| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MVUP2402013846 | ACCOUNTING FOR FOREIGN TRADE OPERATIONS | Compulsory | 2 | 4 | 2 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Foreign trade transactions, making the accounting records of the import and export of recognition events. |
| Name of Lecturer(s) |
| Öğr.Gör. Neslihan ÇELEBİ |
| Learning Outcomes |
| 1 | Recognizing export and import procedures with the related commercial papers | | 2 | Accounting chart related to foreign trade, accounts related to export and import | | 3 | Learning the comercial paper flow and accounting of currency, securities and advances | | 4 | Recognizing export and import procedures with the related commercial papers | | 5 | VAT in export |
|
| Mode of Delivery |
| Evening Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Import and export transactions and accounting records |
| Weekly Detailed Course Contents |
|
| 1 | Accounting of currency transactions | | | | 2 | Accounting of currency transactions | | | | 3 | Prepaid import accounts | | | | 4 | Cash against goods import accounts with notes payable | | | | 5 | Cash against goods import accounts | | | | 6 | Accounting of import with letter of credit | | | | 7 | Cash against document import accounts | | | | 8 | Mid-term Exam | | | | 9 | Prepaid export accounts | | | | 10 | Prepaid export accounts | | | | 11 | Cash against goods export accounts with notes payable | | | | 12 | Cash against goods export accounts | | | | 13 | Accounting of export with letter of credit | | | | 14 | Cash against document export accounts | | | | 15 | VAT in Export | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Course Notes |
| Planned Learning Activities and Teaching Methods |
|
| 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 |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 16 | 2 | 32 |
| Individual Study for Mid term Examination | 1 | 13 | 13 |
| Individual Study for Final Examination | 1 | 13 | 13 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 2 | 2 | 1 | 2 | 1 | 3 | 2 | 5 | 3 | 3 | 1 | 2 | 2 | | LO2 | 2 | 2 | 3 | 4 | 5 | 5 | 1 | 1 | 3 | 3 | 2 | 4 | 5 | 5 | 1 | | LO3 | 1 | 1 | 1 | 2 | 1 | 3 | 3 | 4 | 1 | 2 | 2 | 2 | 1 | 3 | 1 | | LO4 | 1 | 1 | 1 | 3 | 1 | 1 | 2 | 1 | 2 | 2 | 5 | 1 | 1 | 1 | 1 | | LO5 | 2 | 2 | 1 | 2 | 1 | 1 | 1 | 2 | 1 | 2 | 2 | 3 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
|
|
Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
|