| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | UT408B.17 | Foreign Trade Accounting | Elective | 4 | 8 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Foreign trade cases and manner of operation are explained, the final status of issues related to the teaching of international terms used in the legislative and Turkey will be shown. |
| Name of Lecturer(s) |
| Doç. Dr. Ali Rıza AĞ |
| Learning Outcomes |
| 1 | Explain import transactions and accounting. | | 2 | Explain export transactions and accounting. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
|
| Course Contents |
| Turkish Foreign Trade Regime and Exchange Legislation / Foreign Trade Transactions in Accounts / Foreign Exchange, Currency, Foreign, Accounting Exchange Rate Concepts and Currency Trading / Leasing / Factoring / Forfaiting / Eximbank Credit / Government Aid and Incentives / Import and Export Trading and Accounting |
| Weekly Detailed Course Contents |
|
| 1 | Accounts Used in Foreign Trade Transactions Accounting | | | | 2 | Balance Sheet Accounts (Active Accounts) | | | | 3 | Balance Sheet Accounts (Liabilities) | | | | 4 | Balance Sheet Accounts (VAT Related Accounts) | | | | 5 | Income Statement Accounts | | | | 6 | Income Statement Cost Accounts | | | | 7 | Off-Balance Sheet Accounts | | | | 8 | midterm exam | | | | 9 | Accounting of Export Transactions | | | | 10 | Accounting of Export Transactions | | | | 11 | Actual Export | | | | 12 | Export According to Payment Methods | | | | 13 | Imports by Payment Types | | | | 14 | Accounting of Import Transactions | | | | 15 | An overview | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Dış Ticaret İşlemleri-Prof. Dr. Ümit Ataman - Prof. Dr. Haluk Sümer |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 5 | 5 |
| Final Examination | 1 | 5 | 5 |
| Attending Lectures | 14 | 5 | 70 |
| Homework | 12 | 5 | 60 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | | LO2 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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