| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MMP2022014647 | ACCOUNTING OF FOREIGN TRADE TRANSACTIONS | Compulsory | 2 | 4 | 5 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Explaining accounting transactions of Foreign trade enterprises |
| Name of Lecturer(s) |
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| Learning Outcomes |
| 1 | Apply account planning and accounting transactions of foreign trade enterprises | | 2 | Make entries of exchange and advance transactions. | | 3 | Make accounting entries of export and import transactions. |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
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| Weekly Detailed Course Contents |
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| 1 | Turkish Foreign Trade Regime, Exchange Legislation and basic concepts.
| | | | 2 | Chart of accounts in foreign trade transactions. Foreign money accounts, accounts related to exports. Accounts related to imports and assertion of income-expenditure accounts related to foreign trade.
| | | | 3 | Exchange, security transactions and recognition.
| | | | 4 | Exchange, security transactions and recognition. (continue)
| | | | 5 | Recognition of export transactions according to payment forms.
| | | | 6 | Value Added Tax (VAT) exemption and applications in exports.
| | | | 7 | Value Added Tax (VAT) exemption and applications in exports. (continue)
| | | | 8 | Recognition of the credits related to exports.
| | | | 9 | Midterm exam.
| | | | 10 | Recognition of the credits related to exports.(continue)
| | | | 11 | Recognition of import transactions.
| | | | 12 | Recognition of import transactions. (continue)
| | | | 13 | Valuation Processes in Foreign Trade Transactions.
| | | | 14 | Valuation Processes in Foreign Trade Transactions (continue)
| | | | 15 | Exercises | | | | 16 | End-of-term exam.
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Quiz | 1 | 1 | 1 |
| Attending Lectures | 14 | 7 | 98 |
| Individual Study for Mid term Examination | 7 | 4 | 28 |
| Individual Study for Final Examination | 6 | 4 | 24 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | 3 | | | | | | 4 | 3 | | | | | | LO2 | | 4 | | | | | | 4 | 3 | | | | | | LO3 | | 3 | | | | | | 4 | 3 | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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