Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

GULSEHIR VOCATIONAL SCHOOL OF SOCIAL SCIENCES / GDT 208 - FOREING TRADE

Code: GDT 208 Course Title: FOREIGN TRADE TRANSACTIONS ACCOUNTING Theoretical+Practice: 2+1 ECTS: 3
Year/Semester of Study 2 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department FOREING TRADE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer DİLEK ÇARDAK (dilekcardak@nevsehir.edu.tr)
Name of Lecturer(s) FERHAT CANLITEPE,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To description account plan and accounting processes for foreign trade enterprises, going to record of foreign exchange, securities and advance transactions, to explain accounting records related to import and export procedures and comprehend the documentation flow.

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

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 2 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) 3 14 42
Outside Class
       a) Reading 1 14 14
       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 2 7 14
mid-term exam 1 1 1
Own study for final exam 3 6 18
final exam 1 1 1
0
0
Total work load; 90