ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS

DTP152

Course Type

Elective Course

Course Level

Associate Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

Course Description

The aim of the course is to teach the students keeping accounting records related to foreign trade procedures.

Course Contents

WEEK	TOPICS
1^st Week	Foreign Trade Accounting preliminary information necessary for
2^nd Week	Foreign Exchange, Foreign Exchange, Foreign and Dry Concepts, foreign exchange liabilities in foreign trade transactions
3^rd Week	Foreign Trade chart of accounts and edit the chart of accounts
4^th Week	Cash Account and Foreign Currency Deposit Box operations
5^th Week	Foreign currency checks
6^th Week	Foreign currency Banks
7^th Week	Foreign mercenaries Cheques Given and Payment Orders
8^th Week	Midterm Exam
9^th Week	Foreign receivables, notes receivable denominated in foreign currencies
10^th Week	Other Trade Receivables Account, Foreign mercenaries Advances Account
11^th Week	Credit Accounts
12^th Week	Accounts Payable Abroad, foreign currency denominated Debt Securities
13^th Week	Income Statement Accounts
14^th Week	Cost Calculations

Recommended or Required Reading

1. Dış Ticaret İşlemleri Muhasebesi Yeni Mevzuat (Kaya, F.)
2. Genel Muhasebe (Sevilengül, O.)
3. Instructor's notes.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
Total(%)		40
Contribution of In-term Studies to Overall Grade(%)		40
Contribution of Final Examination to Overall Grade(%)		60
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	1	1
Preparation for Quiz
Individual or group work	14	1	14
Preparation for Final exam	1	41	41
Course hours	14	3	42
Preparation for Midterm exam	1	21	21
Laboratory (including preparation)
Final exam	1	1	1
Homework
Total Work Load			120
Total Work Load / 30 (h)			4
ECTS Credit of the Course			4

Language of Instruction

Turkish

Work Placement(s)