| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MUH2102010935 | FOREIGN TRADE ACCOUNTING OPERATIONS | Compulsory | 2 | 4 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It is aimed with this lesson that the student makes accounting registrations of importing and exporting accordingly forming the system of foreign trade accounting |
| Name of Lecturer(s) |
| Öğr. Gör. Neşegül PARLAK |
| Learning Outcomes |
| 1 | Öğrenci, dış ticaret işletmelerinin kullanabilecekleri hesap plânı, ihracat ve ithalâtta ilgili hesapları tanır. | | 2 | Öğrenci, dış ticaret işletmelerinin kullanabilecekleri hesap plânını açıklayabilir. | | 3 | Öğrenci, dış ticaret işlemleri muhasebesi konusunda temel bilgileri kavrar. | | 4 | Öğrenci, dış ticarette uygulanan ödeme şekillerinin tanım ve niteliklerini değerlendirebilir. | | 5 | Öğrenci, ithalatla ilgili hesapları (Verilen sipariş avansları, ithalat kredisi, yurtdışı satıcılar, alınan yurtdışı sipariş avansları gibi) açıklayabilir |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| Yok |
| Recommended Optional Programme Components |
| Week 1 Accounting in foreign trade operations
Week 2 Account plan of foreign trade
Week 3 Concepts of foreign exchange, foreign money, effective and rate of exchange
Week 4 Making accounting registrations of foreign money operations.
Week 5 Leasing
Week 6 Factoring
Week 7 Forfeiting - Credit of Eximbank
Week 8 midterm exam
Week 9 Payment types and accounting registrations in exporting
Week 10 Payment types and accounting registrations in exporting
Value-added Tax in foreign trade operations
Week 11 Value-added Tax in foreign trade operations
Week 12 Assistance and encouragement of government in foreign trade
Week 13 Making accounting registrations of importing operations.
Week 14 Making accounting registrations of importing operations.
Value-added Tax in importing operations
Week 15 Value-added Tax in importing operations
Week 16 final exam
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| Course Contents |
| Turkish foreign trade regime and foreign exchange legislation, chart of accounts in foreign trade transaction, accounting of foreign exchange, security and prepayment transaction. Import and export transaction and accounting of these. |
| Weekly Detailed Course Contents |
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| 1 | Accounting in foreign trade operations
| | | | 2 | Account plan of foreign trade | | | | 3 | Concepts of foreign exchange, foreign money, effective and rate of exchange | | | | 4 | Making accounting registrations of foreign money operations | | | | 5 | Leasing | | | | 6 | Factoring | | | | 7 | Forfeiting - Credit of Eximbank | | | | 8 | midterm exam | | | | 9 | Payment types and accounting registrations in exporting | | | | 10 | Payment types and accounting registrations in exporting | | | | 11 | Value-added Tax in foreign trade operations
Value-added Tax in importing operations
| | | | 12 | Assistance and encouragement of government in foreign trade | | | | 13 | Making accounting registrations of importing operations. | | | | 14 | Making accounting registrations of importing operations. | | | | 15 | Value-added Tax in importing operations
| | | | 16 | final exam | | |
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| Recommended or Required Reading |
| Dış Ticaret İşlemleri Muhasebesi, sadettin GÜLTEKİN,Mustafa SAVCI
Dış Ticaret İşlemleri ve Muhasebesi, Doç. Dr. Mehmet KARAGÜL, Yrd. Doç. Dr. Berfu İLTER |
| 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) | | Yok |
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| Workload Calculation |
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| Attending Lectures | 14 | 2 | 28 |
| Question-Answer | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 20 | 20 |
| Individual Study for Final Examination | 1 | 30 | 30 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 4 | 4 | 3 | 2 | 4 | 5 | 1 | 1 | 2 | 4 | 5 | | LO2 | 4 | 5 | 4 | 4 | 3 | 2 | 5 | 4 | 1 | 3 | 2 | 4 | 3 | | LO3 | 5 | 4 | 4 | 5 | 3 | 2 | 4 | 4 | 1 | 3 | 2 | 5 | 4 | | LO4 | 3 | 3 | 3 | 2 | 3 | 2 | 5 | 5 | 1 | 2 | 2 | 3 | 4 | | LO5 | 5 | 5 | 5 | 5 | 3 | 2 | 3 | 4 | 1 | 1 | 2 | 5 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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