Student foreign trade accounting system
will learn, import and export accounting records
he will be able to
Course Content
This course contains; Accounting in foreign trade, Chart of accounts in foreign trade, Foreign exchange, foreign exchange, and establish effective concepts,Recognition of foreign currency transactions,Recognition of foreign exchange transactions, Leasing, Factoring,Forfaiting Eximbank Credit,Export payment and accounting records, Export payment and accounting records,KDV in foreign trade, KDV in foreign trade state aid and incentives in 11 foreign trade Accounting for 12 import transactions, Accounting for export transactions KDV in export transactions, KDV in import transactions.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. To be able to create an accounting system
12, 16, 6, 9
A
1.1. Creates import accounts and sub-accounts
10, 16, 6
A
1.2. Creates export accounts and sub-accounts
13, 16, 6, 9
A
2. Foreign Trade will be able to provide Financing
16, 6
A
2.1. Foreign currency exchange rate difference in imports
16, 6
A
2.2. Foreign currency exchange rate difference in exports
16, 6, 9
A
3. Export Operations will be able to make accounting records.
16, 6, 9
A
3.1. Makes records of order advances placed related to exports
13, 16, 6
A
3.2. Makes collection accounting records related to exports
16, 6
A
4. Will be able to account for tender transactions
16, 6, 9
A
4.1. Makes accounting records of order advances placed on imports
13, 16, 6
A
4.2. Makes pay records related to imports
10, 13, 16, 19, 6, 9
A, D, E
5. Will Be Able to Learn about Value Added Tax Refund Issues
12, 13, 14, 16, 6, 9
A
5.1. Knows the Value Added Tax Refund Conditions
12, 13, 9
A
5.2. Makes value added tax refund accounting records
12, 13, 9
A
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam, D: Oral Exam, E: Homework
Course Outline
Order
Subjects
Preliminary Work
1
Accounting in foreign trade
2
Chart of accounts in foreign trade
3
Foreign exchange, foreign exchange, and establish effective concepts
4
Recognition of foreign currency transactions
5
Recognition of foreign exchange transactions
6
Leasing
7
Factoring
8
Forfaiting Eximbank Credit
9
Export payment and accounting records
10
Export payment and accounting records
11
KDV in foreign trade
12
KDV in foreign trade state aid and incentives in 11 foreign trade Accounting for 12 import transactions
13
Accounting for export transactions KDV in export transactions
14
KDV in import transactions
Resources
The textbook, books and other sources of help
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
X
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
X
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
3
42
Guided Problem Solving
3
12
36
Resolution of Homework Problems and Submission as a Report
0
0
0
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
2
6
12
Midterm Exam
1
10
10
General Exam
1
12
12
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
112
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
ACCOUNTING for FOREIGN TRADE OPERATIONS
-
Spring Semester
3+0
3
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Elective
Course Coordinator
Lect. Gülnihal TORAMANLI
Name of Lecturer(s)
Lect. Gülnihal TORAMANLI
Assistant(s)
Aim
Student foreign trade accounting system
will learn, import and export accounting records
he will be able to
Course Content
This course contains; Accounting in foreign trade, Chart of accounts in foreign trade, Foreign exchange, foreign exchange, and establish effective concepts,Recognition of foreign currency transactions,Recognition of foreign exchange transactions, Leasing, Factoring,Forfaiting Eximbank Credit,Export payment and accounting records, Export payment and accounting records,KDV in foreign trade, KDV in foreign trade state aid and incentives in 11 foreign trade Accounting for 12 import transactions, Accounting for export transactions KDV in export transactions, KDV in import transactions.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. To be able to create an accounting system
12, 16, 6, 9
A
1.1. Creates import accounts and sub-accounts
10, 16, 6
A
1.2. Creates export accounts and sub-accounts
13, 16, 6, 9
A
2. Foreign Trade will be able to provide Financing
16, 6
A
2.1. Foreign currency exchange rate difference in imports
16, 6
A
2.2. Foreign currency exchange rate difference in exports
16, 6, 9
A
3. Export Operations will be able to make accounting records.
16, 6, 9
A
3.1. Makes records of order advances placed related to exports
13, 16, 6
A
3.2. Makes collection accounting records related to exports
16, 6
A
4. Will be able to account for tender transactions
16, 6, 9
A
4.1. Makes accounting records of order advances placed on imports
13, 16, 6
A
4.2. Makes pay records related to imports
10, 13, 16, 19, 6, 9
A, D, E
5. Will Be Able to Learn about Value Added Tax Refund Issues
12, 13, 14, 16, 6, 9
A
5.1. Knows the Value Added Tax Refund Conditions
12, 13, 9
A
5.2. Makes value added tax refund accounting records
12, 13, 9
A
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam, D: Oral Exam, E: Homework
Course Outline
Order
Subjects
Preliminary Work
1
Accounting in foreign trade
2
Chart of accounts in foreign trade
3
Foreign exchange, foreign exchange, and establish effective concepts
4
Recognition of foreign currency transactions
5
Recognition of foreign exchange transactions
6
Leasing
7
Factoring
8
Forfaiting Eximbank Credit
9
Export payment and accounting records
10
Export payment and accounting records
11
KDV in foreign trade
12
KDV in foreign trade state aid and incentives in 11 foreign trade Accounting for 12 import transactions
13
Accounting for export transactions KDV in export transactions
14
KDV in import transactions
Resources
The textbook, books and other sources of help
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
X
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
X
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
