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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
BDM 260ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS2 + 04th Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Foreign trade enterprises for account plan and accounting transactions, foreign exchange, securities and advance operations, import and export operations of the accounting records and documents related to the concept of flow.
Course Content Regime of Turkish Foreign Trade and Legal Aspects of Foreign Exchange, Account Charts in Foreign Trade, Accounting of Securities, Advance Transactions and Foreign Exchange.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Foreign trade accounting system and learn the basic concepts of
2Foreign trade accounting system to record moments and makes the accounting process.
3Implement a uniform chart of accounts.
4Documents used in foreign trade transactions, recognizes and regulates the precious documents.
5Value-Added Tax will apply

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13
LO 001 52 45       
LO 002 12  443     
LO 003      52 23  
LO 004 33  35      
LO 005 5   44      
Sub Total 147 416185 23  
Contribution0310134100100

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)14228
Mid-terms12323
Final examination12525
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2017-2018 Spring1DENİZ ÜNAL ADIGÜZEL
Details 2016-2017 Spring1DENİZ ÜNAL ADIGÜZEL
Details 2015-2016 Spring1DENİZ ÜNAL ADIGÜZEL
Details 2014-2015 Spring1DENİZ ÜNAL ADIGÜZEL
Details 2013-2014 Spring1MUSTAFA ZEKİ SARI
Details 2013-2014 Spring1MUSTAFA ZEKİ SARI
Details 2012-2013 Spring2MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
BDM 260 ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS 2 + 0 1 Turkish 2017-2018 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. DENİZ ÜNAL ADIGÜZEL dadiguzel@pau.edu.tr BEMYO A0001 %80
Goals Foreign trade enterprises for account plan and accounting transactions, foreign exchange, securities and advance operations, import and export operations of the accounting records and documents related to the concept of flow.
Content Regime of Turkish Foreign Trade and Legal Aspects of Foreign Exchange, Account Charts in Foreign Trade, Accounting of Securities, Advance Transactions and Foreign Exchange.
Topics
WeeksTopics
1 Definition and historical development of accounting
2 The importance of accounting
3 Documents used in accounting
4 Basic accounting concepts
5 journal entries
6 Ledger entries
7 The concept of the balance sheet and balance sheet
8 Midterm
9 General and precise regulation of balance
10 Active accounts
11 Inactive accounts
12 examples of accounting records
13 Computerization of accounting records to be made in
14 Create a computer account in the plan
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes