| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | MMP2022014647 | ACCOUNTING OF FOREIGN TRADE TRANSACTIONS | Zorunlu | 2 | 4 | 5 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| Explaining accounting transactions of Foreign trade enterprises |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
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| Öğrenme Çıktıları |
| 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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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
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| Haftalık Ayrıntılı Ders İçeriği |
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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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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
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| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | | None |
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| İş Yükü Hesaplaması |
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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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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | | 3 | | | | | | 4 | 3 | | | | | | ÖÇ2 | | 4 | | | | | | 4 | 3 | | | | | | ÖÇ3 | | 3 | | | | | | 4 | 3 | | | | |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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