Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3BSF203Accounting Operations in Financial Institutions3+0+03428.12.2025

 
Course Details
Language of Instruction Turkish
Level of Course Unit Associate Degree
Department / Program Banking and Insurance Business
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
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 Fatma YAYLA fatma.yayla@gedik.edu.tr
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
ATAY, M. S. (2008). Banka İşlemleri ve Muhasebesi. Asil Yayın.
İbiş, C., Çatıkkaş, Ö. V. Ç., & Çelikdemir, N. (2018). Banka Muhasebesi: İlkeler ve Uygulamalar. İstanbul: Türkiye Bankalar Birliği Yayınları.
Sipahi, B. (2011). Bankacılık işlemleri ve muhasebesi. Türkmen Kitabevi.
Course Notes 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.

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
In-Term Studies Quantity Percentage
Mid-terms 1 % 30
Assignment 1 % 20
Final examination 1 % 50
Total
3
% 100

 
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 2 28
Mid-terms 1 15 15
Final examination 1 20 20
Total Work Load   Number of ECTS Credits 4 105

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explains the structure, scope and purpose of accounting in financial institutions within the framework of the uniform chart of accounts.
2 Calculates legal obligations such as taxes, funds, etc. in financial institutions.
3 Organizes and implements accounting records for transactions carried out in financial institutions.
4 It evaluates and records the accounting records of agencies, branches and central units in a multifaceted manner.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
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
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12 P13 P14
All 5 3 5 3 3 3
C1 5 3 5 3 3 3
C2 5 3 5 3 3 3
C3 5 3 5 3 3 3
C4 5 3 5 3 3 3

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  https://obs.gedik.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=237534&curProgID=59&lang=en