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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
DIST 201ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective With this course, the student, creating a foreign trade import and export accounting system is intended to make the accounting records.
Course Content Accounting in foreign trade transactions, Foreign exchange transactions, Payment and accounting records of export, Foreign trade transactions of value added tax, Import accounting transactions, The value added tax for imports.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Creates the accounting system.
2Provides trade finance
3Accounts for export operations.
4Accounts for import operations.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23
LO 001      4                
LO 002                    4  
LO 003      5                
LO 004      5                
Sub Total      14             4  
Contribution00000040000000000000100

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)13113
Mid-terms11111
Final examination11212
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1YAHYA KEMAL GÜL
Details 2019-2020 Fall1SERKAN ÖZDEMİR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
DIST 201 ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS 3 + 0 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YAHYA KEMAL GÜL ykgul@pau.edu.tr BUMYO C0202 %
Goals With this course, the student, creating a foreign trade import and export accounting system is intended to make the accounting records.
Content Accounting in foreign trade transactions, Foreign exchange transactions, Payment and accounting records of export, Foreign trade transactions of value added tax, Import accounting transactions, The value added tax for imports.
Topics
WeeksTopics
1 The Importance of Accounting for Foreign Trade, Foreign Trade Account Plan, Chart of Accounts Editing Accounts Used in Foreign Trade
2 Foreign Exchange Currency, Foreign Currency and Exchange Concepts, Accounting for Foreign Currency Transactions
3 Definition of Leasing, Leasing Elements, Structure and functions of Leasing, Leasing Advantages and Disadvantages
4 Definition of Factoring, Factoring Operation, Types of Factoring, Factoring Process Advantages and Disadvantages
5 Forfaiting Definition and Process of Forfaiting, Forfaiting Financing Advantage and Disadvantages
6 Short-Term Export Credits, Feature Credits, Foreign Exchange Earnings Services Covered Loans, Islamic Development Bank-Originated Loans, Country Credit / Guarantee Program, Export Credit Insurance
7 Export Payment in the form of accounting records, the form of payment against goods exports accounting records, accounting records for export by cash against documents,
8 Export Letter of Credit by cash accounting records, accounting records Accept Credit Pay-shaped issuance, by cash on Consignment Sales Export of accounting records, accounting records and open an account by cash Exports
9 KDV Export Operations, Export Exemption, KDV Law and the Provisions on exceptions, KDV's return, the manufacturer-exporter enterprises KDV and the sample application, the manufacturer-exporter enterprises, export loaded VAT Tax Administration Collection and Sample Application
10 Manufacturer-Exporter in business, the calculated VAT from the VAT export loaded OFFSETTING and Sample Application, provided that the sales executives KDV and Example Application Export, Export Tax Administration Collection of VAT registered sale can not be collected and Sample Application
11 Purpose of Foreign Trade, State Aid, State Aid Coverage, Types of State Aid, State Aid Implementing Institutions and types of support, and accounting records for aid from the State
12 Import Procedures and Accounting for Cash, Letter of Credit Import Operations and Accounting
13 Actions Against Imports of goods and Accounting, Collections and Accounting of Import Operations, Accept Credit Import Operations and Accounting
14 KDV Import Operations, Export Exemption, subsidies, imports of investment goods KDV
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