MUV264 Foreign Trade Transactions Accounting

3 ECTS - 1-1 Duration (T+A)- 4. Semester- 1.5 National Credit

Information

Code MUV264
Name Foreign Trade Transactions Accounting
Term 2024-2025 Academic Year
Semester 4. Semester
Duration (T+A) 1-1 (T-A) (17 Week)
ECTS 3 ECTS
National Credit 1.5 National Credit
Teaching Language Türkçe
Level Ön Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. DİLEK NESRİN KONAKLI
Course Instructor
1 2
Öğr. Gör. DİLEK NESRİN KONAKLI (A Group) (Ins. in Charge)


Course Goal / Objective

This course aims that the students make out the foreign trade accounting system, and recording import and export accounting entries.

Course Content

The first module Creating and Accounting System and Providing Foreign Trade Financ gives information about accounting in foreign trade transactions, account plan in foreign trade, the concepts of exchange, foreign currency, valuta, rate and accounting of exchange transactions, leasing, factoring, forfaiting and eximbank credit. The second module Accounting of Export Transaction covers export payment types and accounting records, vat in foreign trade, state assistance and reinforcement in foreign trade. The third module Accounting of Import Transaction covers the knowledge and applications in accounting of import transactions and vat in import transactions.

Course Precondition

There are no prerequisites for the course.

Resources

All foreign resources related to the course.

Notes

Lecture Notes


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understands the basic concepts of foreign trade transactions accounting.
LO02 Learns the concept of export and accounting records.
LO03 Comprehends the accounting records of payment methods in foreign trade transactions accounting.
LO04 Dış ticaret işlemleri muhasebesinde kambiyo kavramını öğrenir.
LO05 Knows the concept of import in foreign trade transactions accounting.
LO06 Learns the accounting records of import transactions in foreign trade transactions accounting.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. 3
PLO02 Bilgi - Kuramsal, Olgusal Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. 3
PLO03 Bilgi - Kuramsal, Olgusal Gains knowledge about accounting functions and the importance of accounting in management. 3
PLO04 Bilgi - Kuramsal, Olgusal Recognize the basic concepts of economy and stock market. 2
PLO05 Bilgi - Kuramsal, Olgusal Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. 5
PLO06 Bilgi - Kuramsal, Olgusal The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. 3
PLO07 Bilgi - Kuramsal, Olgusal Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. 2
PLO08 Bilgi - Kuramsal, Olgusal They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills.
PLO09 Bilgi - Kuramsal, Olgusal Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life.
PLO10 Bilgi - Kuramsal, Olgusal Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations.
PLO11 Bilgi - Kuramsal, Olgusal Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment.
PLO12 Bilgi - Kuramsal, Olgusal Be able to make calculations in the professional and commercial field. 3
PLO13 Bilgi - Kuramsal, Olgusal Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned.
PLO14 Bilgi - Kuramsal, Olgusal It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment.
PLO15 Beceriler - Bilişsel, Uygulamalı It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning.
PLO16 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields.
PLO17 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment.
PLO18 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team.
PLO19 Yetkinlikler - Öğrenme Yetkinliği Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field.
PLO20 Yetkinlikler - Öğrenme Yetkinliği Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field.


Week Plan

Week Topic Preparation Methods
1 Accounting in foreign trade transactions lectures notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Örnek Olay, Problem Çözme
2 Accounting plan in foreign trade lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri, Problem Çözme
3 Foreign exchange, foreign currency, effective and rate concepts Recording foreign currency transaction entries lectures notes Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Gösteri
4 Conducting exchange transaction accounting lectures notes Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösteri, Problem Çözme
5 Leasing lectures notes Öğretim Yöntemleri:
Anlatım, Alıştırma ve Uygulama, Gösteri, Örnek Olay
6 Factoring lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri, Problem Çözme
7 Forfaiting, Eximbank credit lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri, Problem Çözme
8 Mid-Term Exam lectures notes Ölçme Yöntemleri:
Yazılı Sınav
9 Import form of payment and account entries lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
10 Import form of payment and account entries AVT in foreign trade transactions lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
11 AVT in foreign trade transactions lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
12 Government assistance in foreign trade and reinforcement lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
13 Import concept lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
14 Import and foreign exchange legislation lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
15 Conducting import transaction accounting lectures notes Öğretim Yöntemleri:
Anlatım, Gösteri
16 Term Exams lectures notes Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams lectures notes 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 2 2
Mid-term Exams (Written, Oral, etc.) 1 6 6
Final Exam 1 16 16
Total Workload (Hour) 80
Total Workload / 25 (h) 3,20
ECTS 3 ECTS

Update Time: 13.05.2024 09:33