Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9900001094ACCOUNTING OF FOREIGN TRADE TRANSACTIONSCompulsory243
Level of Course Unit
Short Cycle
Objectives of the Course
With this course students can create the accounting system of foreign trade and keep accounting records of import and export.
Name of Lecturer(s)
Ögr.Gör. Furkan YILDIRIM
Learning Outcomes
1The chart of accounts in foreign trade can be created.
2Foreign exchange transactions will be saved.
3Leasing will be learned.
4Factoring will be learned.
5Forfeiting will be learned.
6Eximbank loan can be provided.
7Payments will be saved.
8VAT process will be saved.
9Benefit from State aid.
10Import the records will be learned.
11VAT process will be saved.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
1.ACCOUNTING TRANSACTIONS OF FOREIGN TRADE 2.FOREIGN EXCHANGE OPERATIONS 3.LEASING 4.FACTORING 5.FORFEITING 6.EXIMBANK LOAN 7.METHODS OF EXPORT PAYMENT AND ACCOUNTING RECORDS 8.VAT IN FOREIGN TRADE TRANSACTIONS 9.GOVERNMENT GRANTS AND INCENTIVES IN FOREIGN TRADE 10.IMPORT TRANSACTIONS 11.VAT IN IMPORT TRANSACTIONS
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Accounting in Foreign trade transactions X
2Foreign trade account plan X
3Foreign exchange, foreign currency, cash and foreign exchange concepts X
4Foreign Exchange Transactions X
5Leasing X
6Factoring X
7Forfaiting Eximbank Loan X
8Types of Export payment and accounting records X
9Types of Export payment and accounting records X
10VAT in Foreign trade transactions X
11State aids and incentives in Foreign trade X
12Import Transactions X
13Import Transactions X
14VAT in Import Transactions X
Recommended or Required Reading
Dr. Ferudun KAYA, Dış Ticaret İşlemleri ve Muhasebe Uygulamaları, Detay Yayıncılık Doç.Dr. Sami KARACAN,Dış Ticaret İşlemleri ve Dış Ticaret İşlemleri Muhasebesi, Umuttepe Yayınları
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14342
Self Study14342
Individual Study for Mid term Examination188
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)104
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO1              
LO2              
LO3  4           
LO4              
LO5              
LO6    5         
LO7              
LO8              
LO9              
LO10         3    
LO11              
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr