Foreign Trade Operations And Accounting
Accounting and Tax Applications
Vocational School of Hereke Ömer İsmet Uzunyol Vocational School
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 |
|---|---|---|---|---|---|---|
| Foreign Trade Operations And Accounting | MUP238 | Elective | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Oylum EKŞİ
Assistant Prof. Dr. Oğuz YAVUZYILMAZ
Lecturer Hüner KULE
Lecturer Ümmühan MUTLU
Lecturer Tolga Anıl TOPDEMİR
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 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
| 6 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | High | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course provides students with the knowledge of foreign trade access, historical development, basic concepts, types of foreign trade sales, forms of payment in foreign trade, transactions and accounting in foreign exchange, accounting of import and export transactions, and the related applications.
Weekly Schedule
1) The Evaluation of The Country's Foreign Trade Policies, The Importance and The Terms Used in Foreign Trade2) Foreign Trade Policy's 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) Sales Transactions With Export Clause, and Its 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) Tax Calculations, Examples
15) Revision
16) Final Examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Problem Solving
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required