With this course, it is aimed that the student will create a foreign trade accounting system and make import and export accounting records.
Prerequisite(s)
General accounting
Corequisite(s)
Course Code Course Name…
Special Requisite(s)
The minimum qualifications that are expected from the students who want to attend the course.(Examples: Foreign language level, attendance, known theoretical pre-qualifications, etc.)
Instructor(s)
ÖĞR.GÖR.NEZAHAT KARAKÖSELİ
Course Assistant(s)
Schedule
Thursday, 09:00-12:00, 4A-01, Incırlı Campus
Office Hour(s)
Thursday, 12:00-13:00, 4A-01, Incırlı Campus.
Teaching Methods and Techniques
-theoretical explanation
-application problems
Principle Sources
-IŞ TİCARET MUHASEBESİ VERGİ VE GÜMRÜK MEVZUATI DAHİL
Dr. Arif AYLUÇTARHAN Maliye Bakanlığı Vergi Müfettişi Sezai KAYA Gümrük Müşaviri - Gümrük ve Ticaret Eski Müfettişi
Other Sources
-
Course Schedules
Week
Contents
Learning Methods
1. Week
What is accounting in foreign trade transactions?
verbal lecture
2. Week
Account plan in foreign trade
verbal lecture
3. Week
Exchange, foreign exchange, effective and exchange rate concepts, Accounting for foreign exchange transactions
application, verbal lecture
4. Week
Accounting for foreign exchange transactions
application, verbal lecture
5. Week
Leasing
verbal lecture
6. Week
Factoring, Forfaiting, Eximbank Loan
verbal lecture
7. Week
Export payment methods and accounting records
application, verbal lecture
8. Week
midterm
midterm
9. Week
KDV in foreign trade transactions
application, verbal lecture
10. Week
KDV in foreign trade transactions
application, verbal lecture
11. Week
State aids and incentives in foreign trade
verbal lecture
12. Week
State aids and incentives in foreign trade
verbal lecture
13. Week
accounting for import transactions
application, verbal lecture
14. Week
accounting for import transactions
application, verbal lecture
15. Week
Period-end transactions
application, verbal lecture
16. Week
last exam,final
last exam,final
17. Week
Assessments
Evaluation tools
Quantity
Weight(%)
Midterm(s)
1
40
Final Exam
1
60
Program Outcomes
PO-1
PO 1. To have a basic knowledge in the field of Foreign Trade and to recognize
various documents used
PO-2
PO 2. To have a basic knowledge of Export and customs regulation.
PO-3
PO 3. To gain information about basic methods used in accounting and business practices of these methods
PO-4
PO 4. Identify the functions and applications of marketing in business, do market research and marketing communications as required by their use
PO-5
PO 5. Knowledge of the formation of international trade and international trade policies
PO-6
PO 6. To have the knowledge associated with the management of foreign trade and logistics
PO-7
PO 7. To have the knowledge and use of computer programs
PO-8
PO 8. To have the knowledge of foreign trade financing
PO-9
PO 9. To have the knowledge of international trade and EU law
PO-10
PO 10. To have a basic knowledge on business management and vision on international business
PO-11
PO 11. By graduation project having the practice on researching and reporting the knowledge needed.
PO-12
PO 12. To have the basic law knowledge and legislation related to foreign trade profession
PO-13
PO 13. To have the ability to communicate effectively in orally and in writing
PO-14
PO 14. To have knowledge on Ataturk's Principles and Revolution History
PO-15
PO 15. To have the professional English on Foreign trade
Learning Outcomes
LO-1
Learns the concepts of exchange, foreign exchange, effective and exchange rate
