Accounting For Foreign Trade
Business Administration (EP)
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Accounting For Foreign Trade | ISL139 | Elective | Master's degree | 1 | Fall | 6 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Learning Outcomes of the Course Unit
1) Explain the basic concepts used in foreign trade, foreign trade policy objectives and tools.
2) Arranging transactions processes and the contracts.
3) Explain the forms of delivery in foreign trade.
4) Explain the forms of payment in foreign trade.
5) Arrange and learn documents used in foreign trade.
6) Distinguish the institutions and organizations providing services in foreign trade transactions.
7) Evaluate Turkey's foreign trade in the European Union process and discuss foreign trade legislation.
8) Save accounting operations for foreign trade transactions.
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
none
Course Contents
This course equips candidates with in-depth knowledge on foreign trade, historical development of foreign trade, basic concepts of foreign trade, sale and payments types of foreign trade, foreign exchange and customs operations and its accounting.
Weekly Schedule
1) Evaluation of Country Policies of Foreign Trade and Disclosure Some Concept of Foreign Trades2) Objectives and Tools of Foreign Trade Policy
3) Sale Contracts in Foreign Trade
4) Delivery Methods in Foreign Trade
5) Payment Methods in Foreign Trade
6) Documents in Foreign Trade
7) Risks and Insurance Transactions in Foreign Trade
8) Midterm Examination/Assessment
9) Institutions and Organizations in Foreign Trade
10) The European Union and our foreign trade
11) In General Foreign Trade Regulations
12) Introduction to Foreign Trade Accounting
13) Foreign Currency Transactions
14) Import Transactions
15) Export Transactions
16) Final Exam
Recommended or Required Reading
1- Sami Karacan, Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi, Teori-Uygulama, 1.Baskı, Umuttepe Yayınları Yayın No: 31, Umuttepe Kitabevi, ISBN: 978-605-5936-32-7, Kocaeli, 2010.
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Demonstration
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