COURSE INFORMATON
Course Title Code Semester L+P Hour Credits ECTS
Foreign Trade Transactions Accounting * MUV   264 4 1 1.5 3

Prerequisites and co-requisites
Recommended Optional Programme Components None

Language of Instruction Turkish
Course Level Short Cycle Programmes (Associate's Degree)
Course Type
Course Coordinator Lec. Dilek Nesrin KONAKLI
Instructors
Öğr. Gör.DİLEK NESRİN KONAKLI1. Öğretim Grup:A
Öğr. Gör.DİLEK NESRİN KONAKLI2. Öğretim Grup:A
Öğr. Gör.SELİM SOYÇELİK2. Öğretim Grup:A
 
Assistants
Goals
This course aims that the students make out the foreign trade accounting system, and recording import and export accounting entries.
Content
The first module Creating and Accounting System and Providing Foreign Trade Financ gives information about accounting in foreign trade transactions, account plan in foreign trade, the concepts of exchange, foreign currency, valuta, rate and accounting of exchange transactions, leasing, factoring, forfaiting and eximbank credit. The second module Accounting of Export Transaction covers export payment types and accounting records, vat in foreign trade, state assistance and reinforcement in foreign trade. The third module Accounting of Import Transaction covers the knowledge and applications in accounting of import transactions and vat in import transactions.

Learning Outcomes
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Course's Contribution To Program
NoProgram Learning OutcomesContribution
12345

Course Content
WeekTopicsStudy Materials _ocw_rs_drs_yontem
1 Accounting in foreign trade transactions lectures notes
2 Accounting plan in foreign trade lectures notes
3 Foreign exchange, foreign currency, effective and rate concepts Recording foreign currency transaction entries lectures notes
4 Conducting exchange transaction accounting lectures notes
5 Leasing lectures notes
6 Factoring lectures notes
7 Forfaiting, Eximbank credit lectures notes
8 Mid-Term Exam lectures notes
9 Import form of payment and account entries lectures notes
10 Import form of payment and account entries AVT in foreign trade transactions lectures notes
11 AVT in foreign trade transactions lectures notes
12 Government assistance in foreign trade and reinforcement lectures notes
13 Conducting import transaction accounting lectures notes
14 Conducting import transaction accounting lectures notes
15 Conducting import transaction accounting lectures notes
16-17 Term Exams lectures notes

Recommended or Required Reading
Textbook
Additional Resources