Foreign Trade Operations and Accounting Program Business

Course Information Form
Course Name:
Foreign Trade Operations and Accounting
Credit:
Year- Semester:
4
2014-2015/Spring
Hours/Credit:
T 3 U 0 L 0 C 3
Program
Business Administration
Course
Level of
Code:
Course:
İŞL3504 Undergraduate
Required/Elect
ive:
Elective
Language:
Turkish
Instructor(s):
Assoc. Prof. Dr. Tuğba UÇMA (utugba@mu.edu.tr)
Teaching Methods: Expression, Question And Answer, Discussion.
Course Objectives: In this course, basic concepts related to foreign trade transactions, regulations concerning foreign
trade transactions, specifications of the import and export transactions and accounting of these processes will be
studied.
Course Content:
Basic Concepts of Foreign Trade
I. Week
II. Week
Documents Used in Foreign Trade
III. Week
Incoterms in Foreign Trade
IV. Week
Payment in Foreign Trade
V. Week
Customs Legislation
VI. Week
Foreign Exchange Regulations
VII. Week
Features of Foreign Trade Companies
VIII.Week
Midterm Exam
IX. Week
Foreign Trade Enterprises Account Plan and Operation Of Featured Accounts
X. Week
Accounting For Foreign Exchange Transactions and Principles Of Valuation
XI. Week
Export Operations and Accounting
XII. Week
Import Operations and Accounting
XIII.Week
VAT Refund in Exportation and Accounting
XIV.Week
Financing Techniques Used in Foreign Trade and Accounting
XV.Week
General Assessment
Anticipated Learning Outcomes: At the end of the course student;
1. Defines the basic concepts of foreign trade
2. Describes documents used in foreign trade, the forms of delivery and payment forms
3. Understands the accounting records of foreign trade transactions.
AssessmentMethod(s): Midterm Exam : %40, Final Exam : %60
Textbook:
Ümit ATAMAN-Haluk SÜMER, Dış Ticaret İşlemleri ve Muhasebesi, 9. Press, Türkmen Publisher , İstanbul, 2006.
Recommended Reading:
Engin YARBAŞI-İbrahim N. GÜRTAN, Dış Ticaret İşlemleri ve Muhasebesi, Literatür Publisher, İstanbul, 2012.
Yaser GÜRSOY, Dış Ticaret İşlemleri ve Muhasebesi, 7. Press, Ekin Publisher, Bursa, 2011.
Ferudun KAYA, Dış Ticaret İşlemleri ve Muhasebe Uygulamaları, 4. Press, Detay Publisher, Ankara, 2010.
Pre/Co-requisites: