Course Name Code Semester T+U Hours Credit ECTS
Accounting Of Foreign Trade Transactions UTC 356 6 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Doç.Dr. ŞULE YILDIZ
Course Lecturers GÖKHAN BARAL,
Course Assistants
Course Category
Course Objective Introducing fundamentals and functions of foreign trade accounting, training students for the skills of implementing the necessary practices.
Course Content Accounting documents used in foreign trade, Export accounting, Export credits, Financial Techniques used in foreign trade, Bill of change, acceptence of bill exchange, terms of payment,Stock exchange transactions/deposit transactions, Export applications, Import applications.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 can define basic forign trade concepts Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
2 can define payment terms and documents used in foreign trade Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
3 can explain foreign currency, security, advance payments and their accounting process Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
4 can explain import operations and their accounting process Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
5 can explain import operations and their accounting process Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
6 can explain export operations and their accounting process Lecture, Question-Answer, Drilland Practice, Case Study, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Accounting documents used in foreign trade
2 Accounting for exchange transactions
3 Export accounting
4 Export credits, Financial Techniques used in foreign trade
5 Bill of change, acceptence of bill exchange, terms of payment
6 Payment of a bill of exchange payment on receipt of goods, payment on receipt of invoice
7 Stock exchange transactions/deposit transactions
8 Export applications
9 Mid-term exam
10 Export applications
11 Import applications
12 Monography
13 Monography
14 Monography
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
16 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 80
1. Kısa Sınav 5
1. Ödev 10
2. Kısa Sınav 5
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Quiz 2 10 20
Assignment 1 10 10
Final examination 1 15 15
Total Workload 135
Total Workload / 25 (Hours) 5.4
dersAKTSKredisi 5