Civil Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD425

Course Name:

Foreign Trade Transactions Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Lecturer(s):

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:	Accounting for export transactions in foreign trade; import transactions and accounting; accounting practices related to foreign trade transactions
Course Content:	Basic concepts in foreign trade; delivery and payment forms in foreign trade; documents used in foreign trade transactions; accounts used in foreign trade transactions; foreign exchange transactions and accounting; export transactions and accounting; import transactions and accounting; accounting practices related to foreign trade transactions

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Identify parties in foreign trade
2) Defines the importance of delivery conditions in foreign trade
2 - Skills
Cognitive - Practical
1) Recognize foreign exchange transactions.
2) Recognize the import and export operations.
3) Recognizes the types of external financing.
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Foreign Trade Parties, Foreign Trade Policies and Targets	Nothing
2)	International Chamber of Commerce and Incoterms	Nothing
3)	Documents Used in Foreign Trade	Nothing
4)	Payment Methods Used in Foreign Trade	Nothing
5)	Foreign Exchange Operations and Accounting in Export and Import	Nothing
6)	Export Operations and Accounting (According to Payment Methods)	Nothing
7)	Bunched expence in export	Nothing
8)	Export Registered Sale and Purchase Transactions	Nothing
9)	Mid Term	Nothing
10)	Import Operations and Accounting	Nothing
11)	Financing techniques in foreign trade	Nothing
12)	Factoring Accounting	Nothing
13)	Forfaiting Accounting	Nothing
14)	Leasing Accounting	Nothing
15)	Final	Nothing

Sources

Course Notes / Textbooks:	Hocanın paylaştığı notlar ve sunumlar
References:	Dış Ticaret İşlemleri ve Muhasebesi ders kitapları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5
Program Outcomes
1) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4) Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5) Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9) Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10) Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3)	Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4)	Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5)	Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6)	Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7)	Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8)	Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9)	Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10)	Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Expression
Individual study and homework
Lesson
Reading
Problem Solving
Case Study

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Bilgisayar Destekli Sunum

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	14	% 10
Midterms	1	% 40
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	42	0	0
Study Hours Out of Class	14	0	0
Midterms	1	0	0
Final	1	0	0
Total Workload			0