BANKING AND INSURANCE MANAGEMENT (TURKISH)
Associate	TR-NQF-HE: Level 5	QF-EHEA: Short Cycle	EQF-LLL: Level 5

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BVS2006	Banking and Insurance Accounting	Spring	3	0	3	8

Basic information

Language of instruction:	Turkish
Type of course:	Must Course
Course Level:	Associate (Short Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Instructor CEM KARTAL
Recommended Optional Program Components:	There are no program components.
Course Objectives:	The objective of the course is to enable students to gain relevant knowledge about Banking and Insurance Accounting and its importance.

Learning Outcomes

The students who have succeeded in this course;
1) Recognize basic concepts required for Banking Accounting
2) Comprehend the role of the banks within an economy
3) Implemet foundation and Accounting operations of the banks
4) Implemet the resource allocation and Accounting Operations of the banks
5) Have basic knowledge of the bank credits; Implement the operations related with credits
6) Implemet credits Accounting
7) Explain the importance of the Insurance Accounting
8) Explain basic concepts used for Insurance Accounting both orally and in writing
9) Explain the objective and content of Insurance Accounting on the Uniform Chart of Accounts framework
10) Explain the main account plan of Insurance Accounting on the Uniform Chart of Accounts framework
11) Know about book of accounts and Accounting structure Processing in Insurance corporations
12) Calculate the gross premiums of policy sales from various branches of insurance corporations

Course Content

Definition and accounting principles, Documents, books, trial balance, financial accounts, Preparing uniform chart of accounts, Periodical assets and accounting process, Deposit accounts and accounting process, Accounting process of credits, Applications, Investment aimed assets and other actives, Income and expense accounting process.
10. Examining the implementing regulation of Insurance Accounting System, Studying the objective and content of Insurance Accounting on the Uniform Chart of Accounts framework, Examining the main account plan and its structure of Insurance Accounting, Explaining the book of accounts and structure and procedure of Accounting in insurance businesses, Explaining the methods of calculating gross premiums of policy sales from various branches via direct sales and agencies of Insurance corporations.

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Definition and accounting principles.	Students are given the course materials a week before.
2)	Documents, books, trial balance, financial accounts.	Students are given the course materials a week before.
3)	Preparing uniform chart of accounts.	Students are given the course materials a week before.
4)	Periodical assets and accounting process.	Students are given the course materials a week before.
5)	Deposit accounts and accounting process.	Students are given the course materials a week before.
6)	Accounting process of credits.	Students are given the course materials a week before.
7)	Applications
8)	Investment aimed assets and other actives	Students are given the course materials a week before.
9)	Income and expense accounting process.	Students are given the course materials a week before.
10)	Examining the implementing regulation of Insurance Accounting System	Students are given the course materials a week before.
11)	Studying the objective and content of Insurance Accounting on the Uniform Chart of Accounts framework	Students are given the course materials a week before.
12)	Examining the main account plan and its structure of Insurance Accounting	Students are given the course materials a week before.
13)	Explaining the book of accounts and structure and procedure of Accounting in insurance businesses	Students are given the course materials a week before.
14)	Explaining the methods of calculating gross premiums of policy sales from various branches via direct sales and agencies of Insurance corporations	Students are given the course materials a week before.

Sources

Course Notes / Textbooks:	EKEN, Hasan,SELİMLER,Hüseyin(2008), Banka Muhasebesi, Der Yayınları, İstanbul.
References:	GÜNEY, Alptekin(2009), Banka Muhasebesi, Beta Yayınları, İstanbul.

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	1	% 5
Homework Assignments	4	% 5
Midterms	1	% 30
Final	1	% 60
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Study Hours Out of Class	16	8	128
Homework Assignments	4	6	24
Quizzes	1	2	2
Midterms	1	2	2
Final	1	2	2
Total Workload			200

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	To have the ability to understand the basic concepts of Banking and Insurance and to be able to use them effectively in business.	1
2)	To have the ability to work individually or in a team when needed on matters related to his/her profession and to follow and apply the developments in his/her sector.	1
3)	To be equipped with the necessary knowledge to carry out the legal responsibilities and to follow the related regulations in their sector.	2
4)	To understand the importance of banking and insurance from the point of the state’s economy and enterprises and to express this importance properly.	1
5)	To be able to use the computer as well as the profession requires and to be able to do work, accumulate knowledge and to use this knowledge relevantly and effectively.	2
6)	To make them gain the ability to find practical solutions for the problems of daily commercial activities and to take correct decisions.
7)	To be able to take responsibilities in banking and insurance sector and more generally in the finance sector and to be qualified to start his/her own business after the legal requirements have been met.
8)	To have the competency to carry out the accountancy related to banking and insurance.	4
9)	To have the competency to build effective customer relations and to have effective communication and persuasion skills.	3
10)	To be able to determine the accumulated knowledge druring the education in line with the cause and effect relations and to be able to have the necessary professional qualifications to know where, when and how to use his/her knowledge.