Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
9900001093	ACCOUNTING OF FOREIGN TRADE TRANSACTIONS	Compulsory	2	4	4

Level of Course Unit

Short Cycle

Objectives of the Course

With this course it is aimed to the student to make the accounting records of import and export by creating accounting system of a foreign trade.

Name of Lecturer(s)

Lecturer Turgay Şaşmaz

Learning Outcomes

1	creating account plan in foreign trade
2	saving Foreign exchange transactions
3	Leasing.
4	Factoring.
5	Forfaiting.
6	providing Eximbank loan.
7	saving payments.
8	saving value-added tax transactions.
9	Benefited from state support.
10	making import records.
11	saving value-added tax transactions.

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.LEASİNG 4.FARİNG 5.FO1111RFAİTİNG 6. EXIMBANK LOAN 7. METHODS OF PAYMENT AND ACCOUNTING RECORDS EXPORT 8. FOREIGN TRADE TRANSACTIONS KDV 9. GOVERNMENT GRANTS AND INCENTIVES IN FOREIGN TRADE 10. IMPORT TRANSACTIONS 11. VALUE-ADDED IMPORT TRANSACTIONS

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	ACCOUNTING TRANSACTIONS OF FOREIGN TRADE	x
2	account plan in foreign trade	x
3	Foreign exchange, foreign exchange and foreign exchange concepts Foreign Exchange accounting	x
4	Foreign Exchange accounting	x
5	Leasing	x
6	Factoring	x
7	Forfaiting Eximbank loan	x
8	Export payment methods and accounting records	x
9	Export payment methods and accounting records Foreign trade operations of value added tax	x
10	Foreign trade operations of value added tax	x
11	Import accounting	x
12	Import accounting Value-added tax for imports	x
13	Import accounting Value-added tax for imports	x
14	Value-added tax for imports	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 Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
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

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	2	28
Self Study	14	4	56
Individual Study for Mid term Examination	1	10	10
Individual Study for Final Examination	1	15	15
TOTAL WORKLOAD (hours)			111

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	PO 15	PO 16
LO1		1		2				5
LO2		3		5				5
LO3		3		4				5
LO4		3		5				5
LO5		3		3				5
LO6		2		5				5
LO7		1		4				5
LO8		3		4				3
LO9		1		4				5
LO10		1		2				5
LO11		3		4				3

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High