Yazdır

Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS DTP 316 3 2 + 0 2 3
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü SECMELI
Dersin Koordinatörü Doç. Dr. NERMİN AKYEL
Dersi Verenler Öğr. Gör. SAİM ALPER AYAS
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı

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. 

Dersin İçeriği

 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.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
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 -
Öğretim Yöntemleri: 4:Drilland Practice 2:Question-Answer 1:Lecture
Ölçme Yöntemleri: C:Homework A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
1 Foreign trade operations, types, foreign trade policy and basic concepts Related topics of recommended textbooks
2 Accounting of foreign trade transactions and creation of appropriate uniform chart of accounts Related topics of recommended textbooks
3 Intra-term and valuation records of foreign currency safe 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
10 Accounting of import transactions (Free import) Related topics of recommended textbooks
11 KDV/VAT applications in export transactions Related topics of recommended textbooks
12 Accounting of import transactions (against goods and documents) Related topics of recommended textbooks
13 Accounting of foreign trade incentives Related topics of recommended textbooks
14 Example applications Related topics of recommended textbooks

Kaynaklar

Ders Notu
Ders Kaynakları

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


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
Odev 1 10
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
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 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
Toplam İş Yükü 100
Toplam İş Yükü /25(s) 4
Dersin AKTS Kredisi 4
; ;