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Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV264 |
| Name | Foreign Trade Transactions Accounting |
| Term | 2020-2021 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 1-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 1.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims that the students make out the foreign trade accounting system, and recording import and export accounting entries.
Course Content
The first module Creating and Accounting System and Providing Foreign Trade Financ gives information about accounting in foreign trade transactions, account plan in foreign trade, the concepts of exchange, foreign currency, valuta, rate and accounting of exchange transactions, leasing, factoring, forfaiting and eximbank credit. The second module Accounting of Export Transaction covers export payment types and accounting records, vat in foreign trade, state assistance and reinforcement in foreign trade. The third module Accounting of Import Transaction covers the knowledge and applications in accounting of import transactions and vat in import transactions.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Be able to make out accounting system |
| LO02 | Be able to conducting export transaction accounting |
| LO03 | Understand foreign trade financing |
| LO04 | Know leasing |
| LO05 | Learn the accounting of import transactions |
| LO06 | Understand export payment methods |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting in foreign trade transactions | lectures notes | |
| 2 | Accounting plan in foreign trade | lectures notes | |
| 3 | Foreign exchange, foreign currency, effective and rate concepts Recording foreign currency transaction entries | lectures notes | |
| 4 | Conducting exchange transaction accounting | lectures notes | |
| 5 | Leasing | lectures notes | |
| 6 | Factoring | lectures notes | |
| 7 | Forfaiting, Eximbank credit | lectures notes | |
| 8 | Mid-Term Exam | lectures notes | |
| 9 | Import form of payment and account entries | lectures notes | |
| 10 | Import form of payment and account entries AVT in foreign trade transactions | lectures notes | |
| 11 | AVT in foreign trade transactions | lectures notes | |
| 12 | Government assistance in foreign trade and reinforcement | lectures notes | |
| 13 | Conducting import transaction accounting | lectures notes | |
| 14 | Conducting import transaction accounting | lectures notes | |
| 15 | Conducting import transaction accounting | lectures notes | |
| 16 | Term Exams | lectures notes | |
| 17 | Term Exams | lectures notes |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 80 | ||
| Total Workload / 25 (h) | 3,20 | ||
| ECTS | 3 ECTS | ||