Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Ins. Erhan KOCA

Accounting for Foreign Trade operations

Course Code	: MUH252
Course Type	: Area Elective
Couse Group	: Short Cycle (Associate's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 1
Prt.	: 1
Credit	: 2
Lab	: 0
ECTS	: 3

Objectives of the Course

Import and export-related accounting records comprehend.

Course Content

To make export, accounting and cost process, To make import, accounting and cost process ,To make accounting process of import and export payments received,

Name of Lecturer(s)

Ins. Baki ERDOĞAN

Learning Outcomes

1.	" Able to Account Foreign Exchange Transactions."
2.	" Accounts for export related payment methods"
3.	Accounting for sales returns in export.
4.	Accounts for import related payment methods.
5.	Provides foreign trade finance
6.	Creates accounting system

Recommended or Required Reading

1.	Bağrıaçık, A. (2000), Applied Foreign Trade Operations. Bilim Teknik Publishing House
2.	Gültekin, S., Savcı, M. (2008) "Foreign Trade Transactions Accounting", Murathan Publishing House, 1st Edition, Trabzon
3.	Gürsoy, Y. (2011) "Foreign Trade Transactions Accounting", Ekin Kitabevi, 11th Edition, Bursa
4.	Demir, M. (2004) "Foreign Trade Transactions Accounting", Detay Publishing House, 2nd Edition, Ankara
5.	Kaya, F. (2006) "Foreign Trade Transactions and Accounting Applications", Detay Publishing House, 1st Edition, Ankara

Weekly Detailed Course Contents

Week 1 - Theoretical

" Accounting for foreign currency transactions"

Week 2 - Theoretical

Accounting for Prepaid Export Transactions

Week 3 - Theoretical

" Accounting for Export Transactions Against Goods"

Week 4 - Theoretical

" Accounting for Export Transactions Against Documents"

Week 5 - Theoretical

Accounting for Accredited Export Transactions

Week 6 - Theoretical

Consignment Export Transactions and Accounting of Foreign Currency Loans

Week 7 - Theoretical

Sample application for export

Week 8 - Theoretical

MIDTERM EXAM

Week 9 - Theoretical

Sample application for export

Week 10 - Theoretical

Part-Part Collection of the Export Price and Recognition of the Export Value Left at Foreign Branches

Week 11 - Theoretical

" Accounting for Letter of Credit Import Transactions"

Week 12 - Theoretical

" Recognition of Goods Price Import Transactions"

Week 13 - Theoretical

" Accounting for Prepaid Import Transactions"

Week 14 - Theoretical

" Sample application for import"

Week 15 - Final Exam

final examin

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%70

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	1	2	42
Midterm Examination	1	13	3	16
Final Examination	1	14	3	17
TOTAL WORKLOAD (hours)				75

Contribution of Learning Outcomes to Programme Outcomes

	PÇ-1	PÇ-2	PÇ-3	PÇ-4	PÇ-5	PÇ-6	PÇ-7	PÇ-8	PÇ-9	PÇ-10
OÇ-1	4	4	4	4	4	4	4	4	4	4
OÇ-2	4	4	4	4	4	4	4	4	4	4
OÇ-3	4	4	4	4	4	4	4	4	4	4
OÇ-4	3	4	4	4	3	3	3	3	3	3
OÇ-5	4	4	4	4	4	4	4	4	4	4
OÇ-6	4	4	4	4	4	4	4	4	4	4

Person Responsible for Information Package

Ins. Erhan KOCA