Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MUHA 210ACCOUNTING FOR FOREIGN TRADE OPERATIONS2 + 04th Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective With this course the student by creating a foreign trade import and export accounting system is intended to make the accounting records.
Course Content Create the accounting system, to ensure the financing of foreign trade, exports account for transactions, imports account for transactions
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Create the accounting system
2To provide trade finance
3Exports account for transactions
4Imports account for transactions

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33PO 34PO 35PO 36PO 37PO 38PO 39
LO 001                 5                     
LO 002                 5                     
LO 003                 5                     
LO 004                 5                     
Sub Total                 20                     
Contribution000000000000000005000000000000000000000

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
Assignments31030
Mid-terms188
Final examination11010
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Spring1YAHYA KEMAL GÜL
Details 2019-2020 Spring1YAHYA KEMAL GÜL
Details 2018-2019 Spring1SERKAN ÖZDEMİR
Details 2017-2018 Spring1SERKAN ÖZDEMİR
Details 2016-2017 Spring1SERKAN ÖZDEMİR
Details 2015-2016 Spring4YAHYA KEMAL GÜL
Details 2014-2015 Spring4SERKAN ÖZDEMİR
Details 2013-2014 Spring4YAHYA KEMAL GÜL
Details 2013-2014 Spring5YAHYA KEMAL GÜL
Details 2012-2013 Spring4YAHYA KEMAL GÜL
Details 2012-2013 Spring5YAHYA KEMAL GÜL


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MUHA 210 ACCOUNTING FOR FOREIGN TRADE OPERATIONS 2 + 0 1 Turkish 2020-2021 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YAHYA KEMAL GÜL ykgul@pau.edu.tr BUMYO A0201 %
Goals With this course the student by creating a foreign trade import and export accounting system is intended to make the accounting records.
Content Create the accounting system, to ensure the financing of foreign trade, exports account for transactions, imports account for transactions
Topics
WeeksTopics
1 The Importance of Accounting for Foreign Trade, Foreign Trade Account Plan, Chart of Accounts Editing Accounts Used in Foreign Trade
2 Foreign Exchange Currency, Foreign Currency and Exchange Concepts, Accounting for Foreign Currency Transactions
3 Definition of Leasing, Leasing Elements, Structure and functions of Leasing, Leasing Advantages and Disadvantages
4 Definition of Factoring, Factoring Operation, Types of Factoring, Factoring Process Advantages and Disadvantages
5 Forfaiting Definition and Process of Forfaiting, Forfaiting Financing Advantage and Disadvantages
6 Short-Term Export Credits, Feature Credits, Foreign Exchange Earnings Services Covered Loans, Islamic Development Bank-Originated Loans, Country Credit / Guarantee Program, Export Credit Insurance
7 Export Payment in the form of accounting records, the form of payment against goods exports accounting records, accounting records for export by cash against documents,
8 Export Letter of Credit by cash accounting records, accounting records Accept Credit Pay-shaped issuance, by cash on Consignment Sales Export of accounting records, accounting records and open an account by cash Exports
9 KDV Export Operations, Export Exemption, KDV Law and the Provisions on exceptions, KDV's return, the manufacturer-exporter enterprises KDV and the sample application, the manufacturer-exporter enterprises, export loaded VAT Tax Administration Collection and Sample Application
10 Manufacturer-Exporter in business, the calculated VAT from the VAT export loaded OFFSETTING and Sample Application, provided that the sales executives KDV and Example Application Export, Export Tax Administration Collection of VAT registered sale can not be collected and Sample Application
11 Purpose of Foreign Trade, State Aid, State Aid Coverage, Types of State Aid, State Aid Implementing Institutions and types of support, and accounting records for aid from the State
12 Import Procedures and Accounting for Cash, Letter of Credit Import Operations and Accounting
13 Actions Against Imports of goods and Accounting, Collections and Accounting of Import Operations, Accept Credit Import Operations and Accounting
14 KDV Import Operations, Export Exemption, subsidies, imports of investment goods KDV
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes