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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MHSB 273FOREIGN TRADE TRANSACTIONS AND ACCOUNTING3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective To teach transactions subject to foreign trade and their accounting.
Course Content Accounting for foreign trade transactions, import, export transactions, payment methods and Value-added tax (VAT) transactions in foreign trade.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn the foreign trade accounting system
2Students learn how to make accounting records as a field of expertise in foreign trade.

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
Mid-terms11616
Final examination12020
Total Work Load

ECTS Credit of the Course






78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1BİRSEL SABUNCU


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MHSB 273 FOREIGN TRADE TRANSACTIONS AND ACCOUNTING 3 + 0 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. BİRSEL SABUNCU bsabuncu@pau.edu.tr HMYO A0113 %70
Goals To teach transactions subject to foreign trade and their accounting.
Content Accounting for foreign trade transactions, import, export transactions, payment methods and Value-added tax (VAT) transactions in foreign trade.
Topics
WeeksTopics
1 Foreign Trade operations accounting, the accounts and functioning of the
2 the operation of foreign currency cash account and the sample application
3 Operation and application examples taken from the account of foreign currency checks
4 Foreign Currency Deposit Accounts, and the functioning of the sample application
5 export accounts, overseas buyers account, a case
6 Functioning of the notes receivable account and a sample application
7 Functioning, and example applications for doubtful receivables account
8 midterm
9 Foreign currency credits, export credit accounts and functioning, the sample applicationValue-added tax and the calculation
10 Import of accounts, and sample applications to the operation of the Advances account
11 Value-added tax and the calculation of external trade, the sample application
12 Account the operation of overseas sellers and sample application
13 Debt securities and foreign currency account, the operation of the sample application
14 Advances received from overseas foreign currency accounts and functioning of the sample application
Materials
Materials are not specified.
Resources
ResourcesResources Language
Öğr.Grv.Birsel Sabuncu, Dış Ticaret İşlemleri Muhasebesi, Ekin Kitabevi, 2009Türkçe
Yrd. Doç. Dr. Sadettin Gültekin, Mustafa Savcı, Dış Ticaret İşlemleri Muhasebesi, Seçkin Yayın, 2013Türkçe
Yaser Gürsoy, Dış Ticaret İşlemleri Muhasebesi, Ekin Basım Yayın, 2015Türkçe
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