FOREIGN TRADE ACCOUNTING DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
IBT202	FOREIGN TRADE ACCOUNTING	4	3	3	6

DERS BİLGİLERİ
Dersin Öğretim Dili :	İngilizce
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Prof. MUSTAFA KÖKSAL
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	Objective of this course is to help students to understand the basic concepts of accounting and related legislation in accordance with the foreign currency, bank, check and note transactions to create accounting records in business life.
İçerik:	The contents of the course include; Fundamental concepts of accounting, Uniform Chart of Account on Foreign Trade Transactions, Accounting of Foreign Currency Transactions, Accounting of Imports of Machinery and Services, Calculation of Unit Cost of Imported Goods in the Same Lot.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Organize the basic account plan that can be used in foreign trade practices (Blooms 3).
Calculate exchange rate by applying period end valuation in foreign currency (effective, checks, bank accounts, bills) transactions (Blooms 3).
Apply the accounting transactions of exchange rate differences for assets with foreign currencies (effective, checks, bank accounts, notes, etc.) (Blooms 3).
Implement the accounting of direct export and export registered goods and services (Blooms 3).
List the methods used for the calculation of commercial foreign travel expenses (Blooms 1).
Apply accounting records in the importation of goods or fixed assets (Blooms 3)
Analyze by calculating the cost of more than one kind of goods imported in the same lot (Blooms 4).

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Creating the first impression in the student, preparing the presentation about the course content and methods	Fundamental Concepts of Accounting	Lecture, Discussion, Assessment
2	Literature research and course preparation	Uniform Accounting Plan on Foreign Trade Transactions	Lecture, Discussion, Assessment
3	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Register Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
4	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Check Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
5	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Bank Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
6	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Bank Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
7	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Bill Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
8	-	MID-TERM EXAM	-
9	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Bill Transactions Based on Foreign Currency	Lecture, Discussion, Assessment
10	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Direct Export Transactions	Lecture, Discussion, Assessment
11	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Export Registered Sales Transactions	Lecture, Discussion, Assessment
12	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Service Export Transactions and Calculation of Foreign Travel Expenses	Lecture, Discussion, Assessment
13	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Good Import Transactions	Lecture, Discussion, Assessment
14	Creating the first impression in the student, preparing the presentation about the course content and methods	Accounting of Machinery and Service Import Transactions	Lecture, Discussion, Assessment
15	Creating the first impression in the student, preparing the presentation about the course content and methods	Calculation of Unit Cost for Goods Imported in Same Lot	Lecture, Discussion, Assessment
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
D. Choi, F.(2010) International Accounting, (7. Edition), Pearson Education
Kirtiş, K. (2013) Dış Ticaret İşlemleri Muhasebesi: Teorik ve Uygulamalı, İstanbul: İstanbul Gelişim Üniversitesi, Yayınları
Arzova, S.B. (2017) Dış Ticaret İşletmeleri ve Muhasebesi, İstanbul: Beta Yayınevi
Gürsoy, Y., Dış Ticaret İşlemleri Muhasebesi, (12. Baskı), Ekin Yayınları

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Summarizing basic and advanced topics in International Trade and Business.			2
2	To define the theories, concepts and principles of International Trade and Business and its sub-fields.		1
3	Interpreting the relationship of International Trade and Business with other disciplines.			2
4	Using the theoretical knowledge gained in the field of International Trade and Business in professional practices and daily life.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explaining current events and phenomena in the field with a holistic perspective analytically and systematically based on advanced knowledge and skills.				3
2	Solving problems encountered in business life, at individual and organizational level.			2
3	Effective use of computer programs (such as SPSS, R, Excel, Stata) in the face of complex business problems.		1
4	Evaluating the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Recognizing new theoretical and practical approaches in the field of International Trade and Business.				3
2	Recognize the relevant literature effectively.				3
3	Independently organize activities towards organizational goals and objectives.				3

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	To conduct qualitative and quantitative research on the subjects related to the field.					4

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	To be able to work independently in the light of the knowledge gained in the field of International Trade and Business and to take responsibility for the work done.					4

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Adopting the philosophy of lifelong learning.					4

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Using foreign language skills effectively in business and social life, explaining their demands in writing or verbally.				3
2	To design a healthy communication network in the business world by using social life skills.					4

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Benefiting from the theoretical and historical knowledge of international trade and business; analyzes current issues, events and problems.				3
2	Continually improving their knowledge of the structure and characteristics of the variables of international trade and business.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	12	5	60
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	6	5	30
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	5	4	20
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	39	0	154