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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
IMF 512FOREIGN TRADE TRANSACTIONS AND ACCOUNTING3 + 02nd Semester6

COURSE DESCRIPTION
Course Level Doctorate Degree
Course Type Elective
Course Objective
Course Content
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES

COURSE'S CONTRIBUTION TO PROGRAM
Data not found.

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)14456
Assignments6530
Mid-terms11313
Final examination11515
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2022-2023 Spring1MEHMET UTKU
Details 2017-2018 Spring1İLHAN KÜÇÜKKAPLAN


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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 2022-2023 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. MEHMET UTKU mutku@pau.edu.tr İİBF A0120 %70
Goals
Content
Topics
WeeksTopics
1 An Introduction to Foreign Trade Accounting
2 Uniform Chart of Accounts, Accounts used in Foreign Trade
3 Accounting of Foreign Exchange Transactions
4 End of Term Valuation of Foreign Exchange Transactions
5 Accounting Records of Foreign Trade transactions (Cash Payment)
6 Accounting Records of Foreign Trade transactions (Cash Against Goods)
7 Accounting Records of Foreign Trade transactions (Cash Against Documents)
8 Accounting Records of Foreign Trade transactions (Letter of Credit)
9 Value Added Tax in Imports
10 Value Added Tax in Exports
11 Leasing Transactions and Accounting Records
12 Factoring Transactions and Accounting Records
13 Forfaiting Transactions and Accounting Records
14
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