Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MUHY2012FOREIGN TRADE MANAGEMENTElective243
Level of Course Unit
Short Cycle
Objectives of the Course
Foreign trade operations of the accounting procedures of companies to train staff to conduct quality.
Name of Lecturer(s)
Öğr. Gör. Emrah Yıldız
Learning Outcomes
1Currency Markets gain the ability to review
2Having knowledge about International Trade Theory
3Having information about the Foreign Trade Policy
4Win the Foreign trade transactions of ability
5Make the accounting records of trade transactions
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
To staff needed for adaption to Firm's changing wold trade conditions.
Course Contents
Basic concepts of Foreign Trade, delivery and payment forms and documents. Foreign exchange accounts used for foreign trade transactions and accounting for securities transactions and accounting operations of Foreign Trade Import Export transactions and accounting procedures of valuation procedures.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1International Trade Theory, Foreign Trade Policy.
2Currency Markets and Foreign exchange regulations
3Balance of Payments
4Export Procedures
5Records of the documents used in export and incoterms of export
6Forms of export price charged
7Import Procedures
8 Midterm Exam
9Records of the documents used in import and incoterms of import
10Imports of payment
11Accounting for foreign exchange and securities
12VAT Accounts, Returns and Applications
13Income Accounts Applications
14Outcome Accounts Applications
15General Review, Questions and Answers
16Final Exam
Recommended or Required Reading
GÜLTEKİN Sadettin SAVCI Mustafa "Dış Ticaret İşlemleri Muhasebesi" Murathan Yayınevi Trabzon 2008
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Practice14228
Problem Solving5210
Individual Study for Mid term Examination11515
Individual Study for Final Examination12525
Homework10110
TOTAL WORKLOAD (hours)90
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
LO1 4            
LO2 4            
LO3 4            
LO4 4            
LO5 4            
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Yozgat Bozok University, Yozgat / TURKEY • Tel  (pbx): +90 354 217 86 01 • e-mail: uo@bozok.edu.tr