AKTS / İŞ YÜKÜ TABLOSU

INDIVIDUAL COURSE DESCRIPTION
Course Unit Title
FOREIGN TRADE AND ACCOUNTING
Course Unit Code
Type of Course Unit
(Compulsory, Optional)
Optional
Level of Course Unit (Short
Cyle, First Cycle, Second Cycle,
Third Cycle)
First Cycle
Number of ECTS Credits
Allocated
5
Theoretical (hour/week)
3
Practice (hour/week)
3
Laboratory (hour/week)
Year of Study
3rd Year
Semester when the course unit
is delivered
3rd Year 1st Semester
Name of Lecturer(s)
Mode of Delivery (Face-ToFace, Distance Learning)
Face-To-Face
Language of Instruction
(Turkish, English, German)
Turkish
Prerequisities and corequisities (Ön Koşul olan
dersler ya da bu dersi başarmak
için alınmış olması önerilen
dersler varsa yazılması gerekir.
Ön koşul dersi yoksa “None”
diye belirtilmesi gerekir.)
None
Recommended Optional
None
Programme Components (Ders
için önerilen konular varsa
yazılması, yoksa “None” diye
belirtilmesi gerekir.)
Work Placement(s) (Bu dersle
ilgili herhangi bir staj
uygulaması varsa yazılması,
yoksa “None” diye belirtilmesi
gerekir.)
None
Objectives of the Course
The purpose of this course is to explain the import and export business
foreign trade transactions and the accounting processes as well as, to
improve the knowledge and skills of records related to relevant ledger
accounts and related reports.
Learning Outcomes
LO1. To Learn Foreign Trade Accounts Used In Foreign Trade Operations.
LO2. To Learn About The Accounting Treatment Of Foreign Exchange
And Related Financial Instruments
LO3. To Be Able To prepare financial reports about Foreign Trade
Transactions
Course Contents
Includes the definition and basic concepts of accounting, balance sheet,
income statement, foreign trade, accounting for foreign currency
transactions, the accounting for foreign currency transactions. Also it
includes forward transactions and taxation, swap transactions and
taxation.
Weekly Detailed Course
Contents (yarıyıllık dersler için
arasınav ve final sınavları dahil
edilerek 16 haftalık, yıllık
dersler için arasınav ve final
sınavları dahil edilerek 30
haftalık)
1 Week Importance of Foreign Trade Accounting
2 Week Foreign Trade Regime, Customs Act and the Foreign Exchange
Regulations
3 Week Delivery of Foreign Trade (Sales) Forms, Payment Methods,
Documents
4 Week Accounts in Foreign Trade
5 Week Foreign Currency and Foreign Currency Concepts
6 Week Accounting for Foreign Currency Transactions in Cash
7 Week Accounting for Foreign Currency Transactions in Accounts
Receivable
8 Week Midterm
9 Week Recognition of Overseas Production and Inventory Accounts
10 Week Accounting for Value Added Tax on Foreign Transactions
11 Week Accounting for Foreign Currency Long-Term Assets
12 Week Dealers in Foreign Exchange Operations and Accounts Payables
13 Week Financial Instruments: Recognition and Measurement (Forward,
Swap)
14 Week Cost Accounts in Foreign Transactions and Income Statement.
15 Week Foreign Transactions in the Balance Sheet Arrangement
16 Week Final
Recommended or Required
Reading
• Yaser Gürsoy, Dış Ticaret İşlemleri Muhasebesi, Ekim Basın Yayın,
Bursa, 2012
• Ferudun Kaya, Dış Ticaret İşlemleri Muhasebesi, Beta Basım Yayım,
2011
ASSESSMENT
Term (or Year) Learning
Activities
TOTAL
Weight, %
100
Contribution of Term (Year)
Learning Activities to Success
Grade
40
Contribution of Final Exam to
Success Grade
60
100
TOTAL
Planned Learning Activities, Teaching Methods, Evaluation Methods and Student Workload
Activities
Course hours
Quantity
Duration
(hour)
Total Work Load
(hour)
16
3
48
10
3
30
Lab
Application
Special Course Internship
Field Work
Study hours out of class
Presentations/ Seminar
Project
Homework Assignments
2
5
10
Mid-Terms
a)Exam
b) Student’s preparation
1
4
2
5
2
20
Final
a)Exam
b) Student’s preparation
1
5
2
8
2
40
TOTAL
39
28
152
ECTS Credits
152/28=5 ECTS
Contribution of Learning Outcomes to Programme Outcomes*
Learning
Outcomes
Programme Outcomes
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PO13 PO14 PO15 PO16 PO17
LO 1
LO 2
LO 3
4
5
5
5
5
5
4
5
5
4
5
5
5
5
5
* Contribution Level: 1 Very Low
5
4
5
5
5
5
2 Low
4
5
5
5
4
5
3 Medium
4
5
5
5
4
5
4 High
5
4
5
5
5
5
5
5
5
5 Very High
5
5
5
4
4
4
4
4
4