Information Of Programmes

GULSEHIR VOCATIONAL SCHOOL OF SOCIAL SCIENCES / GDT 208 - FOREING TRADE

Code: GDT 208

Course Title: FOREIGN TRADE TRANSACTIONS ACCOUNTING

Theoretical+Practice: 2+1

ECTS: 3

Year/Semester of Study

2 / Spring Semester

Level of Course

Short Cycle Degree Programme

Type of Course

Compulsory

Department

FOREING TRADE

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

DİLEK ÇARDAK (dilekcardak@nevsehir.edu.tr)

Name of Lecturer(s)

FERHAT CANLITEPE,

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

To description account plan and accounting processes for foreign trade enterprises, going to record of foreign exchange, securities and advance transactions, to explain accounting records related to import and export procedures and comprehend the documentation flow.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Able to understand the regime of foreign trade and foreign-exchange legislation.	PO-1 Apply the basic skills and concepts of foreign trade, economics, business management, marketing, customs and accounting techniques . PO-2 Identify foreign trade-related problems, consider alternatives, and reach a conclusion based on logical analysis.	Examination
LO-2	Able to prepare accounting reports related to foreign trade transactions.	PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.	Examination
LO-3	Able to learn some financing techniques used in foreign trade	PO-4 Demonstrate the ability to organize and present foreign trade-related information in written reports PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.	Examination
LO-4	Able to account to foreign trade transactions	PO-6 Apply foreign trade accounting and finance concepts and practices in business environments.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Processing chart of accounts in foreign trade enterprises, accounting foreign exchange, securities and advance transactions, import and export procedures and accounting
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	The importance of foreign trade accounting, accounting and basic concepts relating to foreign trade	Description Method
2	Accounting for foreign currency transactions.	Description Method and Sample Question Solving
3	Accounting export transactions.	Description Method and Sample Question Solving
4	Accounting export transactions.	Description Method and Sample Question Solving
5	Export Credits / Loans	Description Method
6	Some financing techniques used in foreign trade and accounting.	Description Method and Sample Question Solving
7	Some financing techniques used in foreign trade and accounting.	Description Method and Sample Question Solving
8	mid-term exam
9	Accounting letter of credit and acceptance import transactions.	Description Method and Sample Question Solving
10	Accounting Import transactions paid in advance.	Description Method and Sample Question Solving
11	Accounting cash against goods import transactions.	Description Method and Sample Question Solving
12	Accounting cash against documents import transactions	Description Method and Sample Question Solving
13	Accounting securities and advance transactions	Description Method and Sample Question Solving
14	VAT applications for import applications	Description Method and Sample Question Solving
15	VAT applications for export transactions	Description Method and Sample Question Solving
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	ATAMAN, Ümit ve SÜMER, Haluk, 2007, Dış Ticaret İşlemleri ve Muhasebeleştirilmesi, Türkmen Kitabevi, İstanbul
2	KAYA, Feridun, 2017, Dış Ticaret İşlemleri Muhasebesi, Beta Yayıncılık, İstanbul.
Required Course instruments and materials
KAYA, Feridun, 2008, Foreign Trade Procedures and Accounting Practices, Detay Publications, Ankara. ATAMAN, Ümit ve SÜMER, Haluk, 2007, Foreign Trade Procedures and Accounting, Türkmen Bookshop, Istanbul

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	2	1	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	1	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	1	14	14
b) Search in internet/Library			0
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	2	7	14
mid-term exam	1	1	1
Own study for final exam	3	6	18
final exam	1	1	1
			0
			0
Total work load;			90