Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Prof. Dr. Sami KARACAN

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Explain the development of banking in Turkey and the historical development of banking.
2) Define the bank operations.
3) Define the bank accounting.
4) Explain the basic functions of the Bank and keep related accounting records.
5) Make year-end transactions in bank accounting.
6) Arrange financial statements of banks.
7) Explain the development of insurance in Turkey and the historical development of insurance.
8) Define the insurance operations
9) Define insurance accounting.
10) Learn the basic functions of the insurance and keep related accounting records.
11) Make year-end transactions in insurance accounting.
12) Arrange financial statements of insurance companies.

Program Competencies-Learning Outcomes Relation

Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

none

Course Contents

This course equips candidates with in-depth knowledge on bank and insurance business, financial intermediation and services, the special issues of accounting and financial reporting for bank and insurance business, the chart of accounts and financial statements of bank and insurance business.

Weekly Schedule

1) Introduction
2) Organization of Banks and Its Laws
3) Introduction to Bank Accounting
4) Funding Operations
5) Lending Operations
6) Service Operations
7) Foreign Exchange
8) Midterm Examination/Assessment
9) Period-End Procedures of Banks
10) Financial Statements of Banks
11) Insurance To Business Overview
12) Accounting for Insurance Operations
13) Accounting for Reinsurance Operations
14) Period-End Procedures of Insurance Operations
15) Financial Statements of Insurance Companies
16) Final Exam

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Demonstration
5) Group Study

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	40%
Contribution of Final Examination to Course Grade	60%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required

Course Unit Title	Course Unit Code	Type of Course Unit	Level of Course Unit	Year of Study	Semester	ECTS Credits
Banking and Insurance Transactions Accounting	ISL144	Elective	Master's degree	1	Spring	6