Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
IDT0012		FOREIGN TRADE PROCEDURES ACCOUNTING	2/0/0	DE	Turkish	2

Course Goals	Forms of the phenomenon and explaining the functioning of foreign trade, internationalregulatory issues relating to the terms used in the teaching and final states are displayed in Turkey
Prerequisite(s)	Accounting and 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)	LecturerGözde Bircan
Course Assistant(s)
Schedule	The course has not been opened this semester
Office Hour(s)
Teaching Methods and Techniques	-Lecturing -Examples and Practices. In the fall term of 2020-2021 Academic Year, although that lesson has been planned in a formal learning way in advance, it has been decided to practice digital distant learning (online sessions) method rather than formal learning method because of the COVID-19 for the lesson regarding the recommendations by Council of Higher Education. Theoretical parts of the lesson will be given via system of CATs V3.0 and supported by academic and sectoral webinars. If it is possible, applied courses about the lesson will be given via system of CATs V3.0, digitally too. If it is not, they will be given in a way of hybrid model alternately according to the changes in the pandemic conditions in the last part of fall term of 2020-2021.
Principle Sources	- Yrd.Doç.Dr.Ahmet GÖKGÖZ, Arş.Gör.Ayberk ŞEKER, "Türkiye Muhasebe Standartları ile Uyumlu Dış Ticaret İşlemleri Muhasebesi", Dora Yayınevi, 1.Baskı, 2014
Other Sources

Course Schedules
Week	Contents	Learning Methods
1. Week	Introduction, Basic Concept of General Accounting and Foreign Trade Transactions and Accounting	Oral presentation
2. Week	Importance of Accounting in Foreign Trade Transactions.	Oral presentation
3. Week	Uniform Accounting Chart and Basic Concepts in Accounting.	Oral presentation
4. Week	Accounts Used in Foreign Trade Transactions and Arranging sub-accounts and detail accounts in Foreign Trade Transactions.	Oral presentation
5. Week	Cash transactions and accounting of foreign exchange transactions.	Oral presentation, examples and practices
6. Week	Bank transactions and accounting records.	Oral presentation, examples and practices
7. Week	Cheque transactions and accounting records.	Oral presentation, examples and practices
8. Week	Receivable and payable transactions and accounting records.	Oral presentation, examples and practices
9. Week	Mid-term exam.
10. Week	Accounting of export transactions.	Oral presentation, examples and practices
11. Week	Accounting of import transactions.	Oral presentation, examples and practices
12. Week	Accounting of VAT transactions in exporting.	Oral presentation, examples and practices
13. Week	Financing of foreign trade transactions and accountancy of it.	Oral presentation, examples and practices
14. Week	Period end transactions in foreign trade and accountancy of it.	Oral presentation, examples and practices
15. Week	Examining foreign trade transactions according to Turkey Accounting Standards.	Oral presentation, examples and practices
16. Week	Final exam
17. Week	exam

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 create the phenomenon of foreign trade LO-2 terms and rules of international teaching LO-3 To comply with legislation update LO-4 To teach the forms of operation LO-5 Legislation to teach in Turkey

Course Assessment Matrix:

PO 1

PO 2

PO 3

PO 4

PO 5

PO 6

PO 7

PO 8

PO 9

PO 10

PO 11

PO 12

PO 13

PO 14

PO 15

LO 1

LO 2

LO 3

LO 4

LO 5