Learning Outcomes |
PO |
MME |
The students who succeeded in this course: |
|
|
LO-1 |
Able to understand the regime of foreign trade and foreign-exchange legislation. |
PO-1 Apply the basic skills and concepts of foreign trade, economics, business management, marketing, customs and accounting techniques . PO-2 Identify foreign trade-related problems, consider alternatives, and reach a conclusion based on logical analysis.
|
Examination |
LO-2 |
Able to prepare accounting reports related to foreign trade transactions. |
PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.
|
Examination |
LO-3 |
Able to learn some financing techniques used in foreign trade |
PO-4 Demonstrate the ability to organize and present foreign trade-related information in written reports PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.
|
Examination |
LO-4 |
Able to account to foreign trade transactions |
PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.
|
Examination |
PO: Programme Outcomes MME:Method of measurement & Evaluation |
Course Contents |
Processing chart of accounts in foreign trade enterprises, accounting foreign exchange, securities and advance transactions, import and export procedures and accounting |
Weekly Course Content |
Week |
Subject |
Learning Activities and Teaching Methods |
1 |
The importance of foreign trade accounting, accounting and basic concepts relating to foreign trade |
Description Method |
2 |
Accounting for foreign currency transactions. |
Description Method and Sample Question Solving |
3 |
Accounting export transactions. |
Description Method and Sample Question Solving |
4 |
Accounting export transactions. |
Description Method and Sample Question Solving |
5 |
Export Credits / Loans |
Description Method |
6 |
Some financing techniques used in foreign trade and accounting. |
Description Method and Sample Question Solving |
7 |
Some financing techniques used in foreign trade and accounting. |
Description Method and Sample Question Solving |
8 |
mid-term exam |
|
9 |
Accounting letter of credit and acceptance import transactions. |
Description Method and Sample Question Solving |
10 |
Accounting Import transactions paid in advance. |
Description Method and Sample Question Solving |
11 |
Accounting cash against goods import transactions. |
Description Method and Sample Question Solving |
12 |
Accounting cash against documents import transactions |
Description Method and Sample Question Solving |
13 |
Accounting securities and advance transactions |
Description Method and Sample Question Solving |
14 |
VAT applications for import applications |
Description Method and Sample Question Solving |
15 |
VAT applications for export transactions |
Description Method and Sample Question Solving |
16 |
final exam |
|
Recommend Course Book / Supplementary Book/Reading |
1 |
ATAMAN, Ümit ve SÜMER, Haluk, 2007, Dış Ticaret İşlemleri ve Muhasebeleştirilmesi, Türkmen Kitabevi, İstanbul |
2 |
KAYA, Feridun, 2017, Dış Ticaret İşlemleri Muhasebesi, Beta Yayıncılık, İstanbul. |
Required Course instruments and materials |
KAYA, Feridun, 2008, Foreign Trade Procedures and Accounting Practices, Detay Publications, Ankara.
ATAMAN, Ümit ve SÜMER, Haluk, 2007, Foreign Trade Procedures and Accounting, Türkmen Bookshop, Istanbul |