Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 9900001094 | ACCOUNTING OF FOREIGN TRADE TRANSACTIONS | Compulsory | 2 | 4 | 3 |
|
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 |
1 | The chart of accounts in foreign trade can be created. | 2 | Foreign exchange transactions will be saved. | 3 | Leasing will be learned. | 4 | Factoring will be learned. | 5 | Forfeiting will be learned. | 6 | Eximbank loan can be provided. | 7 | Payments will be saved. | 8 | VAT process will be saved. | 9 | Benefit from State aid. | 10 | Import the records will be learned. | 11 | VAT 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 |
|
1 | Accounting in Foreign trade transactions
|
X | | 2 | Foreign trade account plan
|
X | | 3 | Foreign exchange, foreign currency, cash and foreign exchange concepts |
X | | 4 | Foreign Exchange Transactions
|
X | | 5 | Leasing |
X | | 6 | Factoring |
X | | 7 | Forfaiting
Eximbank Loan |
X | | 8 | Types of Export payment and accounting records
|
X | | 9 | Types of Export payment and accounting records |
X | | 10 | VAT in Foreign trade transactions |
X | | 11 | State aids and incentives in Foreign trade |
X | | 12 | Import Transactions |
X | | 13 | Import Transactions |
X | | 14 | VAT 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 | |
Midterm Examination | 1 | 100 | SUM | 100 | |
Final Examination | 1 | 100 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | | Work Placement(s) | None |
|
Workload Calculation |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 3 | 42 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 8 | 8 |
Individual Study for Final Examination | 1 | 10 | 10 |
|
Contribution of Learning Outcomes to Programme Outcomes |
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
|