Master of Business Administration (English) non-thesis
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

EMBA544

Course Name:

Bank Accounting

Course Semester:

Spring
Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
		3	8

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:

Face to face

Course Coordinator :

Assoc. Prof. BÜLENT GÜNCELER

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:

The objective of this course is to introduce students the banking system and types of banks; some related important articles of Banking Law related to establishment and corporate governance; bank’s organization chart and management’s responsibilities; regulatory environment for running a bank; human resources management; financial statements analysis, ratios and performance evaluation of bank; how to make successful asset and liability management of banks; risk management in banking.

Course Content:

The banking system and types of banks; some related important articles of Banking Law related to establishment and corporate governance; bank’s organization chart and management’s responsibilities; regulatory environment for running a bank; human resources management; financial statements analysis, ratios and performance evaluation of bank; how to make successful asset and liability management of banks; risk management in banking.

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
Field Specific Competence
1) • Recognize the techniques of the management of banks and how they are structured.
2) • Distinguish the insight about basic banking principles and regulations surrounding the banking industry.
3) • Analyze financial statements analysis and performance evaluation of banks.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Introduce the course to the students • Describe the environment of the subject • List the topics for the whole lecture • Describe various types of bank management techniques • Clarify the roles of bank management • Syllabus • Discuss Course Outline, • Give the key points for mid-term presentations • Explain the power of banking law • Brief about the functions of Corporate Governance
2)	• Definitions of Functions in a bank • Explain the Role of Board and directors • Compare the differences of Powers of General Assembly vs to Board of Directors • Explain the responsibilities of Senior Management • Fields of Activity • Introduction to Banking Law • Articles 3, 4 and 22 - 28	Review the Syllabus in detail Homework: assigned reading for purpose, functions and corporate governance section of banking law for next class session
3)	• Understanding Corporate Governence • Discussion on qualifications of : • Board of Directors, • CEO, • Deputy CEO and • Audit Committee • Discussion on structure of various commercial banks • In perspective of Corporate Governence ( Akbank, İş Bankası, HSBC )	Homework: Refresh the information for reading Corporate Governence of a bank for next class session Study the formation and responsibilities of Audit Committee
4)	• Bank Organization Chart • Identify the components of a bank’s organization chart and describe their functions in banking • Explain Code of Ethics for bankers • Functional job descriptions - CEO - Deputy General Manager - Group Heads, Department Managers - Lower Titles - Head office Organization Chart - Branch Network Organization - Ethical hierarchy in organizational structure	Homework: assigned reading for next class session ( Code of Ethics for Bankers )
5)	• Describe the Financial Aspects of Bank Management • Basics of CAMELS approach - I - Capital Requirement - Asset Quality - Management - Earnings Ratio - Liquidity • Management of Own Funds and Capital • Need for Capital Adequacy • Calculation of Capital Adequacy • Factors effecting Capital Adequacy Ratio • Where to focus for adequate capital base	Homework: assigned topics for Student Presentations at weeks 12-13-14
6)	• Describe the Financial Aspects of Bank Management • Basics of CAMELS approach - II • Management of Assets and Asset Quality Considerations • How to create good quality assets • Ways to improve asset quality • Securitization of Assets • Liquidation of Assets • Types of loans and loan type exposures • Loan Process Discussions	Homework: assigned reading for next class session ( Managing Asset Quality of a bank )
7)	• Basics of CAMELS approach – III ( Management ) • Describe the Important Aspects of Management • Regulatory Requirements for Management, • Job Descriptions • Management Declarations • Authorized Signature List of a bank • Management Committes in a bank	Homework: assigned reading for next class session ( Management )
8)	• Describe the Financial Aspects of Bank Management • Basics of CAMELS approach – IV ( Earnings Ratio ) • Where do banks generate profits • The interest income process • ROA , ROE concepts • Managing Revenues of a bank • Review of Expenses at a bank • Analysis of Revenue Generation • Analysis of Profitability • Key Ratios for performance analysis	Homework: assigned reading for next class session ( Earnings Ratio )
9)	• Describe the Financial Aspects of Bank Management • Basics of CAMELS approach – V ( Liquidity ) • Liquidity Management of a Bank • Cash flow Table • Break up assets and liabilities according to maturity brackets • Maximum cash outflow analysis • Scenario Analysis for maximum cash outflow • Identifying good quality liquid assets	Homework: assigned reading for next class session ( Liquidity )
10)	• Describe the Financial Aspects of Bank Management • Basics of CAMELS approach – VI ( Sensitivity ) • Sensitivity Analysis of a bank during bank management • Stress Testing for Interest Rate Fluctuations • Stress testing for Foreign Exchange Rate fluctuations • Analysis of FX Position • Hedging strategy of Position • Explaning Hedge instruments in Financial Markets • Forwards • Futures • Options • Swaps • Structured Derivatives	Homework: assigned reading for next class session ( Sensitivity )
11)	• Describe the ways to manage other risks in bank management • Regulatory base for risk managing • Market Risks, • Operational Risks • Credit Risk • The role of ethical standards in operational risk • Managing Market Risks, • Identifying the items which may come across with market risk • Detailed analysis of Market risk forms • Credit Risk • Regulations for Credit Risk Management • Provisioning and Monitoring Credits • Operational Risks • Ethical standards	Homework: assigned reading for next class session ( Risk Calculation section of Capital adequacy Regulation of Bank Regulation and Supervision Agency )
12)	• Student Presentations - I • Setting up their own bank Class Presentation	Homework: assigned reading for next class session
13)	• Student Presentations - II • Setting up their own bank	None
14)	• Student Presentations - III • Setting up their own bank	None
15)	• Evaluate students by a final exam • Assess their understanding level from chapters studied throughout the semester • Assessment if they learned articles of Banking Law • Assessment of their understanding about Bank Management Rules • Assessment if they learned about risks in banking	None

Sources

Course Notes / Textbooks:	Division of Supervision and Risk Management Federal Reserve Bank of Kansas City, 2010
References:	Division of Supervision and Risk Management Federal Reserve Bank of Kansas City, 2010

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3
Program Outcomes
1) To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2) To use scientific research methods and technology in decision processes of business
3) Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4) To be aware of current issues in the field of business and to gain sensitivity to problems
5) Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6) Defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7) To be able to relate to other areas of business administration, to be aware of global and social ethical norms

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	To gain basic knowledge about the basic functions in the field of business administration and to apply them in real life
2)	To use scientific research methods and technology in decision processes of business
3)	Evaluating the effects of political, legal, geographical, economic and technological factors on the competitive structure of the business area with team work and finding the necessary solutions
4)	To be aware of current issues in the field of business and to gain sensitivity to problems
5)	Transmission of written documents such as reports, printouts, internal correspondence orally in an effective manner
6)	Defining and analyzing the problem by forming a team within the framework of professional expertise and conceptual knowledge and using leadership qualities
7)	To be able to relate to other areas of business administration, to be aware of global and social ethical norms

Learning Activity and Teaching Methods

Individual study and homework
Lesson
Homework
Project preparation

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Individual Project
Group project

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 20
Presentation	1	% 30
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	64
Project	1	15
Homework Assignments	5	10
Quizzes	4	2
Midterms	1	15
Final	1	22
Total Workload		176