COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
UTFB 208FOREIGN TRADE ACCOUNTING3 + 04th Semester6

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective to teach accounting for transactions subject to foreign trade
Course Content Accounting for foreign trade, aid and incentives, payment methods, and KDV 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
1-learn accounting procedures related to 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
Hours for off-the-classroom study (Pre-study, practice)14684
Mid-terms11010
Final examination12020
Total Work Load

ECTS Credit of the Course






156

6

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Spring2HAFİZE MEDER ÇAKIR

Course Details
Course Code:  UTFB 208 Course Title:  FOREIGN TRADE ACCOUNTING
L+P Hour : 3 + 0   Course Code : 2   Language Of Instruction: Turkish Course Semester :  2020-2021 Spring
Course Coordinator :  PROFESSOR HAFİZE MEDER ÇAKIR E-Mail:  hmeder@pau.edu.tr Phone Number : 
Course Location İİBF AB108,
Goals : to teach accounting for transactions subject to foreign trade
Content : Accounting for foreign trade, aid and incentives, payment methods, and KDV transactions in foreign trade
Attendance : %70
Topics
WeeksTopics
1 The importance of evaluating the country in terms of foreign trade policies and terms used in foreign trade.
2 Foreign trade policy objectives and tools.
3 Delivery and payment terms in foreign trade.
4 Export procedures and process of legislation.
5 Import procedures and process of legislation.
6 Account plan and structure of foreign trade transactions.
7 Accounting for foreign exchange transactions.
8 Accounting for export transactions.
9 Exam week
10 Accounting for importtransactions.
11 Export record sales transactions and accounting.
12 Consignment sales transactions and accounting.
13 Export and import credits and accounting records.
14 Applied examples.
Materials
Materials are not specified.
Resources
ResourcesResources Language
DIŞ TİCARET İŞLEMLERİ MUHASEBESİ - Ögr. Gör. Yaser GÜRSOY - EKİN YAYIEVİ - 9. BASKI - 2014Türkçe
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
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