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Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
01031002 Insurance Accounting 2 Autumn 3 3+0+0 4 4
Course Type Elective
Course Cycle Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language Turkish
Methods and Techniques -
Mode of Delivery Face to Face
Prerequisites -
Coordinator Assoc. Prof. Aynur AKPINAR
Instructor(s) Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Assoc. Prof. Aynur AKPINAR C-209 [email protected] 7644
Course Content
Sigorta sektörü tek düzen hesap planı, muhasebe türleri, üretim muhasebesi, karşılıklar muhasebesi, hasar muhasebesi, sovtaj muhasebesi.
Objectives of the Course
The purpose of the insurance account is to transfer the applications and accounting records of the insurance account to the students within the framework of the legal regulations.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses X
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P1 To master the main theories and terminology of Insurance and Social Security, and to learn the legal and legislative aspects of the field at a level to apply them, 5
P2 Ability to identify, define and solve problems that may arise in the fields of Insurance and Social Security; use, evaluate and apply appropriate qualitative and quantitative techniques for solution-oriented decisions, 5
P3 Learning and understanding the basic concepts of business administration; mastering the theoretical and practical developments related to the disciplines of management, marketing, production, accounting, finance, etc., which are the basic functions of the business, and using the acquired knowledge in a professional context. 5
P4 To be able to analyze the strategic, tactical and operational processes of institutions and businesses in the field of Insurance and Social Security; to have the knowledge and skills to interpret and report sector data at national and international level and to assume managerial responsibility in this field, 5
P5 To be able to combine different disciplines and field knowledge and to be able to conduct professional, social and scientific researches and to be able to transfer the findings in written and oral form, 1
P6 Communicating effectively in professional and social environments; using oral and written expression skills appropriately and accurately, 1
P7 To be able to plan and manage individual studies and take responsibility in group studies by acting with commitment to professional and ethical principles. 1
P8 To have knowledge about management information systems and informatics applications used in various fields of business and to have the ability to use software and technologies used in the field effectively 1
P9 To comprehend the theoretical and practical knowledge of basic processes in the fields of insurance and private pension; to have professional skills and competencies in areas such as management of social insurance funds, technical operations specific to insurance branches and marketing of services 5
P10 To have the ability to design innovative solutions and applications by establishing relationships between different disciplines, developing lifelong learning awareness and interpreting current approaches 1
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 P.3.4 1
O2 P.4.3 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
Weekly Detailed Course Contents
Week Topics
1 Concept of insurance and other concepts related to the subject Development of insurance in the world
2 The development of insurance and insurance in Turkey
3 EU Single Insurance Market Insurance Branches
4 Insurance Sector Uniform Account Plan Sectoral Key Financial Tables
5 Production accounting
6 Reconciliation account
7 Damage accounting applications
8 Damage accounting applications
9 Damage accounting applications
10 Salvage operations, salvage accounting
12 The Concept and Variety of recourse
13 Resource transactions and accounting
14 Accounting operations between Regional Offices
Textbook or Material
Resources Turgut Özkan, TDHP Sisteminde Sigorta Muhasebesi, Türk Sigorta Enstitüsü Vakfı Yayınları, 2007.
Meliha Çetin, Sigorta Muhasebesi, Paradigma Akademi Yayınları, 2014
M. Vefa Toroslu, Sigorta Muhasebesi, Seçkin Yayınları, 2021.
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Practice - -
Field Study - -
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Projects - -
Seminar - -
Quiz - -
Listening - -
Midterms 1 40 (%)
Final Exam 2 60 (%)
Total 100 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 3 42
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 3 42
Midterms 1 15 15
Quiz 0 0 0
Homework 0 0 0
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 1 21 21
Other 0 0 0
Total Work Load: 120
Total Work Load / 30 4
Course ECTS Credits: 4
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P3 P4
O1 Muhasebe ve finansal alanlarda çözümleme yapabilecek teknikleri öğrenir, kavrar, uygular ve analiz eder. 3 -
O2 Her türlü raporlama ve planlama faaliyetlerinin özümsenmesi - 3