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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV280 |
| Name | Foreign Trade Transactions and Accounting |
| Term | 2025-2026 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
This course aims to provide students with the ability to learn the processes of import, export, financing techniques in foreign trade and state aid, and to keep accounting records of these transactions.
Course Content
This course includes export and import transactions, delivery methods, payment methods, financing techniques in foreign trade and other current developments related to foreign trade and their accounting records.
Course Precondition
There are no prerequisites for the course.
Resources
Foreign Trade Transactions Management (Ferudun Kaya, 2022, BETA PUBLISHING), Foreign Trade Transactions Management (Yaser Gürsoy, 2022, EKİN PUBLISHING), Accounting for Foreign Trade Transactions (Yaser Gürsoy, 2020, EKİN PUBLISHING).
Notes
Foreign Trade Transactions Management: New Legislation and Documents (Ferudun Kaya, 2021, BETA BASIM).
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Distinguishing national trade and foreign trade. |
| LO02 | Explaining the characteristics of foreign trade. |
| LO03 | Explaining the operation of the export and import process. |
| LO04 | Explaining the payment methods in foreign trade. |
| LO05 | Explaining the incoterms. |
| LO06 | Reporting account transaction in export and import. |
| LO07 | Realizing accounting records of factoring and forfaiting transactions. |
| LO08 | Performing accounting transactions of foreign currency transactions. |
| LO09 | Realizing accounting records of financial leasing transactions. |
| LO10 | Realizing accounting records for Eximbank loans. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| 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.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 2 |
| 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. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explaning of the framework of lesson plans and basic concepts in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Explaning documents used in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Explaning types of payment in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Explaining the incoterms in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Explaining processes for export transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 6 | Explaining processes for import transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 7 | Free trade areas | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Scope of accounting in foreign trade transactions | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Accounting for foreign exchange transactions | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 11 | Payment methods and accounting records in exports | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 12 | Accounting for import transactions | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 13 | Accounting for Eximbank loans | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 14 | Accounting for factoring, forfaiting and leasing transactions | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 15 | Public grant aided and promotion in foreign trade | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 15 | 3 | 45 |
| Out of Class Study (Preliminary Work, Practice) | 15 | 1 | 15 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 4 | 4 | 16 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 4 | 4 |
| Final Exam | 1 | 8 | 8 |
| Total Workload (Hour) | 88 | ||
| Total Workload / 25 (h) | 3,52 | ||
| ECTS | 4 ECTS | ||