Accounting and Auditing
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:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

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) 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.

Course - Learning Outcome Relationship

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

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