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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MHSB 273FOREIGN TRADE TRANSACTIONS AND ACCOUNTING3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective To teach transactions subject to foreign trade and their accounting.
Course Content Accounting for foreign trade transactions, import, export transactions, payment methods and Value-added tax (VAT) transactions in foreign trade.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn the foreign trade accounting system
2Students learn how to make accounting records as a field of expertise in foreign trade.

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11414
Final examination12222
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall2MEHMET ÖZGÜN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MHSB 273 FOREIGN TRADE TRANSACTIONS AND ACCOUNTING 3 + 0 2 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. MEHMET ÖZGÜN mehmetozgun@pau.edu.tr ÇAMYO B0005 %60
Goals To teach transactions subject to foreign trade and their accounting.
Content Accounting for foreign trade transactions, import, export transactions, payment methods and Value-added tax (VAT) transactions in foreign trade.
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 Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes