İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • 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
    National Occupation Classification -
    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.
    Related Sustainable Development Goals

     



    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


    NEW GÜZELBAHÇE CAMPUS

    Details

    GLOBAL CAREER

    As Izmir University of Economics transforms into a world-class university, it also raises successful young people with global competence.

    More..

    CONTRIBUTION TO SCIENCE

    Izmir University of Economics produces qualified knowledge and competent technologies.

    More..

    VALUING PEOPLE

    Izmir University of Economics sees producing social benefit as its reason for existence.

    More..

    BENEFIT TO SOCIETY

    Transferring 22 years of power and experience to social work…

    More..
    You are one step ahead with your graduate education at Izmir University of Economics.