Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
BANK ACCOUNTING BSU217 3. Semester 4 + 0 4.0 4.0

Prerequisites None

Language of Instruction Turkish
Course Level Associate's Degree
Course Type Compulsory
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals To teach the bank account which is used in banking and specialized accounting. To give the information they can use when they enter the bank.
Course Content The Definition, Objectives and Concepts of Accounting, The Differences Between Head Office and Branch Office Accounting, The Concept, Structure and Classification of Account, Recording Methods, Mandatory and Auxiliary Books kept in Banking, Uniform Chart of Accounts in Banking, Deposits and Other Passive Accounts, Loans, Other Banking Services
Learning Outcomes 1) Learns the difference between banking accounting and general accounting.
2) It knows the bank general directorate and branches.
3) Obligatory books and financial statements kept in banks are known.
4) Learn the structure of the Uniform Chart of Accounts.
5) Learns the application of the Uniform Chart of Accounts in banking (deposits, loans ...).

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Introduction to the course, purpose, methods, sources of information, materials Lecture; Question Answer; Discussion
Brainstorming; Symposium
Project Based Learning 		Presentation (Including Preparation Time) Seminar
2. Week Definition, Objectives and Concepts of Accountancy Lecture; Question Answer; Discussion; Case Study
Brainstorming; Opinion Pool; Speech Loop; Colloquium
Problem Based Learning; Scenario Based Learning; Case Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
3. Week Difference Between General Directorate and Branch Accountancy Lecture; Question Answer; Discussion
Brainstorming; Colloquium; Debate
Problem Based Learning; Scenario Based Learning; Case Based Learning 		Homework Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
4. Week Concept, Structure and Classification of Account Lecture; Question Answer; Discussion; Case Study
Brainstorming; Speech Loop; Panel
Storyline; Play Based Learning 		Homework Presentation (Including Preparation Time)
5. Week Recording Methods, Compulsory and Assistant Books in Banking Lecture; Question Answer; Problem Solving
Brainstorming; Colloquium; Debate
Storyline; Scenario Based Learning; Case Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
6. Week Uniform Chart of Accounts Lecture; Question Answer; Problem Solving; Discussion; Case Study; Demonstration
Brainstorming; Opinion Pool
Case Based Learning 		. Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
7. Week Dönen Değerler Hesapları Lecture; Question Answer; Discussion
Brainstorming; Colloquium
Storyline; Case Based Learning 		Homework Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
8. Week Creditor Accounts Lecture; Question Answer; Problem Solving; Discussion; Case Study
Brainstorming; Opinion Pool; Colloquium
Problem Based Learning; Scenario Based Learning; Play Based Learning; Case Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
9. Week Value Added and Other Assets Lecture; Question Answer; Discussion
Panel
Project Based Learning; Problem Based Learning; Play Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
10. Week Deposits and Other Liabilities Lecture; Question Answer; Discussion; Case Study
Brainstorming; Opinion Pool; Colloquium; Debate
Problem Based Learning; Storyline; Scenario Based Learning; Play Based Learning 		Homework Presentation (Including Preparation Time)
11. Week Equity Accounts Lecture; Question Answer; Discussion
Brainstorming; Opinion Pool
Storyline; Scenario Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
12. Week Interest Income / Expenses and Non-Interest Income / Expenses Accounts Lecture; Question Answer; Problem Solving; Discussion; Case Study
Debate
 Homework
13. Week .Off Balance Sheet Accounts (Off-Balance Sheet Accounts) Lecture; Question Answer; Discussion; Case Study
Brainstorming; Debate
Problem Based Learning; Brain Based Learning; Case Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)
14. Week Evaluation, general repetition and questionnaire. Lecture; Question Answer; Discussion
Brainstorming; Opinion Pool; Colloquium
Scenario Based Learning; Case Based Learning 		Presentation (Including Preparation Time) Activity (Web Search, Library Work, Trip, Observation, Interview etc.)

Sources Used in This Course
Recommended Sources
1. Özbolat, Murat; Banka Muhasebesi. Ankara Üniversitesi ANKUZEM Yayınları, Ankara, 2010.
2. Bankalardan Temin Edilen Örnek Belgeler ve Defter Kayıtları
3. Banka ve Ticaret Hukuku Araştırma Enstitüsü Yayınları
5. Prof.Dr.Orhan Sevilengül – Banka Muhasebesi, Prof Dr. Osman Altuğ – Banka İşlemleri ve Muhasebesi, G.Mahir Bayyurdoğlu – Bankacılar İçin Banka Muhasebesi
6. Şekerbank T.A.Ş. Tek Düzen Hesap Planı ve İzahnamesi
7. Türkiye’deki Bazı Bankaların İnternet Siteleri: www.akbank.com.tr., www.isbank.com.tr., www.sekerbank.com.tr., www.ingbank.com.tr. vb.

Relations with Education Attainment Program Course Competencies
Program RequirementsContribution LevelDK1DK2DK3DK4DK5
PY1500000
PY2500000
PY3500000
PY4500000

*DK = Course's Contrubution.
0 1 2 3 4 5
Level of contribution None Very Low Low Fair High Very High
.

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 4
Work Hour outside Classroom (Preparation, strengthening) 7 5
Homework 2 2
Midterm Exam 1 1
Time to prepare for Midterm Exam 7 2
Final Exam 1 1
Time to prepare for Final Exam 7 2
1 1
1 2
Dönem Sonu Sınavı (DSS) 1 1
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course
Quick Access Hızlı Erişim Genişlet
Course Information
  • Course Information
  • Weekly Topics (Content)
  • Sources Used in This Course
  • Relations with Education Attainment Program Course Competencies
  • ECTS credits and course workload