Accounting and Taxation of Foreign Trade Transactions
Foreign Trade
Vocational School of Gölcük
Short Cycle (Associate's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Accounting and Taxation of Foreign Trade Transactions | DTP237 | Compulsory | Associate degree | 2 | Fall | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Ednan AYVAZ
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Ali İhsan BAŞOL
Lecturer Musa AYDEMİR
Lecturer Namık KARADAĞ
Lecturer Tayfun KONAK
Lecturer Ümmühan MUTLU
Lecturer Tülay UÇAKTÜRK
Learning Outcomes of the Course Unit
1) Explain the importance of foreign trade.
2) Define the concepts related to foreign trade.
3) List the intermediary and institutions in the foreign trade.
4) Discuss the import and export regulation.
5) Record the accounting transactions of the import and export operations.
6) Record the foreign trade incentives.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | ||
| Learning Outcomes | |||||||||||||
| 1 | Low | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | Low | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | Low | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | Low | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | Middle | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | Middle | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Foreign Trade Law
Course Contents
Foreign trade access, historical development, basic concepts, foreign trade sales in shape, foreign trade in the forms of payment, foreign exchange transactions and accounting, import and export transactions and accounting and the related applications, balance sheet and income statement regulations and tax calculation information are introduced and analyzed in this course.
Weekly Schedule
1) The evaluation of the country's foreign trade policies, the importance and the terms used in foreign trade2) Foreign trade policy objectives and tools
3) Forms of delivery and payment in foreign trade
4) The process of legislation and export procedures
5) Importation legislation and process
6) Account plan and structure of foreign trade
7) Foreign currency transactions
8) Midterm examination/Assessment
9) Exports accounting for transactions
10) Imports accounting for transactions
11) With export sales transactions and accounting records
12) Consignment sales transactions and accounting for government grants
13) Export and import credits and information about the accounting records and financial statements
14) Practical examples of tax calculations
15) General review
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Group Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required