such as accounting processes of transactions in question, preparing finacial tables
Content		Capital market and intermediary. Accounting plan and accounting process in intermediary institutions. Financial tables and document order in intermediary institutions. Tax regulations in intermediary institutions. Intermediary institutions accounts and running of such accounts. Accounting samples of buying-selling transactions of equities. Accounting samples of transactions of goverment bills and treasury bonds. Public offering transactions and accounting process. Portfolio management consultancy activities and accounting process. Examples of off-balance sheet accounts, Information and sample on IFRS, etc.applications. Year-End Inventory transactions and closure records

Topics

Weeks	Topics
1	The Explanation of Uniform Accounting Plan
2	Financial Statements and Document Order
3	Financial Statements and Document Order 2
4	Capital Market and Intermediary
5	Intermediary Instutions Accounts and Running of Such Accounts
6	Derivatives
7	Accounting Samples of Buying-Selling Transactions of Equities
8	Mid term exam
9	Accounting Samples of Transaction of Government Bills and Treasury Bonds
10	Public offering Transactions and Accounting Process
11	Credited Securities and Short Sale Transactions and Accounting Process
12	Portfolio Management Consultancy Activities and Accounting Process
13	Information and examples about IFRS and other methods
14	Buying Selling Transactions of Derivatives and Accounting Process

Materials

Materials are not specified.

Resources

Resources	Resources Language
Sermaye Piyasası Temel Konular - Prof. Dr. Turhan Korkmaz	Türkçe
Portföy Yönetim Şirketlerinde Muhasebe Uygulamaları - Prof. Dr. Özgür Çatıkkaş	Türkçe

Course Assessment

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student