Information Package / Course Catalogue
| Course Code | : UTIF419 |
| Course Type | : Required |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
Foreign trade transactions are indispensable activities of a business in today's fiercely competitive environment. The aim of this course is to provide students with basic information about foreign trade transactions and the accounting of these transactions in the light of the relevant legislation and to make accounting records through monographs.
The content of this course includes the place of foreign trade transactions in the uniform chart of accounts, accounting of transactions arising from payment methods, VAT and customs duties in foreign trade, logistics, free zones and specific accounting transactions in other different areas of foreign trade.
| Lec. Bülent YILDIZ |
| 1. | Upon successful completion of the course, students will be able to know Income Statement and Balance Sheet accounts. |
| 2. | Upon successful completion of the course, students will be able to recognize the accounts used in foreign trade. |
| 3. | Upon successful completion of the course, the student makes the records related to foreign exchange transactions |
| 4. | Upon successful completion of the course, the student knows how to make the records of sales and export registered sales abroad. |
| 5. | Upon successful completion of the course, the student knows the regulations related to tax returns in export and makes the registrations. |
| 1. | Dış Ticaret İşlemleri ve Muhasebesi" Ümit Ataman ve Haluk Sümer "Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi" Sami Karacan |
| 2. | Foreign Trade Transactions and Accounting, Sadettin Gültekin |
| 3. | Foreign Trade Accounting, Yaser GÜRSOY |
| 4. | Foreign Trade Transactions and Accounting, Ahmet GÖKGÖZ ve Ayberk ŞEKER |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 3 | 56 |
| Midterm Examination | 1 | 30 | 1 | 31 |
| Final Examination | 1 | 35 | 1 | 36 |
| TOTAL WORKLOAD (hours) | 123 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 3 | 3 | 3 | 4 | 3 | 4 | 5 | 4 | 3 | 4 | 4 | 3 |
OÇ-2 | 4 | 4 | 4 | 3 | 4 | 5 | 3 | 5 | 4 | 3 | 4 | 4 |
OÇ-3 | 3 | 5 | 4 | 5 | 4 | 3 | 5 | 4 | 3 | 5 | 2 | 3 |
OÇ-4 | 3 | 3 | 5 | 4 | 3 | 5 | 4 | 3 | 5 | 4 | 3 | 2 |
OÇ-5 | 3 | 3 | 5 | 4 | 3 | 5 | 4 | 3 | 5 | 4 | 4 | 3 |