| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Accountıng Of Foreıgn Trade Transactıons | UTC 206 | 4 | 3 + 0 | 3 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Dr.Öğr.Üyesi GÖKHAN BARAL |
| Dersi Verenler | Dr.Öğr.Üyesi GÖKHAN BARAL, |
| Dersin Yardımcıları | |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | Foreign trade operations are indispensible transactions at the high intensive competition environment. Target of this course deals with foreign trade operations and basic information about the accounting of these operations according to related legislation and makes accounting entries with the help of monographies. |
| Dersin İçeriği | Place of foreign trade operations at uniform chart of accounts,, form of payments transactions recognition, value added tax and tariffs implementations, logistics, free zones and accouncting transactions at different areas of foreign trade underlie the content of the course. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Learns recognitions of accounting at foreign currency and form of payments using for foreign trade. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 2 | Comprehends value added tax and tariff applications at foreign trade | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 3 | Possesses to accounting operations of credit, incentives and financial techniques intended for foreign trade. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 4 | Learns the accounting of specific operations of foreign trade at different fields. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Placement And Importance Of Accounting At Foreign Trade Transactions | |
| 2 | Uniform Chart Of Accounts And Using Accounts At Foreign Trade Operations | |
| 3 | Accounting Of Foreign Currency Transactions And Off-Balance Sheet Items | |
| 4 | Valuation Operations Related With Foreign Currency | |
| 5 | Accounting Of Letter Of Credit And Acceptance Credit Transactions | |
| 6 | Accounting Of Advance, Cash On Delivery And Cash Against Documents Operations | |
| 7 | Implementatios Of Value Added Tax And Tariffs At The Transactions Of İmport And Export | |
| 8 | Accounting Of Financial Techniques, İncentives And Credit Operations At Foreign Trade | |
| 9 | Accouncting Applications For Export Registered Sales And Purchases, Suitcase Trading And Transit Trade Operations | |
| 10 | Mid-term Examination | |
| 11 | Free Zones And Accounting Operations | |
| 12 | Logistics And Cambium Transactions Accounting | |
| 13 | Fason Operations And Accounting İmplementations At Foreign Trade | |
| 14 | Stoppage Transactions And Accounting At Foreign Trade |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Providing field knowledge | ||||||
| 2 | Developing analytical thinking skills | ||||||
| 3 | Developing entrepreneurial personality traits | ||||||
| 4 | :Being an entrepreneur and Intrapreneurship | ||||||
| 5 | Firm-level problem detection and solution | ||||||
| 6 | Problem detection and solution across the economy | ||||||
| 7 | Oral and written communication skills | ||||||
| 8 | Team building and development | ||||||
| 9 | :Ethical awareness | ||||||
| 10 | Ethical and social responsibility in problem solving | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 15 |
| 1. Kısa Sınav | 15 |
| 2. Kısa Sınav | 15 |
| 1. Ara Sınav | 55 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 12 | 12 |
| Quiz | 1 | 8 | 8 |
| Final examination | 1 | 12 | 12 |
| Toplam İş Yükü | 128 | ||
| Toplam İş Yükü / 25 (Saat) | 5,12 | ||
| Dersin AKTS Kredisi | 5 | ||