VOCATIONAL SCHOOL

Department of Accounting and Tax Applications (Turkish)

MUH 210 | Course Introduction and Application Information

Course Name
Accounting for Foreign Trade Transactions
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 210
Fall/Spring
3
0
3
3

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Short Cycle
Mode of Delivery face to face
Teaching Methods and Techniques of the Course Lecture / Presentation
Course Coordinator
Course Lecturer(s) -
Assistant(s) -
Course Objectives The aim of this course is to examine the processes that occur during the foreign trade operations and to perform the necessary accounting records.
Learning Outcomes The students who succeeded in this course;
  • will be able to perform accounting records related to export operations
  • will be able to perform accounting records related to import operations
  • will be able to perform accounting records of letter of credit transactions
  • will be able to perform accounting records related to foreign exchange transactions
  • will be able to explain the role and importance of accounting transactions in foreign trade operations.
Course Description This course covers subjects as accounting records of import and export transactions, accounting records for VAT Applications resulting from import and export transactions, accounting records of foreign currency transactions and letter of credit transactions.

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
X
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Introduction to Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 1.
2 Import and Export Operations Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 2.
3 Import and Export Process Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 3.
4 Customs Regimes Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 4.
5 Foreign Exchange Legislation Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 5.
6 Delivery Types Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 6.
7 Payment methods Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 7.
8 MID TERM EXAM Ara Sınav
9 VAT Transactions in Foreign Trade Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 8.
10 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 9.
11 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 10.
12 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 10.
13 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 11.
14 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 11.
15 Accounting of Foreign Trade Transactions Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539. Chapter 12.
16 FINAL FINAL

 

Course Notes/Textbooks

Dış Ticaret İşlemleri İçin Muhasebe Uygulamaları, Fatih Uzun, Serhat Yanık, Türkmen Kitabevi, 2017, ISBN: 9757337539.

Suggested Readings/Materials

-

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
1
20
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
1
30
Final Exam
1
40
Total

Weighting of Semester Activities on the Final Grade
3
60
Weighting of End-of-Semester Activities on the Final Grade
1
40
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
0
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
1
10
10
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
20
20
Final Exam
1
20
20
    Total
98

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to explain the scope, importance and functions of the accounting process

X
2

To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

X
3

To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

X
4

To be able to analyze the financial statements like balance sheet and income statement

5

To be able to use computer related software programs and field related computer applications

6

To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

X
7

To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

8

To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

9

To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

10

To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

11

To be able to make decisions based on the principles of professional ethics, accountability and responsibility

12

To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

13

To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


Izmir University of Economics
is an establishment of
izto logo
Izmir Chamber of Commerce Health and Education Foundation.
ieu logo

Sakarya Street No:156
35330 Balçova - İzmir / Turkey

kampus izmir

Follow Us

İEU © All rights reserved.