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ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV216 |
| Name | Accounting System and Commercial Documents |
| 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 | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Dış ticaret konusunda temel kavram ve bilgileri, kullanılan belgeler, ödeme ve teslim şekilleri ile ihracat-ithalat konusunu kavrayabilmeli ve teorik bilgileri kullanarak muhasebe kayıtlarını uygulayabilme becerisi kazanabilmeli.
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 | ||
| 2 | Definition and types of foreign trade, documents used | Lecture, problem session, and case studies | |
| 3 | Documents used in foreign trade, methods of payment in foreign trade | Lecture, problem session, and case studies | |
| 4 | Delivery of goods in foreign trade. | Lecture, problem session, and case studies | |
| 5 | Accounting in foreign trade transactions and related accounts | Lecture, problem session, and case studies | |
| 6 | Accounting in foreign trade transactions and related accounts | Lecture, problem session, and case studies | |
| 7 | Export transactions accounting application | Lecture, problem session, and case studies | |
| 8 | Mid-Term Exam | ||
| 9 | Applications of export payment terms (Cash Payment, Cash Against Goods, Cash Against Documents) | Lecture, problem session, and case studies | |
| 10 | Applications of export payment terms (Cash Against Documents, Acceptance Credit) | Lecture, problem session, and case studies | |
| 11 | Applications of export payment terms (Letter of Credit) | Lecture, problem session, and case studies | |
| 12 | Applications of the import process | Lecture, problem session, and case studies | |
| 13 | Raw materials and supplies-property, plant and equipment imports | Lecture, problem session, and case studies | |
| 14 | Raw materials and supplies-property, plant and equipment imports | Lecture, problem session, and case studies | |
| 15 | Export-import transactions Value Added Tax (VAT) | Lecture, problem session, and case studies | |
| 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 |