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Information
| Code | MUV264 |
| Name | Foreign Trade Transactions Accounting |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
1 2 |
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
There are no prerequisites for the course.
Resources
All foreign resources related to the course.
Notes
Lecture Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understands the basic concepts of foreign trade transactions accounting. |
| LO02 | Learns the concept of export and accounting records. |
| LO03 | Comprehends the accounting records of payment methods in foreign trade transactions accounting. |
| LO04 | Dış ticaret işlemleri muhasebesinde kambiyo kavramını öğrenir. |
| LO05 | Knows the concept of import in foreign trade transactions accounting. |
| LO06 | Learns the accounting records of import transactions in foreign trade transactions accounting. |
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. | 2 |
| 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. | |
| 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. | |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 3 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| 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 | Accounting in foreign trade transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Problem Çözme |
| 2 | Accounting plan in foreign trade | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Problem Çözme |
| 3 | Foreign exchange, foreign currency, effective and rate concepts Recording foreign currency transaction entries | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 4 | Conducting exchange transaction accounting | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Problem Çözme |
| 5 | Leasing | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri, Örnek Olay |
| 6 | Factoring | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Problem Çözme |
| 7 | Forfaiting, Eximbank credit | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Problem Çözme |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Import form of payment and account entries | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 10 | Import form of payment and account entries AVT in foreign trade transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 11 | AVT in foreign trade transactions | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 12 | Government assistance in foreign trade and reinforcement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 13 | Import concept | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 14 | Import and foreign exchange legislation | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 15 | Conducting import transaction accounting | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri |
| 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 | 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 | ||