TÜRKÇE
ENGLISH
Information
| Code | MV240 |
| Name | Foreign Trade Operations and Accounting |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 1 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
Betül ŞENGÜL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to gain basic concepts and knowledge about foreign trade.
Course Content
This course includes foreign trade transactions and foreign trade accounting system information.
Course Precondition
none
Resources
Foreign Trade Transactions Accounting - Yaser Gürsoy
Notes
Foreign Trade Transactions Accounting, Ahmet Gökgöz
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 |
| LO05 | Explain the payment methods used in foreign trade |
| LO06 | Defines documents used in foreign trade |
| LO07 | Explains the delivery methods used in foreign trade. |
| LO08 | explains the importance of foreign trade transactions in terms of the country's economy |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 4 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 4 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | 4 |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Definition and types of foreign trade, documents used | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 3 | Documents used in foreign trade (Continued), payment methods in foreign trade | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 4 | Types of delivery used in foreign trade | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Accounting and related accounts in foreign trade transactions | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 6 | Accounts used in foreign trade transactions | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | İhracat işlemlerinde muhasebe uygulaması | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Applications related to export payment methods (Advance Payment, Goods Payment) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | Applications related to export payment methods (Payment against Deposit, Acceptance Credit Payment) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Applications related to export payment methods (Letter of Credit Payment) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Applications related to import operations | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | Imports of first item and material-commercial goods-property, plant and equipment | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Property, plant and equipment imports | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Value Added Tax in Export-Import (VAT) | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||