Course Information

Semester	Course Unit Code	Course Unit Title	T+P+L	Credit	Number of ECTS Credits
2	FBS112	Accounting Operations İn Financial Institutions	3+0+0	3	5

Course Details

Language of Instruction	Turkish
Level of Course Unit	Associate Degree
Department / Program	Banking and Insurance Business
Mode of Delivery	Face to Face
Type of Course Unit	Compulsory
Objectives of the Course	Giving information about the concept of specialized accounting, the importance of bank and insurance accounting, teaching accounting of bank and insurance transactions within the framework of the Uniform Chart of Accounts.
Course Content	Explaining the purpose and scope of the bank and insurance accounting system within the framework of the Uniform Chart of Accounts, giving information about the main chart of accounts and its structure, explaining how to make premium production and cancellation accounts in various branches and how their ledger records will be, examining the accounting of claims, salvage, agency and reinsurance transactions, insurance production accounts, collection and monthly statements, claims accounting, reinsurance accounting, premium deposits, insurance accounting of premiums and payments received and paid; banks' deposit collection, lending, effective buying and selling transactions, accounting for service and foreign exchange transactions
Course Methods and Techniques	ppt presentation, lectures, sample question solution, case studies. Midterm exam topics are included in the final exam.
Prerequisites and co-requisities	None
Course Coordinator	None
Name of Lecturers	Instructor Nilüfer BAYRAKER nilufer.bayraker7@gmail.com
Assistants	None
Work Placement(s)	No

Recommended or Required Reading

Resources	Lecture notes KOÇAK, Recep, Sigorta Muhasebesi, İstanbul. 2000 ÖZKAN, Turgut, Tek Düzen Hesap Planı Sisteminde Sigorta Muhasebesi, İstanbul. 2007 DİNÇ, Yusuf, AKAY, Hüseyin, KARACAN, Sami, Banka Ve Sigorta Muhasebesi, Eskişehir
	Recognize basic concepts required for Banking Accounting, Comprehend the role of the banks within an economy, Implemet the resource allocation and Accounting Operations of the banks. kept the books and explain the structure and functioning of accounting.


	Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip YaptırmaAra Sınav (%40), Final Sınavı (%60)

Course Category

Mathematics and Basic Sciences	%10
Field	%90

Planned Learning Activities and Teaching Methods

Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration	Total Work Load
Course Duration	14	3	42
Hours for off-the-c.r.stud	14	4	56
Mid-terms	1	12	12
Final examination	1	24	24
Total Work Load			Number of ECTS Credits 5 134

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:

No	Learning Outcomes
1	To be able to explain the main chart of accounts, structure, importance, purpose and scope of bank and insurance accounting in written and verbal form within the framework of a uniform chart of accounts.
2	To be able to explain the books kept in insurance companies, the structure and operation of accounting, Accounting for Production Accounting, Claims Accounting and Policy Cancellations.
3	Calculating gross premiums over net premiums of policy sales made in various branches through direct sales and agencies of insurance companies
4	Ability to explain in writing and orally where, when and by whom the taxes and funds to be paid such as BSMV, YSV, THGF and GF are to be paid in the calculation of the policy premium
5	Accounting for banks' funding and lending transactions

Weekly Detailed Course Contents

Week	Topics	Study Materials	Materials
1	Dealing with the basic professional concepts related to insurance accounting, explaining the importance of insurance accounting
2	Examining the purpose and scope of insurance accounting within the framework of a uniform chart of accounts; Transactions Related to Compulsory Traffic Insurance Premium Production
3	Transactions Related to Fire Insurance and Motor Car Insurance Premium Production
4	Transactions Related to Premium Production in Other Elementary Branches and Life Branch
5	Transactions Related to Cancellation of Premium Productions, Reinsurance Transactions
6	Claims Transactions, Accounting for Appraisal Fees
7	Accounting for Subrogation and Salvage Transactions
8	Bank Operations and Accounting System
9	Accounting for Fundraising Transactions through Deposit Collection
10	Accounting for Lending Transactions
11	Foreign Exchange Transactions and Accounting with Service
12	Effective Trading Transactions and Accounting
13	Application Examples
14	Practice samples and case studies

Contribution of Learning Outcomes to Programme Outcomes

bbb

https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=113381&curProgID=59&lang=en