To help students comprehend foreign trade transactions, to educate required intermediate staff, to acquaint students with the basic concepts of foreign trade and the documents, the accounting of import& export procedures and accounting reports.
20
Contribution of the Course to Professional Development
Creating a foreign trade accounting system allows it to make import and export accounting records.
21
Learning Outcomes:
1
Students completing this course;
Comprehend the basic concepts of foreign trade and foreign trade accounting
;
2
Comprehend foreign trade regime and foreign Exchange law. ;
3
Prepare the accounts chart on foreign trade transactions;
4
Do the accounting of foreign Exchange- securities and advance payment transactions;
5
Do the accounting of import& export transactions ;
6
Prepare the accounting reports on foreign trade transactions;
7
Comprehend VAT in foreign trade ;
8
Comprehend VAT return in export and its properties ;
22
Course Content:
Week
Theoretical
Practical
1
Definition and types of foreign trade
2
Documents used in foreign trade
3
Payment types in foreign trade.
4
Types of delivery in foreign trade
5
Accounting in foreign trade transactions
6
Date of actual export.
7
Collection of export cost .
8
LESSON-REPEATING
9
Lump sum in foreign trade
10
Accounting practices in import transactions
11
Value added tax in foreign trade transactions
12
Finance techniques, credits and accounting procedures in foreign trade.
13
Government aid in foreign trade
14
VAT practices in foreign trade
23
Textbooks, References and/or Other Materials:
Türkiye Muhasebe Standartları Kurulu (2005) Türkiye Muhasebe Standardı -18 Hâsılat (TMS – 18)Sıra No:10, md. 1. Kaya, Feridun (2009). Dış ticaret ve Finansman. İstanbul: 1,Basım: Beta Yayıncılık. Gürsoy, Yaser (2008). Dış Ticaret İşlemleri Muhasebesi. Bursa: 4.Basım: Ekin Yayıncılık
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
Total
100
Measurement and Evaluation Techniques Used in the Course
Relative evaluation system (RES)
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
3
42
Homeworks, Performances
0
40
40
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
50
50
Total WorkLoad
174
Total workload/ 30 hr
5,8
ECTS Credit of the Course
6
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
