| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 2105003103 | BANK ACCOUNTING | Compulsory | 2 | 3 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| With this course the student should do the bank transactions and accounting records.
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| Name of Lecturer(s) |
| Ögr.Gör. Ayhan TOPAL |
| Learning Outcomes |
| 1 | "1-Deposit transactions will be saved. | | 2 | 2-Equity transactions will be saved. | | 3 | 3-Current assets will be save. | | 4 | "4-Loans will be saved. | | 5 | "5-Construction-in-able investments in construction can be done. | | 6 | "6-Interest income will be saved. | | 7 | "7-Interest expenses will be saved. | | 8 | "8-Non-interest income will be saved. | | 9 | "9-Non-interest expenses will be saved | | 10 | "10-The invoice transaction can be done. | | 11 | "11-Transfer operations can be done. | | 12 | 12-Bills transactions can be done. | | 13 | 13-Credit operations can be done. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| " 1. DEPOSITS
2. CAPITAL (EQUITY)
3. BANK ACCOUNT PLAN FOR UNIFORM
4. CREDIT TRANSACTIONS
5. INVESTMENT TRANSACTIONS
6. INTEREST INCOME
7. INTEREST EXPENSES
8. NON- INTEREST INCOME
9. NON-INTEREST EXPENSES
10. BILLING PROCEDURES
11. TRANSFER PROCESSES
12. DEED TRANSACTIONS
13. CREDIT TRANSACTIONS"
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| Weekly Detailed Course Contents |
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| 1 | "Bank accounting plan, current assets
"
| | | | 2 | "Current assets, credit transactions
"
| | | | 3 | "Investment transactions
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| | | | 4 | "Investment transactions, deposits
"
| | | | 5 | "Deposit
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| | | | 6 | "Capital
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| | | | 7 | "Capital, Interest Income
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| | | | 8 | "Interest income, interest expenses
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| | | | 9 | "Interest expense, non-interest income
"
| | | | 10 | "Non-interest income, non-interest expenses
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| | | | 11 | "Non-interest expenses, billing procedures
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| | | | 12 | "Billing procedures, transfer procedures
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| | | | 13 | "Transfer transactions, Bills operations
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| | | | 14 | Voucher transactions, credit transactions
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| Recommended or Required Reading |
| "Doç. Dr. Barış SİPAHİ Bankacılık İşlemleri ve Muhasebesi, Türkmen Kitabevi
Yrd.Doç.Dr.Serdar ATAY Banka Muhasebesi, Süleyman Demirel Üniversitesi Yayınları"
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 8 | 8 |
| Individual Study for Final Examination | 1 | 10 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | 5 | | | | | | | | | | | | | | | LO2 | | 5 | | | | | | | | | | | | | | | LO3 | | 5 | | | | | | | | | | | | | | | LO4 | | 5 | | | | | | | | | | | | | | | LO5 | | 5 | | | | | | | | | | | | | | | LO6 | | 5 | | | | | | | | | | | | | | | LO7 | | 5 | | | | | | | | | | | | | | | LO8 | | 5 | | | | | | | | | | | | | | | LO9 | | 5 | | | | | | | | | | | | | | | LO10 | | 5 | | | | | | | | | | | | | | | LO11 | | 5 | | | | | | | | | | | | | | | LO12 | | 5 | | | | | | | | | | | | | | | LO13 | | 5 | | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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