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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS 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
Dersin Yardımcıları
Dersin Kategorisi
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.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Learns recognitions of accounting at foreign currency and form of payments using for foreign trade. 1 - 2 - 3 - 4 - A - C -
2 - Comprehends value added tax and tariff applications at foreign trade 1 - 2 - 3 - 4 - A - C -
3 - Possesses to accounting operations of credit, incentives and financial techniques intended for foreign trade. 1 - 2 - 3 - 4 - A - C -
4 - Learns the accounting of specific operations of foreign trade at different fields. 1 - 2 - 3 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Understanding and being capable of using the operational information of export, import, foreign exchange and logistics together with the theorotical background of international trade and comprehending the business culture and marketing interaction in the globalized capital, labour, and goods trade. X
2 Having the knowledge of the basic global and local regulations in international trade and being capable of implementing and interpreting these in practise. X
3 Being capable of analyzing economical and commercial developments, defining the problems about his/her assignments, expressing opinion and presenting solutions in an organization. X
4 Besides computer usage, being capable of using the information systems and software used in international trade operations. X
5 Having the capability of reseach and analytical thinking, being able to predict the processes and results of the projects and decisions to be implemented, to be able to develop strategic approach and communicate in a comprehensible manner with high power of persuasion. X
6 To be able to determine the aim, vision and goals of the organization in his/her assigned positions. X
7 As a result of the competence of critical thinking and producing alternatives, being capable of gathering and analyzing information from various sources together with taking initiative. X
8 Being continuous improvement-oriented and innovative in his/her field. X
9 Together with having the leadership features, prone to teamwork and being capable of vertical and horizontal communication based on interaction and sharing with the experts in other fields. X
10 Together with at least European Computer Driving licence advanced level in his/her required fields, usage of the information and communication technologies X
11 At least one foreign language knowledge in the field using the European Language Portfolio B2 level and using this skill in oral and written communication. X
12 With social responsibility awareness, arranging and carrying out activities and projects for his/her own social environment. X
13 Acting in accordance with the social, scientific, cultural and ethic values. X
14 Being capable of analyzing the relationships with the stakeholders, following the developments in his/her field, examining the position of his/her organization and submitting suggestions. X
15 Having consciousness about the subjects of universality of social rights, social justice, quality culture, protection of cultural values, enviromental protection and occupational health and safety. X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
KisaSinav 1 20
SozluSinav 1 10
SozluSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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(s) 5.12
Dersin AKTS Kredisi 5.12
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