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| DITP205 | Foreign Trade Accounting | 2+1+0 | ECTS:3 | | Year / Semester | Fall Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of MARKETING and FOREIGN TRADE | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 2 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | Aims to give ability to understand basic concepts, documents, transactions and accounting of foreign trade and to prepare the accounting reports. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | To be able to understand the regime of foreign trade and foreign-exchange legislation.
| 1,2 | 1 | | LO - 2 : | To be able to prepare the chart of accounts about foreign trade transactions.
| 1,2 | 1 | | LO - 3 : | To be able to account for transactions of security-foreign exchange and prepayment.
| 1 | 1 | | LO - 4 : | To be able to account for transactions of import and export.
| 1,2 | 1 | | LO - 5 : | To be able to prepare accounting reports related to foreign trade transactions. | 1,2 | 1 | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Turkish foreign trade regime and foreign exchange legislation, chart of accounts in foreign trade transaction, accounting of foreign exchange, security and prepayment transaction. Import and export transaction and accounting of these. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | To explain the importance of foreign trade for the countries, world and business.
| | | Week 2 | The objectives and tools of foreign trade policy. | | | Week 3 | Documents used in foreign trade and foreign trade transactions. | | | Week 4 | Patterns of delivery in foreign trade. | | | Week 5 | Patterns of payment of foreign trade.
| | | Week 6 | Export transactions legislation. | | | Week 7 | Import transactions legislation. | | | Week 8 | Chart of accounts in foreign trade and the structure of CoA. | | | Week 9 | Mid-term exam | | | Week 10 |
Accounting of foreign exchange transactions.
| | | Week 11 | Accounting of export transactions.
| | | Week 12 | Accounting of import transactions | | | Week 13 | Accounting of consignment sales transactions.
| | | Week 14 | Accounting of imports and exports credits. | | | Week 15 | Accounting of prepayment transactions.
| | | Week 16 | End of term exam | | | |
| 1 | Gültekin, S., Savcı, M. 2010; Dış Ticaret İşlemleri Muhasebesi, Murathan Yayınevi, Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 1 | 14 | 14 | | Arasınav için hazırlık | 7 | 1 | 7 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 10 | 1 | 10 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 75 |
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