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ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV240 |
| Name | Foreign Trade Operations and Accounting |
| Term | 2020-2021 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 | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
Fatih ERTAŞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To be able to comprehend the basic concepts and information about foreign trade, the documents used, the forms of payment and delivery, export-import issues and gain the ability to apply accounting records within the framework of the account plan for foreign trade transactions.
Course Content
This course includes foreign trade transactions and foreign trade accounting system information.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the basic concepts of foreign trade |
| LO02 | Learn the foreign trade accounting system and its basic concepts |
| LO03 | To be able to recognize export operations |
| LO04 | To be able to recognize 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 | To make for course preparation from course materials | |
| 3 | Documents used in foreign trade (Continued), payment methods in foreign trade | To make for course preparation from course materials | |
| 4 | Types of delivery used in foreign trade | To make for course preparation from course materials | |
| 5 | Accounting and related accounts in foreign trade transactions | To make for course preparation from course materials | |
| 6 | Accounting and related accounts in foreign trade transactions (Continued) | To make for course preparation from course materials | |
| 7 | İhracat işlemlerinde muhasebe uygulaması | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Applications related to export payment methods (Advance Payment, Goods Payment) | To make for course preparation from course materials | |
| 10 | Applications related to export payment methods (Payment against Deposit, Acceptance Credit Payment) | To make for course preparation from course materials | |
| 11 | Applications related to export payment methods (Letter of Credit Payment) | To make for course preparation from course materials | |
| 12 | Applications related to import operations | To make for course preparation from course materials | |
| 13 | Imports of first item and material-commercial goods-property, plant and equipment | To make for course preparation from course materials | |
| 14 | Imports of first item and material-commercial goods-property, plant and equipment | To make for course preparation from course materials | |
| 15 | Value Added Tax in Export-Import (VAT) | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 4 | 4 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 92 | ||
| Total Workload / 25 (h) | 3,68 | ||
| ECTS | 4 ECTS | ||