Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU208 |
| Name | Foreign Trade Accounting |
| Term | 2021-2022 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 | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. Dr. ABDULAZİZ SAVUN
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aim to compose foreign trade accounts system and entering export and import transaction in the accounts.
Course Content
Foreign trade accounts transactions, entering export and import transaction in the accounts, exchange transaction and its account.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Compose account system |
| LO02 | Knows how to finance foreign trade. |
| LO03 | Report account transaction in export. |
| LO04 | Report account transaction in import. |
| LO05 | Knows payment methods in export and makes accounting records. |
| LO06 | Knows the differences in export and methods of payment. |
| LO07 | Makes the accounting records of import transactions. |
| LO08 | He tells what he's learned in writing. |
| LO09 | Knows the types of foreign trade financing. |
| LO10 | Eximbank knows the loans. |
| LO11 | Factoring makes accounting records. |
| LO12 | Forfaiting makes accounting records. |
| LO13 | Leasing accounting records |
| LO14 | Knows the State AIDS and incentives of foreign trade. |
| LO15 | Makes VAT transaction records in foreign trade. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | |
| PLO04 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | - | Students show that they realize the need of constant learning. | |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO11 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO12 | - | Students have the vocational self-confidence. | |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Account in the foreign trade transaction | Reading material related to the topic | |
| 2 | Foreign trade finance | Reading material related to the topic | |
| 3 | Contents of exchange, currency and exchange rate | Reading material related to the topic | |
| 4 | Entering exchange transactions in the accounts. | Reading material related to the topic | |
| 5 | Payment types of export and its account: Cash PAyment. | Reading material related to the topic | |
| 6 | Payment types of export and its account: Other Types. | Reading material related to the topic | |
| 7 | Entering import transactions in the accounts. | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Financial types in foreign trade | Reading material related to the topic | |
| 10 | Eximbank credit | Reading material related to the topic | |
| 11 | Factoring and accounting record | Reading material related to the topic | |
| 12 | Forfaiting and accounting record | Reading material related to the topic | |
| 13 | Leasing and accounting record | Reading material related to the topic | |
| 14 | Public grant aided and promotion in foreign trade | Reading material related to the topic | |
| 15 | VAT in foreign trade transaction | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| Grand Total | - | 100 |