TÜRKÇE
ENGLISH
Information
| Code | MUV263 |
| Name | Banking Accounting |
| Term | 2024-2025 Academic Year |
| Semester | 3. 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 |
| Label | VK Vocational Knowledge Courses E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(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
Having General Accounting Knowledge
Resources
all english bank accounting books.
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Knows the bank definition and bank history |
| LO02 | Explains the organizational structure of the bank. |
| LO03 | It shows the chart of accounts, balance sheet and income statement structure of bank accounting. |
| LO04 | Can apply the records of current assets group in bank accounting. |
| LO05 | Keeps records of credit transactions. |
| LO06 | It reveals active records in bank accounting. |
| LO07 | Easily displays passive records in bank accounting. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Bank uniform accounting plan, floating assets | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 2 | Floating assets, Credit transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 3 | Investment transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 4 | Investment transactions, deposit money | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 5 | Deposit money | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 6 | Capital | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 7 | Capital, Interest revenue | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Interest expenditure, non-interest revenue | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | non-interest revenue, non-interest expenditure | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 11 | non-interest expenditure, bill transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 12 | bill transactions, Money order transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 13 | Money order transactions, bond transaction | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 14 | Bond transaction, credit transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 15 | Credit transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | 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 | ||