GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
FOREIGN TRADE OPERATIONS AND ACCOUNTING/UTIC406
Course Title: FOREIGN TRADE OPERATIONS AND ACCOUNTING
Credits 3 ECTS 5
Semester 8 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof.Beyhan MARŞAP
 -- WEB SITE(S) OF LECTURER(S)
  www.websitem.gazi.edu.tr/bguclu
 -- EMAIL(S) OF LECTURER(S)
  bguclu@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Students able to have information about the foreign exchange and payment transactions employed in the foreign trade.
Students able to comprehend the VAT and customs duty practices in foreign trade.
Students have information about the credits, incentives and financial techniques with regard to foreign trade
Students have information about free zones and logistics processes
Students learn about the recognition of specific transactions in different areas of foreign trade




 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course
 --COURSE CONTENT
1. Week  Place and importance of accounting in the foreign trade operations
2. Week  Uniform accounting plan and accounts used in the foreign trade operations
3. Week  Accounting of foreign exchange operations and off-balance sheet items
4. Week  Valuation of foreign exchange transactions
5. Week  Accounting of transactions with letter of credit and acceptance credit
6. Week  Accounting of cash, cash against goods and cash against documents transactions
7. Week  VAT and customs duty in import and export transactions
8. Week  Financing techniques in foreign trade, incentives and accounting of credit operations
9. Week  Midterm Exam
10. Week  Export-registered purchases and sales, accounting practices in shuttle trading operations
11. Week  Accounting practices in transit trade operations
12. Week  Free zones and accounting transactions
13. Week  Logistics and commission accounting
14. Week  Contract manufacturing procedures in foreign trade and accounting practices
15. Week  Withholding procedures and accounting in foreign trade
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  ) Gürsoy, Yaser, Dış Ticaret İşlemleri Muhasebesi, Ekin Yayınevi, 2012 2) Toroslu, Mahmut Vefa, Dış Ticaret İşlemleri ve Muhasebesi, Seçkin Yayıncılık, 2013 3) Yarbaşı, Engin , Dış Ticaret İşlemleri ve Muhasebesi, Literatür Yayıncılık, 2012 4) Karacan, Sami, Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi, Umuttepe Yayınları, 2010
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
100
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
12
3
36
 Searching in Internet and Library
11
2
22
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
2
16
 Final and Studying for Final
4
2
8
 Other
0
 TOTAL WORKLOAD: 
124
 TOTAL WORKLOAD / 25: 
4.96
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX