COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
DTC 259FOREIGN TRADE ACCOUNTING3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Turkish Foreign Trade Regime, Legislations and Its features Turkish foreign trade regime and Legislations, Foreign Trade Procedures, Account of Exchange, securities, and advance procedures , Importing and exporting procedures and accounting.
Course Content Accounting for the realization of foreign trade and learning
Prerequisites No prerequisites.
Corequisite No corequisites.
Mode of Delivery Face to face

COURSE LEARNING OUTCOMES
1Accounting for the realization of foreign trade and learning

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12
LO 0152 1 2 2 21 
Sub Total52 1 2 2 21 
Contribution520102020210

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration14342
Hours for off-the-classroom study (Pre-study, practice)188
Mid-terms11212
Final examination11616
Total Work Load

ECTS Credit of the Course






78

3

COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1HİLAL SARI ÖZGÜN

Course Details
Course Code:  DTC 259 Course Title:  FOREIGN TRADE ACCOUNTING
L+P Hour : 3 + 0   Course Code : 1   Language Of Instruction: Turkish Course Semester :  2020-2021 Fall
Course Coordinator :  LECTURER HİLAL SARI ÖZGÜN E-Mail:  sarih@pau.edu.tr, Phone Number :  7911491 133,
Course Location BEMYO E0104,
Goals : Turkish Foreign Trade Regime, Legislations and Its features Turkish foreign trade regime and Legislations, Foreign Trade Procedures, Account of Exchange, securities, and advance procedures , Importing and exporting procedures and accounting.
Content : Accounting for the realization of foreign trade and learning
Attendance : %70
Topics
WeeksTopics
1 Definition and historical development of accounting
2 The importance of accounting
3 Documents used in accounting
4 Basic accounting concepts
5 journal entries
6 Ledger entries
7 The concept of the balance sheet and balance sheet
8 The concept of the balance sheet and balance sheet
9 General and precise regulation of balance
10 Active accounts
11 Inactive accounts
12 examples of accounting records
13 Computerization of accounting records to be made in
14 Create a computer account in the plan
Materials
Materials are not specified.
Resources
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
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