Course Name Code Semester T+U Hours Credit ECTS
Accounting Of Foreign Trade Transactions UTC 356 6 2 + 0 2 5
Precondition Courses <p>NONE</p>
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Doç.Dr. ŞULE YILDIZ
Course Lecturers
Course Assistants

Res. Assist. Bilge ÖNAL

Course Category Basic Teaching Suitable For Field
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 <p>&Uuml;mit Ataman, Haluk S&uuml;mer, Dış ticaret İşlemleri ve Muhasebeleştirilmesi, 2009</p>
Course Resources

Dış Ticaret İşlemleri ve Muhasebesi, Mehmet Karagül, Nobel Yayın Dağıtım, Ankara
Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi, Sami Karacan, Umuttepe Yayınları, İstanbul

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. 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