Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD425 | ||||||||
Course Name: | Foreign Trade Transactions Accounting | ||||||||
Course Semester: |
Spring |
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Course Credits: |
|
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi İLKER CALAYOĞLU | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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 |
The students who have succeeded in this course;
|
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 |
Course Notes / Textbooks: | Hocanın paylaştığı notlar ve sunumlar |
References: | Dış Ticaret İşlemleri ve Muhasebesi ders kitapları |
Learning Outcomes | 1 |
2 |
3 |
4 |
5 |
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Program Outcomes | ||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | ||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | ||||||||
3) Management of financial data | ||||||||
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | ||||||||
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | ||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | ||||||||
7) To be able to use the computer and the required package program. | ||||||||
9) To be conscious about business ethics and social responsibility. | ||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 5 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
3) | Management of financial data | 5 |
4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 5 |
5) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
7) | To be able to use the computer and the required package program. | 4 |
9) | To be conscious about business ethics and social responsibility. | 5 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 4 |
Expression | |
Individual study and homework | |
Lesson | |
Reading | |
Problem Solving | |
Case Study |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Bilgisayar Destekli Sunum |
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 |
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 |