VOCATIONAL SCHOOL

Department of Accounting and Tax Applications (Turkish)

MUH 230 | Course Introduction and Application Information

Course Name
Bank Accounting
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 230
Fall/Spring
3
0
3
5

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Short Cycle
Mode of Delivery face to face
Teaching Methods and Techniques of the Course Lecture / Presentation
Course Coordinator
Course Lecturer(s) -
Assistant(s) -
Course Objectives With this course, it is aimed to perform special accounting procedures for banks and to prepare financial statements.
Learning Outcomes The students who succeeded in this course;
  • will be able to express basic principles and concepts related to bank accounting
  • will be able to distinguish the books and documents used in bank accounting
  • will be able to make accounting records related to loans
  • will be able to perform accounting records related to deposits
  • will be able to perform accounting records related to shareholders' equity
  • will be able to perform accounting records by using income and expense accounts
Course Description This course covers uniform chart of accounts, accounting journals and documents used in banks, accounting records related to deposits, accounting records related to loans, treasury bills, repo and reverse repo transaction records, provisions, taxes, accounting records related to shareholders' equity and use of income & expense accounts.

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
X
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Basic Principles and Standards of bank accounting Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 1.
2 Journals and documents used in bank accounting Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 2.
3 Financial Statements in bank accounting Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 3.
4 Current Assets Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 5.
5 Current Assets Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 5.
6 Loans Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 6.
7 Loans Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 6.
8 Investment assets ​​and other assets Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 7.
9 Mid Term Exam Mid Term Exam
10 Investment assets ​​and other assets Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 7.
11 Deposits and Other Liabilities, Provisions Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 8.
12 Deposits and Other Liabilities, Provisions Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 8.
13 Shareholders' Equity Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 9.
14 Income / Expense Accounts Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 10.
15 Income / Expense Accounts Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241. Chapter 10.
16 Final Final

 

Course Notes/Textbooks

Banka Muhasebesi, Hüseyin Selimler, Mehmet Hasan Eken, Der Yayınları, 2015, ISBN: 9753533241.

Suggested Readings/Materials

-

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
1
20
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
1
30
Final Exam
1
40
Total

Weighting of Semester Activities on the Final Grade
3
60
Weighting of End-of-Semester Activities on the Final Grade
1
40
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
16
2
32
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
1
20
20
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
25
25
Final Exam
1
25
25
    Total
150

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to explain the scope, importance and functions of the accounting process

X
2

To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

X
3

To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

X
4

To be able to analyze the financial statements like balance sheet and income statement

5

To be able to use computer related software programs and field related computer applications

6

To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

X
7

To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

8

To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

9

To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

10

To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

11

To be able to make decisions based on the principles of professional ethics, accountability and responsibility

12

To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

13

To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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