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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU230 |
| Name | Foreign Trade Transactions Accounting |
| Term | 2022-2023 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 | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Bahar)
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
In this course it is aim to compose foreign trade accounts system and entering export and import transaction in the accounts.
Course Content
Foreign trade accounts transactions, entering export and import transaction in the accounts, exchange transaction and its account.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Compose account system |
| LO02 | Knows how to finance foreign trade. |
| LO03 | Report account transaction in export. |
| LO04 | Report account transaction in import. |
| LO05 | Knows payment methods in export and makes accounting records. |
| LO06 | Knows the differences in export and methods of payment. |
| LO07 | Makes the accounting records of import transactions. |
| LO08 | He tells what he's learned in writing. |
| LO09 | Knows the types of foreign trade financing. |
| LO10 | Eximbank knows the loans. |
| LO11 | Factoring makes accounting records. |
| LO12 | Forfaiting makes accounting records. |
| LO13 | Leasing accounting records |
| LO14 | Knows the State AIDS and incentives of foreign trade. |
| LO15 | Makes VAT transaction records in foreign trade. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 3 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 2 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting in foreign trade transactions | Reading the subject from relevant sources | |
| 2 | Foreign trade finance | Reading the subject from relevant sources | |
| 3 | Exchange, exchange and exchange rate concepts | Reading the subject from relevant sources | |
| 4 | Accounting for foreign exchange transactions | Reading the subject from relevant sources | |
| 5 | Export payment methods and accounting records: Cash Payment | Reading the subject from relevant sources | |
| 6 | Export payment methods and accounting records: Other Types | Reading the subject from relevant sources | |
| 7 | Accounting for import transactions | Reading the subject from relevant sources | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Types of Financing in Foreign Trade | Reading the subject from relevant sources | |
| 10 | Eximbank loans. | Reading the subject from relevant sources | |
| 11 | Factoring and accounting records | Reading the subject from relevant sources | |
| 12 | Forfaiting and accounting records | Reading the subject from relevant sources | |
| 13 | Leasing and accounting records | Reading the subject from relevant sources | |
| 14 | State aids and incentives in foreign trade | Reading the subject from relevant sources | |
| 15 | VAT in foreign trade transactions | Reading the subject from relevant sources | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| 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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 18 | 18 |
| Final Exam | 1 | 20 | 20 |
| Total Workload (Hour) | 122 | ||
| Total Workload / 25 (h) | 4,88 | ||
| ECTS | 5 ECTS | ||