Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH204 - ACCOUNTING AND TAX PRACTICES

Code: MUH204 Course Title: ACCOUNTING FOR FOREIGN TRADE OPERATIONS Theoretical+Practice: 2+0 ECTS: 2
Year/Semester of Study 2 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ZÜMRÜT ÇELEBİ (zumrutavci@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
With this lesson the student accounting system by creating a foreign trade import and export is intended to make the accounting records.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 can make accounting records of export transactions PO-9 The decision making problems in real life students, Modelling using linear programming techniques, using the simplex and transportation to solve problems and gain skills to interpret the results obtained provide the technical and economical aspects.
 		Examination
LO-2 can make accounting records of Foreign Currency transactions PO-3 Enter the items to ledger used in commercial area in accordance with the principles and regulations
 		Examination
LO-3 can make accounting records of import transactions PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
LO-4 can explain payment methods used in foreign trade. PO-7 Analytical thinking, especially in information technology management can use modern methods and technologies.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Foreign trade in the chart of accounts, Foreign exchange, foreign exchange and foreign exchange concepts Foreign Currency Transactions Export and import transactions accounting
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Main Features of Export Processing Accounting Expression / Question-Answer
2 Accounting of export transactions according to payment methods Expression / Question-Answer
3 Accounting of export transactions according to payment methods Expression / Question-Answer
4 Key Features in accounting for import transactions Expression / Question-Answer
5 Accounting for import transactions Expression / Question-Answer
6 accounting for import-related taxes Expression / Question-Answer
7 accounting for import-related taxes Expression / Question-Answer
8 mid-term exam
9 Value added tax in exports Expression / Question-Answer
10 Value added tax on Export Registered Sales Expression / Question-Answer
11 Financing Techniques in Foreign Trade, Foreign Trade Credits and Accounting Transactions Expression / Question-Answer
12 Financing Techniques in Foreign Trade, Foreign Trade Credits and Accounting Transactions Expression / Question-Answer
13 Special Foreign Trade regimes Expression / Question-Answer
14 Foreign Currency Transactions and Accounting Expression / Question-Answer
15 Other Transactions in Foreign Trade Expression / Question-Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Ders notları
2 Ataman, Ü., & Sümer, H. H. (2012). Diş ticaret İşlemleri ve muhasebesi. Türkmen Kitabevi.
Required Course instruments and materials
Class

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 2 14 28
Outside Class
       a) Reading 1 10 10
       b) Search in internet/Library 0
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 2 8
mid-term exam 1 1 1
Own study for final exam 6 2 12
final exam 1 1 1
0
0
Total work load; 60