| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 9900001003 | BANKING ACCOUNTING | Elective | 2 | 3 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| This course is aimed to the student do bank transactions and accounting records. |
| Name of Lecturer(s) |
| Lecturer Furkan YILDIRIM |
| Learning Outcomes |
| 1 | Saving transactions of Deposits. | | 2 | Saving Equity transactions | | 3 | Saving Current assets | | 4 | Saving Credits | | 5 | Making the investments that are carried out. | | 6 | Saving Interest income | | 7 | Saving Interest expenses | | 8 | Saving Non-interest income | | 9 | Saving Non-interest expenses | | 10 | Making process for Billing. | | 11 | Making Transfer operations. | | 12 | Making Voucher process. | | 13 | Making credit transactions. |
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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 - UNIFORM BANK ACCOUNT PLAN
4 - CREDIT TRANSACTIONS
5 - INVESTMENT TRANSACTIONS
6. INTEREST INCOME
7 - INTEREST EXPENSE
8 - INTEREST INCOME
9 - Non-Interest Expenses
10. BILLING PROCEDURES
11 - MONEY TRANSFER TRANSACTIONS
12 - BONDS TRANSACTIONS
13 - CREDIT TRANSACTIONS |
| Weekly Detailed Course Contents |
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| 1 | Bank Uniform Chart of Account, current assets | X | | | 2 | Current assets, credit transactions | X | | | 3 | investment transactions | X | | | 4 | Investment transactions, deposits | X | | | 5 | deposit | X | | | 6 | capital | X | | | 7 | Capital, Interest Income | X | | | 8 | Interest income, interest expenses | X | | | 9 | Interest expense, excluding interest income | X | | | 10 | Non-interest income, non-interest expenses | X | | | 11 | Non-interest expenses, billing procedures | X | | | 12 | Billing procedures, transfer procedures | X | | | 13 | Transfer transactions, Bills operations | X | | | 14 | Voucher transactions, credit transactions | X | |
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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 |
| 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 | | 3 | | | | | | | | | | | | | | | | | | LO2 | | 3 | | | | | | | | | | | | | | | | | | LO3 | | 3 | | | | | | | | | | | | | | | | | | LO4 | | 3 | | | | | | | | | | | | | | | | | | LO5 | | 3 | | | | | | | | | | | | | | | | | | LO6 | | 3 | | | | | | | | | | | | | | | | | | LO7 | | 3 | | | | | | | | | | | | | | | | | | LO8 | | 3 | | | | | | | | | | | | | | | | | | LO9 | | 3 | | | | | | | | | | | | | | | | | | LO10 | | 3 | | | | | | | | | | | | | | | | | | LO11 | | 3 | | | | | | | | | | | | | | | | | | LO12 | | 3 | | | | | | | | | | | | | | | | | | LO13 | | 3 | | | | | | | | | | | | | | | | |
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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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