TÜRKÇE
ENGLISH
Information
| Code | YDT204 |
| Name | Accounting of Foreign Trade Transactions |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. AYHAN SAYĞI |
| Course Instructor |
1 2 |
Course Goal / Objective
Import,export, export recorded buying sales,free zone, transit and other foreign trade company's accounting process.
Course Content
Accounting for export and import accounting and cost transactions, accounting for export and import value collection, payment transactions, tax transactions, financial events related to various regimes.
Course Precondition
None
Resources
1. Prof.Dr. Ayşe Banu BAŞAR, DIŞ TİCARET İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ, Anadolu AÖF yayınları 2. Prof. Dr. HÜSEYİN ALİ KUTLU, DIŞ TİCARET İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ, Atatürk AÖF yayınları 3. Dr. Arif AYLUÇTARHAN, Sezai KAYA, VERGİ VE GÜMRÜK MEVZUATI DAHİL DIŞ TİCARET MUHASEBESİ, İstanbul İSMMMO
Notes
Digital Resources, Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Performs export, accounting and cost operations. |
| LO02 | Performs import, accounting and cost operations. |
| LO03 | Performs export and import cost collection and payment accounting transactions. |
| LO04 | Performs export registered goods purchase and sales accounting and KDV transactions. |
| LO05 | Performs incentive accounting transactions in exports and imports. |
| LO06 | Performs accounting and cost transactions related to Free Zones. |
| LO07 | Performs accounting and cost transactions related to Transit Trade. |
| LO08 | Manages the risk analysis process in export and import in terms of accounting transactions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students explain the basic concepts of business, economics, accounting, basic law, foreign trade legislation and transactions in the field of foreign trade. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students use their professional knowledge in the field of foreign trade in decision-making, implementation and behavior processes. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Students know the dynamics in the field of foreign trade. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Students perform their professional duties and responsibilities with their knowledge and skills in the field of foreign trade. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Students take responsibility as a team member for solving problems in the field of foreign trade. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Students critically evaluate professional knowledge and skills in the field of foreign trade. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Students are aware of the necessity of lifelong learning in accordance with the dynamic structure of the foreign trade area. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Students develop their professional knowledge and skills to adapt to the changes in foreign trade. | 3 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students convey their thoughts, suggestions, professional knowledge and skills in the field of foreign trade to the relevant people in the communication process, in writing and orally. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with teamwork. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students acquire foreign language knowledge at a level to perform their professional duties and responsibilities in the field of foreign trade. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students use information and communication technology tools and other professional tools and techniques to perform their professional duties and responsibilities in the field of foreign trade. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with social rules. | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | With their entrepreneurial identity, students perform their professional duties and responsibilities in the field of foreign trade in accordance with universal human values. | 4 |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Students perform their professional duties and responsibilities in the field of foreign trade in accordance with the objectives of Atatürk's Principles and Revolutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Delivery, payments types and importance of the documents at accounting. | Related issues from the course materials should be read. | |
| 2 | The importance of uniform system of accounts and actual exporting. | Related issues from the course materials should be read. | |
| 3 | Accounting process of exporting. | Related issues from the course materials should be read. | |
| 4 | Receiving the payments of exports and end of period accounting process. | Related issues from the course materials should be read. | |
| 5 | The accounting process of import recorded buying-selling. | Related issues from the course materials should be read. | |
| 6 | Accounting process of importing | Related issues from the course materials should be read. | |
| 7 | Transfer transactions of import costs. | Related issues from the course materials should be read. | |
| 8 | Mid-Term Exam | Related issues from the course materials should be read. | |
| 9 | Accounting for import costs. | Related issues from the course materials should be read. | |
| 10 | VAT process and accounting for exporting. | Related issues from the course materials should be read. | |
| 11 | VAT process and accounting for export-recorded sales. | Related issues from the course materials should be read. | |
| 12 | Accounting process at free zones and transit trade. | Related issues from the course materials should be read. | |
| 13 | Y.B.E. exporting and sales accounting process with special invoices | Related issues from the course materials should be read. | |
| 14 | The accounting of financial methods for foreign trade. | Related issues from the course materials should be read. | |
| 15 | Heding transactions and accounting in foreign trade. | Related issues from the course materials should be read. | |
| 16 | Term Exams | ||
| 17 | Term Exams |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 116 | ||
| Total Workload / 25 (h) | 4,64 | ||
| ECTS | 5 ECTS | ||