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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
DDTC 201FOREIGN TRADE ACCOUNTING3 + 03rd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective With this course, the student's foreign trade import and export by creating accounting system is intended to do accounting records.
Course Content In foreign trade accounting, foreign trade accounts, foreign exchange, foreign exchange, foreign and exchange concepts, foreign currency transactions, accounting for export transactions, accounting for import transactions, accounting for exports of payments and accounting records, import payments and accounting records, in foreign trade KDV, state aid and incentives in foreign trade, export operations KDV, the KDV import process.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Accounting systems can generate.
2Export operations can be accounted for.
3Import operations can be accounted for.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15
LO 0013 54           
LO 0024 34           
LO 0034 33           
Sub Total11 1111           
Contribution404400000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11818
Final examination13030
Presentation / Seminar Preparation11414
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall2MÜKRİME ÖKSÜZ DEMİRGUBUZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
DDTC 201 FOREIGN TRADE ACCOUNTING 3 + 0 2 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer MÜKRİME ÖKSÜZ DEMİRGUBUZ mdemirgubuz@pau.edu.tr TUR A0004 %60
Goals With this course, the student's foreign trade import and export by creating accounting system is intended to do accounting records.
Content In foreign trade accounting, foreign trade accounts, foreign exchange, foreign exchange, foreign and exchange concepts, foreign currency transactions, accounting for export transactions, accounting for import transactions, accounting for exports of payments and accounting records, import payments and accounting records, in foreign trade KDV, state aid and incentives in foreign trade, export operations KDV, the KDV import process.
Topics
WeeksTopics
1 Introduction to accounting for foreign trade and foreign trade
2 Recognition of export transactions
3 Recognition of export transactions
4 Recognition of export transactions
5 provided that the export sales purchase transactions
6 accounting for import transactions
7 accounting for import transactions
8 KDV export transactions
9 KDV purchase transactions provided that the export sales, KDV import transactions
10 goods exports along with passenger, custom invoice exports, Foreign Trade Financing
11 free zones and accounting, transit trade and accounting
12 leasing in foreign trade and leasing accounting
13 State aids and other operations in foreign trade
14 accounting for foreign trade, factoring and forfaiting
Materials
Materials are not specified.
Resources
ResourcesResources Language
Dış Ticaret İşlemleri Muhasebesi Yaser GürsoyTürkçe
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