| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Foreign Trade Transactions Accounting | ORT3106 | 3. Semester | 2 + 1 | 3.0 | 3.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to Face |
| Course Coordinator |
Assist. Prof. Dr. Ayşe SOY TEMÜR |
| Instructor(s) |
Ayşe SOY TEMÜR |
| Assistants | |
| Goals | Accounting, and held understand the basic concepts, theoretical and practical, foreign trade transactions related to operation of accounts and records and ensure the implementation of the method is described |
| Course Content | Foreign Trade Operations Accounting, Foreign Trade Plan Account, Foreign Currency, Foreign Currency and Foreign Exchange Concepts, Currency Operations Accounting, Export Payment and Accounting Records, in Foreign Trade KDV, import procedures, accounting for import transactions KDV. |
| Learning Outcomes |
- Explain the terms of trade - Gains basic information about the accounting of foreign trade transactions. - Understands the accounting for export transactions - moments of import transactions to be accounted for |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Accounting Definition and Basic Concepts | Course Hours |
| 2. Week | Uniform Accounting Plan and Explanations | Course Hours |
| 3. Week | Uniform Accounting Plan and Explanations | Course Hours |
| 4. Week | Accounts Used in Foreign Trade Transactions | Course Hours |
| 5. Week | Recognition of foreign exchange transactions | Course Hours |
| 6. Week | Recognition of foreign exchange transactions | Course Hours |
| 7. Week | Accounting of export transactions | Course Hours |
| 8. Week | Accounting of export transactions | Course Hours |
| 9. Week | Accounting of export transactions | Course Hours |
| 10. Week | Accounting for import transactions | Course Hours |
| 11. Week | Accounting for import transactions | Course Hours |
| 12. Week | Accounting for import transactions | Course Hours |
| 13. Week | Valuation Procedures in Foreign Trade Transactions | Course Hours |
| 14. Week | Valuation Procedures in Foreign Trade Transactions | Course Hours |
| Ferudun Kaya, "Foreign Trade Operations and Accounting Application", Detay Publishing, ISBN: 975-8969-71-4 |
| Mehmet Karagül, "Foreign Trade Transactions and Accounting", Nobel Yayın Dağıtım, ISBN: 978-605-395-136-0 |
| Sadettin Gültekin, "Foreign Trade Transactions Accounting", Murathan Publishing House, ISBN: 978-605-5937-02-7 |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|---|---|---|---|---|---|
| PY2 | 4 | 0 | 0 | 0 | 0 | 60,40,60,60,40,60,40,60,40,60,40,60,40,60,40,60 |
| PY3 | 5 | 0 | 0 | 0 | 0 | 40,60,60,40,60,40,40,60,60,40,60,40,60,40,60,40,60 |
| PY4 | 3 | 0 | 0 | 0 | 0 | 60,40,60,60,40,60,40,60,40,60,40,60,40,60,40,60 |
| PY5 | 4 | 0 | 0 | 0 | 0 | 40,60,60,40,60,40,60,40,60,40,60,40,60,40,60 |
| PY6 | 3 | 0 | 0 | 0 | 0 | 40,60,60,60,40,60,40,60,60,40,60,40,60 |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 14 | 3 | 42 |
| Preparation, After Class Study | 13 | 1 | 13 |
| Research | 1 | 2 | 2 |
| Other Activities | 7 | 1 | 7 |
| Midterm 1 | 1 | 1.5 | 1.5 |
| Homework 1 | 1 | 6 | 6 |
| Final | 1 | 1 | 1 |
| Classroom Activities | 2 | 2 | 4 |
| Total Workload | 76.5 | ||
| ECTS Credit of the Course | 3.0 | ||
