Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Lec. Mehmet DUYAR

Bank Accounting

Course Code	: BSS102
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 enable students to gain knowledge and skills regarding the accounting of basic transactions carried out in the banking sector.

Course Content

.In this course, the basic concepts of bank accounting, banking system, uniform chart of accounts, bank balance sheet, accounting of deposit and loan transactions and accounting records of EFT, money transfer, FAST and SWIFT transactions are discussed.

Name of Lecturer(s)

Learning Outcomes

1.	Can explain the basic concepts of bank accounting and the structure of the banking system.
2.	Can interpret the chart of accounts, balance sheet and operation of accounts used in banks.
3.	Can create basic accounting records regarding deposit and loan transactions.
4.	Can prepare loan repayment plans and apply relevant accounting procedures.
5.	It can perform accounting of banking transactions such as EFT, money transfer, FAST and SWIFT.

Recommended or Required Reading

1.	Şenol Babuşcu, Adalet Hazar, Basic Bank Accounting for Vocational Schools, Publisher: Akademi Consulting
2.	Alptekin Güney, Bank Accounting, Publisher: Beta Basım Yayın

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Bank Accounting, Banking System and Basic Concepts

Week 2 - Theoretical

Uniform Chart of Accounts in Banks

Week 3 - Theoretical

Bank Balance Sheet, Active and Passive Accounts, Operation of Accounts

Week 4 - Theoretical

Accounting Process and Accounting Records in Banking Transactions

Week 5 - Theoretical

Concept of Deposit and Accounting of Deposit Transactions

Week 6 - Theoretical

Current and Time Deposit Accounts and Accounting

Week 7 - Theoretical

Accounting for Savings, Commercial and Other Deposit Types

Week 8 - Theoretical

Introduction to Loans, Loan Types and Fundamentals of Loan Accounting

Week 9 - Theoretical

Application I: Loan Repayment Plan Preparation and Loan Calculations

Week 10 - Theoretical

Application II: Creating a Loan Repayment Plan

Week 11 - Theoretical

Application III: Accounting for Loan Repayment Plans

Week 12 - Theoretical

Accounting for Cash and Non-cash Loans

Week 13 - Theoretical

Accounting for EFT, Money Order, FAST, SWIFT and Payment Systems

Week 14 - Theoretical

General Evaluation, Topic Revision and Comprehensive Practice Solution

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Attending Lectures	1	%5
Quiz	1	%5
Midterm Examination	1	%30
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	1	2	42
Individual Work	4	1	1	8
Quiz	1	1	1	2
Midterm Examination	1	1	1	2
Final Examination	1	1	1	2
TOTAL WORKLOAD (hours)				56

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	5	2				5	2
OÇ-2		3	5	4	3				2	2
OÇ-3			5	3	5				2	4
OÇ-4			5	5	5				2	2
OÇ-5			4	5	5				2	2

Person Responsible for Information Package

Lec. Mehmet DUYAR