TÜRKÇE
ENGLISH
Information
| Code | MVU230 |
| Name | Foreign Trade Transactions Accounting |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (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
None
Resources
Foreign Trade Transactions Accounting, Feridun Kaya, Beta Publishing, 1.Ed.
Notes
A.SAVUN: Foreign Transactions Accounting Lecture Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Compose account system |
| LO02 | Explain how foreign trade financing is provided |
| LO03 | Report account transaction in export. |
| LO04 | Report account transaction in import. |
| LO05 | Knows payment methods in export and makes accounting records. |
| LO06 | Explain the differences in export and payment methods. |
| LO07 | Explains Eximbank loans. |
| LO08 | He tells what he's learned in writing. |
| LO09 | Explain the financing types of foreign trade. |
| LO10 | Makes the accounting records of import transactions. |
| LO11 | Factoring makes accounting records. |
| LO12 | Forfaiting makes accounting records. |
| LO13 | Leasing accounting records |
| LO14 | Explains 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 | Öğretim Yöntemleri: Anlatım |
| 2 | Foreign trade finance | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 3 | Exchange, exchange and exchange rate concepts | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 4 | Accounting for foreign exchange transactions | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Export payment methods and accounting records: Cash Payment | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Export payment methods and accounting records: Other Types | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 7 | Accounting for import transactions | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture note | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Types of Financing in Foreign Trade | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Eximbank loans. | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 11 | Factoring and accounting records | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 12 | Forfaiting and accounting records | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 13 | Leasing and accounting records | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 14 | State aids and incentives in foreign trade | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 15 | VAT in foreign trade transactions | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 16 | Term Exams | Reviewing lecture note | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture note | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||