Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| ACCOUNTING for FOREIGN TRADE OPERATIONS | MVU2227770 | 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. Nuri GÜLTEKİN |
| Name of Lecturer(s) | |
| 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. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1. To be able to create an accounting system | 12, 16, 9 | A, C |
| 1.1. Creates import accounts and sub-accounts | 10, 12, 16, 9 | A, C |
| 1.2. Creates export accounts and sub-accounts | 13, 16, 9 | A, C |
| 2. Foreign Trade will be able to provide Financing | 12, 16, 9 | A, C |
| 2.1. Foreign currency exchange rate difference in imports | 12, 16, 9 | A, C |
| 2.2. Foreign currency exchange rate difference in exports | 12, 16, 9 | A, C |
| 3. Export Operations will be able to make accounting records. | 12, 16, 9 | A, C |
| 3.1. Makes records of order advances placed related to exports | 12, 16, 9 | A, C |
| 3.2. Makes collection accounting records related to exports | 12, 16, 9 | A, C |
| 4. Will be able to account for tender transactions | 10, 12, 16, 9 | A, C |
| 4.1. Makes accounting records of order advances placed on imports | 12, 13, 16, 9 | A, C |
| 4.2. Makes pay records related to imports | 10, 13, 16, 6, 9 | A, C |
| 5. Will Be Able to Learn about Value Added Tax Refund Issues | 12, 13, 16, 9 | A, C |
| 5.1. Knows the Value Added Tax Refund Conditions | 12, 13, 9 | A, C |
| 5.2. Makes value added tax refund accounting records | 12, 13, 9 | A, C |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, C: Multiple-Choice Exam |
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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | 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 | |||||
| 4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
| 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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
| 9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
| 10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
| 11 | 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 | |||||
| 12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
| 13 | Organize and analyze financial statements. | ||||||
| 14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
| 15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. | ||||||
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 | MVU2227770 | 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. Nuri GÜLTEKİN |
| Name of Lecturer(s) | |
| 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. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| 1. To be able to create an accounting system | 12, 16, 9 | A, C |
| 1.1. Creates import accounts and sub-accounts | 10, 12, 16, 9 | A, C |
| 1.2. Creates export accounts and sub-accounts | 13, 16, 9 | A, C |
| 2. Foreign Trade will be able to provide Financing | 12, 16, 9 | A, C |
| 2.1. Foreign currency exchange rate difference in imports | 12, 16, 9 | A, C |
| 2.2. Foreign currency exchange rate difference in exports | 12, 16, 9 | A, C |
| 3. Export Operations will be able to make accounting records. | 12, 16, 9 | A, C |
| 3.1. Makes records of order advances placed related to exports | 12, 16, 9 | A, C |
| 3.2. Makes collection accounting records related to exports | 12, 16, 9 | A, C |
| 4. Will be able to account for tender transactions | 10, 12, 16, 9 | A, C |
| 4.1. Makes accounting records of order advances placed on imports | 12, 13, 16, 9 | A, C |
| 4.2. Makes pay records related to imports | 10, 13, 16, 6, 9 | A, C |
| 5. Will Be Able to Learn about Value Added Tax Refund Issues | 12, 13, 16, 9 | A, C |
| 5.1. Knows the Value Added Tax Refund Conditions | 12, 13, 9 | A, C |
| 5.2. Makes value added tax refund accounting records | 12, 13, 9 | A, C |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 6: Experiential Learning, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, C: Multiple-Choice Exam |
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 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | 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 | |||||
| 4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
| 5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
| 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 gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
| 8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | X | |||||
| 9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
| 10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
| 11 | 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 | |||||
| 12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
| 13 | Organize and analyze financial statements. | ||||||
| 14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
| 15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. | ||||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |