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Information
| Unit | YUMURTALIK VOCATIONAL SCHOOL |
| Code | YDT204 |
| Name | Accounting of Foreign Trade Transactions |
| Term | 2020-2021 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. AYHAN SAYĞI |
| Course Instructor |
Öğr. Gör. AYHAN SAYĞI
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Import,export, export recorded buying sales,free zone, transit and other foreign trade company's accounting process.
Course Content
Accounting for export and import accounting and cost transactions, accounting for export and import value collection, payment transactions, tax transactions, financial events related to various regimes.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To make export, accounting and cost process |
| LO02 | To make import, accounting and cost process |
| LO03 | To make accounting process of import and export payments received |
| LO04 | To make accounting process of buying-selling,VAT of export recorded goods |
| LO05 | To make incentive process of importing and exporting |
| LO06 | To make accounting and cost process of free zone |
| LO07 | To make accounting and cost process of transit trading |
| LO08 | To take back VAT payment at exporting,applying risk analyses process |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Be able to define the basic concepts of foreign trade field, economics, accounting, basic law, foreign trade legislation and transactions | 5 |
| PLO02 | - | Be able to use professional knowledge in foreign trade field, decision making, application and behavior processes | 4 |
| PLO03 | - | Be able to analyze, interpret and evaluate the dynamics of foreign trade. | 3 |
| PLO04 | - | Be able to perform professional duties and responsibilities in the field of foreign trade | 4 |
| PLO05 | - | Be able to take responsibility as a team member for solving problems in foreign trade | 4 |
| PLO06 | - | Be able to critically evaluate professional knowledge and skills in foreign trade | 3 |
| PLO07 | - | Being aware of the necessity of lifelong learning in accordance with the dynamic structure of foreign trade | 5 |
| PLO08 | - | Be able to make activities to develop professional knowledge and skills to adapt to changes in foreign trade | 3 |
| PLO09 | - | Be able to transfer the thoughts and suggestions based on professional knowledge and skills in the field of foreign trade. | 5 |
| PLO10 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with team work | 5 |
| PLO11 | - | Be able to have knowledge of foreign language which can perform professional duties and responsibilities in foreign trade | 3 |
| PLO12 | - | Be able to use information and communication technology tools and other professional tools and techniques to perform professional duties and responsibilities in foreign trade | 3 |
| PLO13 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with social rules | 5 |
| PLO14 | - | Being able to have an entrepreneur identity that performs professional duties and responsibilities in the field of foreign trade in accordance with universal human values | 5 |
| PLO15 | - | Be able to perform professional duties and responsibilities in the field of foreign trade in accordance with Atatürk's principles and goals | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Delivery, payments types and importance of the documents at accounting. | Related issues from the course materials should be read. | |
| 2 | The importance of uniform system of accounts and actual exporting. | Related issues from the course materials should be read. | |
| 3 | Accounting process of exporting. | Related issues from the course materials should be read. | |
| 4 | Receiving the payments of exports and end of period accounting process. | Related issues from the course materials should be read. | |
| 5 | The accounting process of import recorded buying-selling. | Related issues from the course materials should be read. | |
| 6 | Accounting process of importing | Related issues from the course materials should be read. | |
| 7 | Application example. | Related issues from the course materials should be read. | |
| 8 | Mid-Term Exam | Related issues from the course materials should be read. | |
| 9 | Application example. | Related issues from the course materials should be read. | |
| 10 | VAT process and accounting for exporting. | Related issues from the course materials should be read. | |
| 11 | VAT process and accounting for export-recorded sales. | Related issues from the course materials should be read. | |
| 12 | Accounting process at free zones and transit trade. | Related issues from the course materials should be read. | |
| 13 | Y.B.E. exporting and sales accounting process with special invoices | Related issues from the course materials should be read. | |
| 14 | The accounting of financial methods for foreign trade. | Related issues from the course materials should be read. | |
| 15 | The accounting of financial methods for foreign trade. | Related issues from the course materials should be read. | |
| 16 | Term Exams | ||
| 17 | Term Exams |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Homework | 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 116 | ||
| Total Workload / 25 (h) | 4,64 | ||
| ECTS | 5 ECTS | ||