| 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 | With this course, the student's foreign trade import and export by creating the accounting system is intended to do accounting records. |
| Course Content | Foreign Trade Business Belongs to Account Plan, Cash, Cheques and Bank Related Accounts, Export Related to Accounts, Import Related Accounts, Value Added Tax Related Accounts and Sample Applications, Import and Export Department and other departments Between Document and Information Flow. |
| Learning Outcomes |
- - Basic Information on Accounting for Foreign Trade Transactions - - - Accounting Records Regarding Foreign Trade Financing |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Accounting for foreign trade transactions | Preparation, After Class Study Verbal Expression Practice Course Hours |
| 2. Week | Foreign trade in the account plan | Practice Course Hours Verbal Expression Preparation, After Class Study |
| 3. Week | Foreign trade in the account plan | Verbal Expression Course Hours Preparation, After Class Study Practice |
| 4. Week | Foreign exchange, foreign exchange and exchange concepts | Verbal Expression Preparation, After Class Study Course Hours Practice |
| 5. Week | Accounting for foreign currency transactions | Practice Verbal Expression Preparation, After Class Study Course Hours |
| 6. Week | Accounting for foreign currency transactions | Course Hours Preparation, After Class Study Practice Verbal Expression |
| 7. Week | Recognition of import transactions | Practice Verbal Expression Preparation, After Class Study Course Hours |
| 8. Week | Export of payments and accounting records | Practice Verbal Expression Preparation, After Class Study Course Hours |
| 9. Week | Export payment methods and accounting records | Visual Presentation Practice Verbal Expression Course Hours |
| 10. Week | Export payment methods and accounting records | Practice Verbal Expression Course Hours Preparation, After Class Study |
| 11. Week | KDV in foreign trade | Course Hours Practice Preparation, After Class Study Verbal Expression |
| 12. Week | State aid and incentives in foreign trade | Preparation, After Class Study Verbal Expression Course Hours Practice |
| 13. Week | Recognition of import transactions | Course Hours Preparation, After Class Study Verbal Expression Practice |
| 14. Week | KDV in import transactions | Verbal Expression Course Hours Preparation, After Class Study Practice |
| Foreign Trade Operations and Accounting |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|---|---|---|---|---|---|
| PY1 | 1 | - | - | - | - | 40,60,40,60 |
| PY2 | 2 | - | - | - | - | 40,60,40,60 |
| PY3 | 3 | - | - | - | - | 40,60,40,60 |
| PY4 | 3 | - | - | - | - | 40,60,40,60 |
| PY5 | 3 | - | - | - | - | 40,60,40,60 |
| PY6 | 4 | - | - | - | - | 40,40,60 |
| PY7 | 1 | - | - | - | - | 40,60,40,60 |
| PY8 | 5 | - | - | - | - | 40,40,60 |
| PY9 | 4 | - | - | - | - | 40,60,40,60 |
| PY10 | 2 | - | - | - | - | 40,60,40,60 |
| PY11 | 1 | - | - | - | - | 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 |
| Midterm 1 | 1 | 1 | 1 |
| Homework 1 | 14 | 1 | 14 |
| Final | 1 | 1 | 1 |
| Practice | 4 | 1.125 | 4.5 |
| Classroom Activities | 14 | 1 | 14 |
| Total Workload | 76.5 | ||
| ECTS Credit of the Course | 3.0 | ||
