Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 408 - BANKING AND FINANCE

Code: BF 408 Course Title: FOREIGN TRADE OPERATIONS IN BANKS Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 4 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Compulsory
Department BANKING AND FINANCE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer CEYLAN BOZPOLAT (cakdogan@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To give students basic information about foreign trade, foreign trade, to teach the importance of community, the document is available on foreign trade flows and accounting organization to provide informed the students about the application of theoretical knowledge and skills that enhance spend.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can import-export information and document flow between departments and the accounting department explains. PO-5 Have sufficient knowledge about national/international financial markets and institutions and can follow the changes and innovations in these areas.
PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
LO-2 Can explain and apply basic knowledge about accounting in the foreign trade operations. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
 		Examination
LO-3 Can explain the accounting of import and export operations. PO-7 Gains and can use theoretical knowledge about the importance and scope of accounting for businesses, basic accounting concepts, financial ratios, and charts of businesses.
PO-17 Have basic information about the rules of economic relations between individuals, markets, and countries.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Foreign trade in, its historical development, basic concepts, foreign trade, sale and payment terms in foreign trade, foreign exchange transactions and accounting, and related import and export transactions and accounting practices are discussed.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Assessment of the country in terms of foreign trade policies, and the importance of the terms used in foreign trade Lecture Method
2 Foreign trade policy objectives and tools Lecture Method
3 Delivery and payment terms in foreign trade Lecture Method
4 Export procedures and process of legislation Lecture Method
5 Import procedures and process of legislation Lecture Method
6 Account plan and structure of foreign trade transactions Lecture Method
7 Accounting for foreign exchange transactions Lecture Method
8 mid-term exam
9 Export transactions accounting fo Lecture Method
10 Import operations accounting for Lecture Method
11 Export record sales transactions and accounting Lecture Method
12 Consignment sales transactions and accounting Lecture Method
13 Export and import credits and accounting records Lecture Method
14 Applied Examples Lecture Method
15 Applied Examples Lecture Method
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 GÜLTEKİN Sadettin, Dış Ticaret İşlemleri Muhasebesi, Murathan Yayın, 2008
2 GÜRSOY Yaser, Dış Ticaret İşlemleri Muhasebesi, Ekin Kitabevi, Bursa, 2006
3 ATAMAN Ümit ve SÜMER Haluk, Dış Ticaret İşlemleri ve Muhasebesi, Beta Basım Yayın, İstanbul, 2003
Required Course instruments and materials
Projections, Books

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 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 3 14 42
       b) Search in internet/Library 3 13 39
       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 4 5 20
mid-term exam 1 1 1
Own study for final exam 4 6 24
final exam 1 1 1
0
0
Total work load; 169