Information Package / Course Catalogue
Banking and Insurance Accounting
Course Code: BSN102
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 1
Prt.: 1
Credit: 2
Lab: 0
ECTS: 2
Objectives of the Course

The aim of this course is to provide students with knowledge of accounting systems used in the banking and insurance sectors, basic accounting procedures, financial reporting practices, and relevant legal regulations.

Course Content

The course covers accounting for banking and insurance transactions, preparation of financial statements, and sector-specific applications.

Name of Lecturer(s)
Learning Outcomes
1.Explain the fundamental concepts of banking and insurance accounting.
2.Record banking transactions in accordance with accounting principles.
3.Record insurance transactions in accordance with accounting principles.
4.Analyze the financial statements of banking and insurance institutions.
5.Evaluate sector-specific accounting practices in compliance with relevant legislation.
Recommended or Required Reading
1.Toroslu, M. V. (2026). Sigorta Muhasebesi Muhasebe İlkeleri ve Uygulamaları. Ankara: Seçkin Yayıncılık.
Weekly Detailed Course Contents
Week 1 - Theoretical
Structure of banking and insurance institutions.
Week 1 - Preparation Work
The relevant section(s) of the textbook.
Week 2 - Theoretical
Principles of bank accounting.
Week 2 - Preparation Work
The relevant section(s) of the textbook.
Week 3 - Theoretical
Uniform Chart of Accounts and bank accounts.
Week 3 - Preparation Work
The relevant section(s) of the textbook.
Week 4 - Theoretical
Accounting for loan transactions.
Week 4 - Preparation Work
The relevant section(s) of the textbook.
Week 5 - Theoretical
Accounting for loan transactions.
Week 5 - Preparation Work
The relevant section(s) of the textbook.
Week 6 - Theoretical
Accounting for deposit transactions.
Week 6 - Preparation Work
The relevant section(s) of the textbook.
Week 7 - Theoretical
Accounting for deposit transactions.
Week 7 - Preparation Work
The relevant section(s) of the textbook.
Week 8 - Theoretical
Accounting for interest income and expenses.
Week 8 - Preparation Work
The relevant section(s) of the textbook.
Week 9 - Theoretical
Other banking transactions and their accounting.
Week 9 - Preparation Work
The relevant section(s) of the textbook.
Week 10 - Theoretical
Principles of insurance accounting.
Week 10 - Preparation Work
The relevant section(s) of the textbook.
Week 11 - Theoretical
Accounting for insurance premiums and claims.
Week 11 - Preparation Work
The relevant section(s) of the textbook.
Week 12 - Theoretical
Technical provisions.
Week 12 - Preparation Work
The relevant section(s) of the textbook.
Week 13 - Theoretical
Financial statements of banking and insurance institutions.
Week 13 - Preparation Work
The relevant section(s) of the textbook.
Week 14 - Theoretical
Relevant legislation and practical applications.
Week 14 - Preparation Work
The relevant section(s) of the textbook.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140121
Lecture - Practice140114
Assignment1303
Quiz1202
Midterm Examination1404
Final Examination1617
TOTAL WORKLOAD (hours)51
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
3
1
1
1
2
1
1
OÇ-2
5
4
4
2
3
2
2
1
OÇ-3
5
4
1
5
2
3
2
2
1
OÇ-4
3
2
2
2
5
1
4
2
3
1
OÇ-5
3
5
3
3
3
1
3
1
5
1
1
Adnan Menderes University - Information Package / Course Catalogue
2026