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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
CDTS 201FOREIGN TRADE ACCOUNTING3 + 03rd Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective With this course the student by creating a foreign trade import and export accounting system is intended to make the accounting records.
Course Content Foreign trade transactions accounting Chart of accounts in foreign trade Chart of accounts in foreign trade Foreign exchange, currency exchange, cash and exchange concepts Accounting for foreign exchange transactions Accounting for foreign exchange transactions Importation of the accounting Exports of payment and accounting records Exports of payment and accounting records KDV foreign trade transactions KDV foreign trade transactions Government support and incentives for foreign trade Importation of the accounting Importation of the accounting Import transactions KDV Import transactions KDV
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Accounting system can be created
2Accounted for export operations
3Accounted for import operations

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 0013 5 4         
LO 0024 3 4         
LO 0034 3 3         
Sub Total11 11 11         
Contribution40404000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)10440
Assignments5315
Mid-terms133
Final examination144
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1ÖZGÜR DURMUŞ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
CDTS 201 FOREIGN TRADE ACCOUNTING 3 + 0 1 Turkish 2020-2021 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer ÖZGÜR DURMUŞ odurmus@pau.edu.tr ÇMYO A0006 %
Goals With this course the student by creating a foreign trade import and export accounting system is intended to make the accounting records.
Content Foreign trade transactions accounting Chart of accounts in foreign trade Chart of accounts in foreign trade Foreign exchange, currency exchange, cash and exchange concepts Accounting for foreign exchange transactions Accounting for foreign exchange transactions Importation of the accounting Exports of payment and accounting records Exports of payment and accounting records KDV foreign trade transactions KDV foreign trade transactions Government support and incentives for foreign trade Importation of the accounting Importation of the accounting Import transactions KDV Import transactions KDV
Topics
WeeksTopics
1 FOREIGN TRADE
2 In foreign trade accounts, EXPORT OPERATIONS AND SIGNIFICANT ACCOUNTING PRACTICE
3 EXPORT OPERATIONS AND SIGNIFICANT ACCOUNTING PRACTICE, EXPORT ADMINISTRATION, ACCOUNTING EXPENSES AND LOGISTICS
4 TYPES OF SIGNIFICANT ACCOUNTING EXAMPLES OF EXPORT, In ISSUED ACCOUNTING PRACTICE REGISTERED SELLING AND BUYING IMPORT OPERATIONS AND SIGNIFICANT ACCOUNTING PRACTICE
5 IMPORT OPERATIONS AND SIGNIFICANT ACCOUNTING PRACTICE
6 KDV refund OFFSET AND ACCOUNTING PRACTICE
7 KDV refund OFFSET AND ACCOUNTING PRACTICE
8 FREE ZONES AND ACCOUNTING PROCEDURES
9 TRANSIT TRADE AND ACCOUNTING Uygul the YBE, LUGGAGE ON TRADE AND ACCOUNTING PROCEDURES
10 Financing techniques, CREDIT OPERATIONS AND ACCOUNTING
11 Factoring, forfaiting, leasing AND ACCOUNTING
12 STATE AID, TYPES AND ACCOUNTING PRACTICE
13 CONTRACT, withholding AND EXCHANGE RATE AND ACCOUNTING PROCEDURES
14 FOREIGN CURRENCY CASH TRANSACTIONS
Materials
Materials are not specified.
Resources
ResourcesResources Language
DIŞ TİCARET İŞLEMLERİ MUHASEBESİ - Ögr. Gör. Yaser GÜRSOY - EKİN YAYIEVİ - 9. BASKI - 2014Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes