PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
SGV 260	BANK ACCOUNTING	2 + 0	3rd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	Goal; Creating a theoretical infrastructure for the classification and recording of financial transactions (loans, deposits, external resources, equity, income and expense transactions, etc.) realized in bank enterprises, preparation and analysis of financial statements, giving information about the general characteristics of bank financial structures and It is to gain a general vision about the functioning of the accounting information system in banks with the help of current application examples.
Course Content	Features of Bank Accounting / Types of Accounts Used in Banks and Chart of Accounts / Transaction Record Flow / Transactions Providing Resources to Banks / Lending Transactions and Accounting / Cash, Non-Cash, Open and Secured Loans / Investment Transactions / Promissory Notes, Discounts and Subsidiaries / Letters of Guarantee / Guarantee Loans / Foreign Currency ( Foreign Exchange ) Transactions and Accounting / Year-end Transactions and Accounting in Banks
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Can explain the financial statements used in banks
2	The bank can keep records of accounting transactions
3	Explain the accounting organization in banks

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	2	28
Hours for off-the-classroom study (Pre-study, practice)	12	2	24
Mid-terms	1	8	8
Final examination	1	10	10
Reading	8	1	8
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2021-2022 Spring	1	MEHMET ALİ EKİNCİ

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
SGV 260	BANK ACCOUNTING	2 + 0	1	Turkish	2021-2022 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. MEHMET ALİ EKİNCİ	mekinci@pau.edu.tr		SHMYO A0001	%70

Goals		Goal; Creating a theoretical infrastructure for the classification and recording of financial transactions (loans, deposits, external resources, equity, income and expense transactions, etc.) realized in bank enterprises, preparation and analysis of financial statements, giving information about the general characteristics of bank financial structures and It is to gain a general vision about the functioning of the accounting information system in banks with the help of current application examples.
Content		Features of Bank Accounting / Types of Accounts Used in Banks and Chart of Accounts / Transaction Record Flow / Transactions Providing Resources to Banks / Lending Transactions and Accounting / Cash, Non-Cash, Open and Secured Loans / Investment Transactions / Promissory Notes, Discounts and Subsidiaries / Letters of Guarantee / Guarantee Loans / Foreign Currency ( Foreign Exchange ) Transactions and Accounting / Year-end Transactions and Accounting in Banks

Topics

Weeks	Topics
1	General Information About Bank Accounting
2	Return Values
3	Return Values
4	Accounting for Foreign Currency Transactions
5	Accounting for Foreign Currency Transactions
6	loans
7	loans
8	Investment Values and Other Assets
9	Deposits and Other Foreign Resources
10	Deposits and Other Foreign Resources
11	Equities
12	Equities
13	Income Accounts
14	Income Accounts

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student