COURSE UNIT TITLE

: ACCOUNTING OF FOREIGN TRADE TRANSACTIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4229 ACCOUNTING OF FOREIGN TRADE TRANSACTIONS COMPULSORY 3 0 0 4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to equip students with the information about the content of and procedures for foreign trade accounting and keeping accounting records for export and import transactions.

Learning Outcomes of the Course Unit

1   Being able to identify concepts used in foreign trade
2   Being able to documents and INCOTERMS issued in foreign trade
3   Being able to apply accounting procedures for export transactions
4   Being able to apply accounting procedures for import transactions
5   Being able to carry out transactions regarding export registered sales, letters of credit, reclamation expenses, and compensatory tax

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basic concepts used in foreign trade
2 Documents used in foreign trade
3 Delivery methods in foreign trade (INCOTERMS)
4 Accounting records according to delivery methods in foreign trade
5 Accounting records of export transactions
6 Export registered sales and accounting records
7 Export registered sales and accounting records
8 Mid-Term Exam
9 Payment methods in foreign trade and their and accounting records
10 Payment methods in foreign trade and their and accounting records
11 Letter of credit and accounting transactons
12 Accounting procedures for import transactions
13 Inward Processing Regime- Outward Processing Regime
14 Accounting records of reclamation and compensatory tax practices
15 Accounting records of reclamation and compensatory tax practices

Recomended or Required Reading

Textbook: Dış Ticaret Mevzuatı, Çağdaş Finansman Teknikleri, Vefa Toroslu.
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving and case studies
3. Question and answer
4. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

gonul.ipek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 102

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.1111
LO.2111
LO.3111
LO.4111
LO.5111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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