adnan menderes university yenipazar vocational school

Course Information Form
ADNAN MENDERES UNIVERSITY
YENIPAZAR VOCATIONAL SCHOOL
COURSE INFORMATION FORM
Course Title
Accounting for Foreign Trade operations
Course Code
MUH252
ECTS Credit
3
Workload
Couse Level
51 (Hours)
Theory
23/10/2017
Short Cycle (Associate's Degree)
1
Practice
1
Laboratory
0
Objectives of the Course
Import and export-related accounting records comprehend.
Course Content
To make export, accounting and cost process, To make import, accounting and cost process ,To make
accounting process of import and export payments received,
Work Placement
N/A
Planned Learning Activities and Teaching Methods
Explanation (Presentation), Discussion, Case Study, Problem Solving
Name of Lecturer(s)
Assessment Methods and Criteria
Method
Quantity
Percentage (%)
Midterm Examination
1
40
Final Examination
1
60
Recommended or Required Reading
1
Bağrıaçık, A.(2000), Uygulamalı Dış Ticaret İşlemleri. Bilim Teknik Yayınevi
2
Gültekin, S.(2008), Dış Ticaret İşlemleri Muhasebesi, Murathan Yayınevi, Trabzon.
3
Gürsoy, Y.(2001), Dış Ticaret işlemleri Muhasebesi, Ekin Kitabevi, Bursa
Week
Weekly Detailed Course Contents
1
Theoretical
Delivery, payments types and importance of the documents at accounting.
2
Theoretical
The importance of uniform system of accounts and actual exporting.
3
Theoretical
Accounting process of exporting.
4
Theoretical
Receiving the payments of exports and end of period accounting process.
5
Theoretical
The accounting process of import recorded buying-selling.
6
Theoretical
Accounting process of importing
7
Theoretical
Application example.
10
Theoretical
VAT process and accounting for exporting.
11
Theoretical
VAT process and accounting for export-recorded sales.
12
Theoretical
Accounting process at free zones and transit trade.
13
Theoretical
Y.B.E. exporting and sales accounting process with special invoices
14
Theoretical
The accounting of financial methods for foreign trade.
15
Theoretical
The accounting of financial methods for foreign trade.
16
Final Exam
End-of-term exam
Workload Calculation
Activity
Quantity
Preparation
Duration
Total Workload
Lecture - Theory
1
14
14
28
Midterm Examination
1
7
1
8
Final Examination
1
14
1
15
Total Workload (Hours)
51
[Total Workload (Hours) / Weekly Workload (25)] = ECTS
2
Prepared by Adnan Menderes University E-Campus Automation on: 23/10/2017
1/2
Course Information Form
Learning Outcomes
1
2
3
4
5
6
Programme Outcomes (Accounting and Tax Practises)
1
2
3
4
5
6
7
8
9
10
Contribution of Learning Outcomes to Programme Outcomes 1:Very Low, 2:Low, 3:Medium, 4:High, 5:Very High
L1
L2
L3
L4
L5
L6
P1
2
3
2
3
3
3
P2
3
3
3
3
3
3
P3
2
2
2
2
2
2
P4
2
3
3
3
3
3
P5
4
4
4
4
4
4
P6
2
2
2
2
2
2
P7
4
4
4
4
4
4
P8
3
3
3
3
3
3
Prepared by Adnan Menderes University E-Campus Automation on: 23/10/2017
2/2