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Course Description

Course Code Semester Teoric Credit ECTS
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS DTP 316 3 2 + 0 2 3
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type SECMELI
Course Coordinator Doç. Dr. NERMİN AKYEL
Instructor Öğr. Gör. SAİM ALPER AYAS
Dr.Öğr.Üyesi HÜSEYİN İSKENDER
Course Assistants
Course Category
Course Objective

The aim of this course is to make special accounting records of import and export transactions which are the main activities of foreign trade companies. 

Course Content

 The place of foreign trade transactions in the uniform chart of accounts, foreign exchange transactions during foreign trade transactions, foreign currency transactions related to foreign currency debt and receivables, accounting for profit and loss arising from foreign exchange transactions, accounting for import and export transactions; special accounting records such as VAT and customs duties in foreign trade will be covered in this course.

Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - Having knowledge about foreign trade operations and basic concepts 2 - 1 - C - A -
2 - To be able to make accounting records of foreign currency safe and bank accounts 4 - 2 - 1 -
3 - Accounting of export transactions 4 - 2 - 1 - C - A -
4 - Accounting of import transactions 4 - 2 - 1 - C - A -
5 - Accounting of VAT (KDV) applications in export 4 - 2 - 1 - C - A -
Teaching Methods: 4:Drilland Practice 2:Question-Answer 1:Lecture
Measurement Methods: C:Homework A:Testing

Course Flow

Week Topics Preliminary
14 Example applications Related topics of recommended textbooks
13 Accounting of foreign trade incentives Related topics of recommended textbooks
12 Accounting of import transactions (against goods and documents) Related topics of recommended textbooks
11 KDV/VAT applications in export transactions Related topics of recommended textbooks
10 Accounting of import transactions (Free import) Related topics of recommended textbooks
3 Intra-term and valuation records of foreign currency safe Related topics of recommended textbooks
2 Accounting of foreign trade transactions and creation of appropriate uniform chart of accounts Related topics of recommended textbooks
4 Accounting of time and demand foreign currency deposit accounts Related topics of recommended textbooks
5 Accounting of export transactions (Advance payment - Registration on invoice date and collection date) Related topics of recommended textbooks
6 Accounting of export transactions (Letter of credit transactions) Related topics of recommended textbooks
7 Accounting of export goods left abroad Related topics of recommended textbooks
8 Accounting of import transactions (by paying the goods) Related topics of recommended textbooks
9 Midterm General review and sample applications
1 Foreign trade operations, types, foreign trade policy and basic concepts Related topics of recommended textbooks

Resources

Lecture Notes
Course Resources

1.Ümit Ataman ve Haluk Sümer, Dış Ticaret İşlemleri ve Muhasebesi, Türkmen Kitabevi, İSTANBUL.

2. Sami Karacan, Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi, Umuttepe Yayınları, Kocaeli

3. Feridun Kaya, Dış Ticaret İşlemleri Muhasebesi, Beta  Yayınevi, İSTANBUL


Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
Odev 1 10
AraSinav 2 0
KisaSinav 3 0
KisaSinav 4 0
Total 100
The Ratio of the Semester to Success 50
Final to Success Ratio 50
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 16 1 16
Mid-terms 1 10 10
Quiz 2 5 10
Assignment 1 12 12
Final examination 1 20 20
Total Workload 100
Total Workload / 25 (h)Toplam İş Yükü /25(s) 4
ECTS Credit of the Course 4
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