COURSE SYLLABUS

FOREIGN TRADE TRANSACTION ACCOUNTING

1	Course Title:	FOREIGN TRADE TRANSACTION ACCOUNTING
2	Course Code:	MVUS011
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Öğr.Gör. YASER GÜRSOY
16	Course Lecturers:	Öğr. Gör. Nilüfer ÇETİNKAYA, Öğr. Gör. Adem YILDIRIM, Öğr. Gör. Nurşen ARABACI, Öğr. Gör. Gazenfer ERBAŞLAR,
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Yaser GÜRSOY, U.Ü.S.B.M.Y.O "ygursoy@uludag.edu.tr" 0 224 261 55 40 - 41, Dhl: 60516
18	Website:
19	Objective of the Course:	Import,export, export recorded buying-sales,free zone, transit and other foreign trade company’s accounting process.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To make export, accounting and cost process;
2	To make import, accounting and cost process;
3	To make accounting process of import and export payments received,;
4	To make accounting process of buying-selling,VAT of export recorded goods;
5	To make incentive process of importing and exporting.;
6	To make accounting and cost process of free zones;
7	To make accounting and cost process of transit trading.;
8	To take back VAT payment at exporting,applying risk analyses process.;
9	To make accounting process of financial methods for exporting and importing.;
10	To organise the e-declaration,documents according to accounting standarts.;

22	Course Content:

23	Textbooks, References and/or Other Materials:	“Dış Ticaret İşlemleri Muhasebesi” Öğr. Gör. Yaser GÜRSOY, Ekin Kitabevi. Bursa
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High

Week	Theoretical	Practical
1	Delivery, payments types and importance of the documents at accounting.	Delivery, payments types and importance of the documents at accounting.
2	The importance of uniform system of accounts and actual exporting.	The importance of uniform system of accounts and actual exporting.
3	Accounting process of exporting.	Accounting process of exporting.
4	Receiving the payments of exports and end of period accounting process.	Receiving the payments of exports and end of period accounting process.
5	The accounting process of import recorded buying-selling.	The accounting process of import recorded buying-selling.
6	Accounting process of importing	Accounting process of importing
7	Application example.	Application example.
8	Repeating courses and midterm exam	Repeating courses and midterm exam
9	Repeating courses and midterm exam	Repeating courses and midterm exam
10	VAT process and accounting for exporting.	VAT process and accounting for exporting.
11	VAT process and accounting for export-recorded sales.	VAT process and accounting for export-recorded sales.
12	Accounting process at free zones and transit trade.	Accounting process at free zones and transit trade.
13	Y.B.E. exporting and sales accounting process with special invoices	Y.B.E. exporting and sales accounting process with special invoices
14	The accounting of financial methods for foreign trade.	The accounting of financial methods for foreign trade.