TÜRKÇE
ENGLISH
Information
| Code | MV266 |
| Name | Bank Accounting |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
With this course the students are intended to do the bank transactions and accounting records.
Course Content
Sourcing, Creating Source, floating assets, making service transaction modules, Bank uniform chart of accounts, floating assets, credit transactions, investment transactions, deposit, capital, interest income, interest expenses, non-interest revenues, non-interest expenses, bill transactions, money order transactions, note transactions, credit transactions.
Course Precondition
None
Resources
Bank Accounting-Hüseyin Selimler and Mehmet Hasan Eken
Notes
Applications prepared by the course coordinator
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Perform accounting transactions related to foreign resources. |
| LO02 | Calculate income and expenses |
| LO03 | Record banking related service transactions. |
| LO04 | Know the uniform chart of accounts of bank accounting. |
| LO05 | Record transactions related to current assets. |
| LO06 | Record transactions related to credit transactions. |
| LO07 | It makes the accounting records of the central bank transactions. |
| LO08 | Perform accounting transactions related to equity and resources. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 2 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 2 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | 4 |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | 3 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 2 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Bank Uniform Chart of Accounts, Current Assets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Current assets, Credit transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 3 | Investment transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Investment transactions: Deposit | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 5 | Investment transactions: Others | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 6 | Recording of capital transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Transactions related to interest income | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Interest income, Non-interest expenses | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Non-interest income, Non-interest expenses | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 11 | Invoice transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 12 | Transfer transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 13 | Promissory notes transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 14 | Credit transactions I | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Credit transactions II | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||