MSc in Accounting and Auditing
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

E-MUH569

Course Name:

Bank Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7.5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:	To provide students with the ability to make decisions in the banking area and to solve problems they may encounter in business life.
Course Content:	Features of bank accounting, types of bank transactions and applications related to these types.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) To provide students with the ability to make decisions in the banking area and to solve problems they may encounter in business life.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Definition, nature, scope, principles of bank accounting	Course Notes
2)	Tekdüzen Hesap Planı, işleyişi	Course Notes
3)	Current Values: Cash transactions, cash on the road, overdue securities
4)	Credit Transactions and Accounting Applications
5)	Investment Values and Other Assets and Accounting Transactions, Accrual and Rediscount Transactions
6)	Deposits and Other Foreign Resources and Accounting Transactions
7)	Equity and Accounting Transactions
8)	Midterm

Sources

Course Notes / Textbooks:	Ders Notları
References:	Temel Banka Muhasebesi - Mehmet Hasan Eken ve Hüseyin Selimler, DER yayınevi, 2013.

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	5
2)	Preparation and interpretation of financial statements in accordance with the standards	4
3)	Management of financial data	4
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	4
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5

Learning Activity and Teaching Methods

Field Study
Expression
Lesson
Lab
Reading
Homework
Problem Solving
Application (Modelling, Design, Model, Simulation, Experiment etc.)
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Application
Individual Project
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171