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Information
| Code | MV-208 |
| Name | Foreign Trade Transaction Account |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 4 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. ORHAN CENGİZ |
| Course Instructor |
1 2 |
Course Goal / Objective
With this course, it is aimed to provide the student with the ability to create the foreign trade accounting system and to make the accounting records of the necessary transactions, which are the subject of foreign trade, together with the import and export transactions.
Course Content
Accounting for foreign trade transactions, accounting for export transactions, accounting for import transactions, accounting for financing techniques in foreign trade, accounting for state aids
Course Precondition
None
Resources
Foreign Trade Transaction Account-Sadettin Gültekin
Notes
Applications prepared by the Course Coordinator
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Know the chart of accounts used in foreign trade. |
| LO02 | Perform accounting transactions of foreign currency transactions. |
| LO03 | Report account transaction in export. |
| LO04 | Report account transaction in import. |
| LO05 | Realize accounting records for Eximbank loans. |
| LO06 | Realize accounting records of factoring transactions. |
| LO07 | Realize accounting records of forfaiting transactions. |
| LO08 | Makes accounting records of financial leasing transactions. |
| LO09 | Realize accounting records for state aids. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 3 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 3 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Account in the foreign trade transaction | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Chart of account foreign trade transaction | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Contents of exchange, currency and exchange rate | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Entering exchange transactions in the accounts. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 5 | Payment types of export and its account: Cash PAyment. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 6 | Payment types of export and its account: Other Types. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 7 | Entering import transactions in the accounts. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Financial types in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Eximbank credit | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Gösterip Yaptırma, Alıştırma ve Uygulama |
| 11 | Factoring and accounting record | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Forfaiting and accounting record | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | Leasing and accounting record | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Public grant aided and promotion in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | VAT in foreign trade transaction | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | 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 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 88 | ||
| Total Workload / 25 (h) | 3,52 | ||
| ECTS | 4 ECTS | ||