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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS DTP 225 3 2 + 1 3 4
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi NERMİN AKYEL
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı
Students are informed about the foreign trade transactions to ensure that the accounting records.
Dersin İçeriği
The basic concepts related to accounting for foreign trade, foreign trade transactions (import and export transactions) and KDV refund transactions and related accounting practices.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Definition of foreign trade, foreign trade policy, policies will have information about the types of foreign trade 1 - 2 - A -
2 - The foreign trade balance and the balance of international payments will have information on 1 - 2 - A -
3 - Explain the concepts of foreign exchange, exchange, bills of exchange, foreign exchange rates and currency types and so on. 1 - 4 - 6 - 12 - A -
4 - Understand the accounting for export transactions 1 - 4 - 6 - 12 - A - C - F -
5 - Understand the accounting for import transactions 1 - 4 - 6 - 12 - A - C - F -
6 - 1 - 4 - 6 - 12 - A - C - F -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 6:Motivations to Show 12:Case Study
Ölçme Yöntemleri: A:Testing C:Homework F:Performance Task

Ders Akışı

Hafta Konular ÖnHazırlık
1 Evaluation of national policies in terms of foreign trade, the importance and describes the terms used in foreign trade
2 Information on Foreign Trade Balance and Balance of Payments
3 Foreign trade accounts and the appropriate sub-account opening information
4 Foreign exchange transactions (Foreign Currency Deposit Box) Accounting and valuation
5 Foreign exchange transactions (Foreign Currency Deposit Box) Accounting and valuation
6 Foreign currency accounts receivable and accounting for bad debts
7 Recognition of export transactions (invoice amount and the date of registration, registration with the amount of delivery date)
8 Accounting for the costs of exporting goods abroad dropped
9 Midterm exam
10 Recognition of import transactions (paying the cost of goods and the free export)
11 Condition of export sales transactions and accounting
12 Examples of export tax rebate accounting
13 Export and import loans and accounting records
14 Practical examples

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
Odev 1 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 1 16
Mid-terms 1 8 8
Quiz 2 8 16
Assignment 1 10 10
Performance Task (Laboratory) 1 10 10
Final examination 1 12 12
Toplam İş Yükü 120
Toplam İş Yükü /25(s) 4.8
Dersin AKTS Kredisi 4.8
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