1	Course Title:	BANK ACCOUNTING
2	Course Code:	ISL3211
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	5
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Yrd. Doç. Dr. Fikri Pala
17	Contactinformation of the Course Coordinator:	lale@uludag.edu.tr
18	Website:
19	Objective of the Course:	Teaching banking sector and accounting system of this sector and developing the analyzing abilities of students at the bank sector
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 Introducing the banking sector to students ; 2 Learning Bank Law and the structure of commercial banks which have very important functions in commercial life; 3 Learning accounting system of commercial banks; 4 Analyzing accounting transactions as a part of uniform chart of accounts according to practices ; 5 Learning financial statements of banks and analyzing of them;

22	Course Content:

Week	Theoretical	Practical
1	Bank Business And Banking Sector
2	Banking Sector In Turkey
3	Commercial Banking
4	Organization And Management At Commercial Banks
5	Accounting Systems At Commercial Business
6	Commercial Bank Accounting’s Features
7	Financial Statements At Commercial Banks (Mid-Term exam)
8	Fund Sources At Commercial Banks (Bank Liabilities)
9	Fund Usage At Commercial Banks (Bank Assets)
10	Recording Bank’s Transactions
11	Getting Of Fund Transactions
12	Usage Of Fund Transactions
13	Year-End Procedure In Banks
14	Cost Accounting And Financial Analysis At Commercial Banks

23	Textbooks, References and/or Other Materials:	Banka Muhasebesi ve Maliyet Sistemi, Uludağ Üniversitesi Güçlendirme Vakfı, U.Ü.Basımevi, 1993; Hüseyin Selimler, Mehmet Hasan Eken, Banka Muhasebesi, Der. Yay, 2008; Mustafa Uçar, Banka Muhasebesi (Tekdüzen Hesap Planına Uygun), 1999
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	25	25
Others	0	0	0
Final Exams	1	35	35
Total WorkLoad			144
Total workload/ 30 hr			4,8
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 0 0 0 0 0 0 0 0 3 0 0 0 LO2 0 0 0 0 0 0 0 0 3 0 0 0 LO3 0 0 0 0 0 0 0 0 3 0 0 0 LO4 0 0 0 0 0 0 0 0 3 0 0 0 LO5 0 0 3 0 0 0 0 0 3 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High