TÜRKÇE
ENGLISH
Information
| Code | MUV265 |
| Name | Foreign Trade Procedures |
| Term | 2022-2023 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
Öğr. Gör. DİLEK NESRİN KONAKLI
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
By this course it is aimed that students make export and import transactions
Course Content
The first module Making Import and Export Transactions covers these subjects basic concepts used in foreign trade, documents used in foreign trade, types of delivery and payment in foreign trade. The second module Following Import and Export Regimes covers collection of export charge, closing an export account, cancellation in export transactions, classification of imported products, taxing in import transactions, foreign exchange operations and the documents used in foreign exchange operations.
Course Precondition
There are no prerequisites for the course.
Resources
All kinds of foreign resources related to foreign trade transactions.
Notes
Lecture Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn import and export transactions |
| LO02 | Follow import and export regimes |
| LO03 | Learn payment methods in foreign trade |
| LO04 | Learn the collection of the export price |
| LO05 | Learn the classification of imported goods |
| LO06 | Learn the documents used in foreign exchange transactions |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 5 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 2 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | 2 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | 2 |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 4 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 2 |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic concepts of foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Documents used in foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Delivery terms in foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Foreign trade policies | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Mutual payment systems in foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Payment terms in foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Letter of credit payment types | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Collection operations of export cost | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Closing the export account | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | Cancellation in export transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Classifying imported goods | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Taxes in import transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Foreign exchange transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Documents used in foreign exchange transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
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 | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||