Food 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) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Has sufficient background in mathematics, science and engineering related fields.
2)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5)	Selects and uses the modern techniques and tools necessary for engineering applications.
6)	Design experiments, conduct experiments, collect data, analyze and interpret results.
7)	Works individually and in multi-disciplinary teams.
8)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14)	Selects and uses the modern techniques and tools necessary for engineering applications.
15)	Works individually and in multi-disciplinary teams
16)	Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17)	Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18)	Communicates using technical drawing.
19)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20)	Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21)	Has professional and ethical responsibility.
22)	Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23)	Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

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