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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
IMF 512FOREIGN TRADE TRANSACTIONS AND ACCOUNTING3 + 02nd Semester7,5

COURSE DESCRIPTION
Course Level Doctorate Degree
Course Type Elective
Course Objective The objective of the course is to teach legal framework, tools, institutions, and functioning of financial markets.
Course Content Introduction to the foreign trade and basic concepts of foreign trade, sale and payment types of foreign trade, foreign exchange and customs operations and its accounting are studied.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Learns the Fundamentals of Foreign Trade Transactions
2Learns Foreign Trade Form of Payment
3Learns Foreign Trade of sales methods
4Learns Accounting of Export and Import Transactions

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001533245 
LO 002554215 
LO 003553255 
LO 0042555155
Sub Total1718151111205
Contribution4543351

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)14570
Assignments22550
Mid-terms11313
Final examination12020
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2016-2017 Spring1UMUT UYAR
Details 2010-2011 Spring1HAFİZE MEDER ÇAKIR
Details 2009-2010 Spring1HAFİZE MEDER ÇAKIR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
IMF 512 FOREIGN TRADE TRANSACTIONS AND ACCOUNTING 3 + 0 1 Turkish 2016-2017 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. UMUT UYAR uuyar@pau.edu.tr İİBF A0143 %70
Goals The objective of the course is to teach legal framework, tools, institutions, and functioning of financial markets.
Content Introduction to the foreign trade and basic concepts of foreign trade, sale and payment types of foreign trade, foreign exchange and customs operations and its accounting are studied.
Topics
WeeksTopics
1 Accounting in foreign trade transactions
2 Accounting plan in foreign trade
3 Foreign exchanges, effective and exchange rate concepts
4 Accounting for foreign currency transactions
5 Leasing
6 Factoring
7 Midterm
8 Forfaiting ve Eximbank Credit System
9 Export payment forms and accounting
10 Export payment forms and accounting
11 VAT on foreign trade transactions
12 Incentives in foreign trade
13 Accounting for import transactions
14 VAT on import transactions
Materials
Materials are not specified.
Resources
ResourcesResources Language
Türkiye Muhasebe Standartları İle Uyumlu Dış Ticaret İşlemleri ve Muhasebesi- Yazar: Ayberk ŞEKER, Ahmet GÖKGÖZ- Dora YayıncılıkTürkçe
Dış Ticaret İşlemleri Ve Muhasebesi – Yazar: Vasfi HAFTACI- Umuttepe YayınlarıTürkçe
Dış Ticaret İşlemler ve Muhasebesi – Yazar: Mahmut Vefa TOROSLU- Seçkin YayıncılıkTürkçe
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