TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV275 |
| Name | Accounting System and Commercial Documents |
| Term | 2017-2018 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Bilgisayar İşletmeni SERHAT ERCAN |
| Course Instructor |
Emine Altıntaş
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Basic concepts about foreign trade and the information, documents, payment and delivery methods, export-import and the ability to apply theoretical knowledge to understand the subject by using the accounting records should be able to gain.
Course Content
This course, contains information foreign trade accounting system.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | -Explain the basic concepts of foreign trade, |
| LO02 | Recognition of export transactions should be able to do |
| LO03 | Should be able to do accounting import transactions |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course-Definition of foreign trade | Reading course books | |
| 2 | Definition and types of foreign trade, documents used | Reading course books | |
| 3 | Documents used in foreign trade, methods of payment in foreign trade | Reading course books | |
| 4 | Delivery of goods in foreign trade. | Reading course books | |
| 5 | Accounting in foreign trade transactions and related accounts | Reading course books | |
| 6 | Accounting in foreign trade transactions and related accounts | Reading course books | |
| 7 | Export transactions accounting application | Reading course books | |
| 8 | Mid-Term Exam | ||
| 9 | Applications of export payment terms | Reading course books | |
| 10 | Applications of export payment terms | Reading course books | |
| 11 | Applications of export payment terms | Reading course books | |
| 12 | Applications of the import process | Reading course books | |
| 13 | Raw materials and supplies-property, plant and equipment imports | Reading course books | |
| 14 | Raw materials and supplies-property, plant and equipment imports | Reading course books | |
| 15 | Export-import transactions Value Added Tax (VAT) | Reading course books | |
| 16 | Term Exams | ||
| 17 | Term Exams |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |