Information Package | Course Catalog

Unit	POZANTI VOCATIONAL SCHOOL
	ACCOUNTING AND TAX APPLICATIONS PR.
Code	MV-236
Name	Foreign Trade Transaction Account
Term	2018-2019 Academic Year
Semester	4. Semester
Duration (T+A)	1-1 (T-A) (17 Week)
ECTS	4 ECTS
National Credit	1.5 National Credit
Teaching Language	Türkçe
Level	Üniversite Dersi
Type	Normal
Label	C Compulsory
Mode of study	Yüz Yüze Öğretim
Catalog Information Coordinator	Doç. Dr. ORHAN CENGİZ
Course Instructor	Doç. Dr. ORHAN CENGİZ (Bahar) (A Group) (Ins. in Charge)

In this course it is aim to compose foreign trade accounts system and entering export and import transaction in the accounts.

Foreign trade accounts transactions, entering export and import transaction in the accounts, exchange transaction and its account.

Order	Course Learning Outcomes
LO01	Compose account system
LO02	Realize how are foreign trade financed.
LO03	Report account transaction in export.
LO04	Report account transaction in import.

Order	Type	Program Learning Outcomes	Level
PLO01	-	Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors.	4
PLO02	-	Students have basic knowledge in the field of accounting and taxation.	4
PLO03	-	Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation.	4
PLO04	-	Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations.	4
PLO05	-	Students fulfill the tasks assigned and have the skill of managing the full procedures.	4
PLO06	-	Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation.	2
PLO07	-	Students take responsibility as a team member when an expected case occurs in practice.	1
PLO08	-	Students behave according to the organizational, behavioral and social ethics.	0
PLO09	-	Students show that they realize the need of constant learning.	2
PLO10	-	Students have the skill of understanding and implementing the vocational laws and regulations.	0
PLO11	-	Students explain the ideas and suggestion in written and oral forms.
PLO12	-	Students use information and communication technologies and the vocational software programs.
PLO13	-	Students have the vocational self-confidence.
PLO14	-	Students have the knowledge and awareness of social responsibility in the field.

Week	Topic	Preparation
1	Account in the foreign trade transaction	Reading material related to the topic
2	Chart of account foreign trade transaction	Reading material related to the topic
3	Contents of exchange, currency and exchange rate	Reading material related to the topic
4	Entering exchange transactions in the accounts.	Reading material related to the topic
5	Payment types of export and its account: Cash PAyment.	Reading material related to the topic
6	Payment types of export and its account: Other Types.	Reading material related to the topic
7	Entering import transactions in the accounts.	Reading material related to the topic
8	Mid-Term Exam	Exam Preparation
9	Financial types in foreign trade	Reading material related to the topic
10	Eximbank credit	Reading material related to the topic
11	Factoring and accounting record	Reading material related to the topic
12	Forfaiting and accounting record	Reading material related to the topic
13	Leasing and accounting record	Reading material related to the topic
14	Public grant aided and promotion in foreign trade	Reading material related to the topic
15	VAT in foreign trade transaction	Reading material related to the topic
16	Term Exams	Exam Preparation
17	Term Exams	Exam Preparation

MV-236 Foreign Trade Transaction Account