Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
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| Knowledge
(Described as Theoritical and/or Factual Knowledge.)
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1) Knows the importance of accounting in International Trade Transactions.
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2) Has information about accounts that are important in foreign trade.
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3) Within the framework of the general chart of accounts, it can create sub-account in line with the needs of the management.
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4) Accounting transactions can be made according to payment methods in export.
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5) Make accounting records regarding import transactions.
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6) Have an idea about stock valuation methods in import and export.
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7) Can arrange import and export cost tables.
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| Skills
(Describe as Cognitive and/or Practical Skills.)
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1) Can interpret import and export transactions and prepare financial statements.
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| Competences
(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)
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1) Students taking this course gain the ability to show what they have learned by preparing presentations on international trade transactions accounting.
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| Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
| 1) |
Basic Concepts of Foreign Trade Transactions Accounting |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 2) |
Accounting process of financial transactions and features of foreign trade transactions |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 3) |
Accounting and Account Plan Organization in Foreign Trade Transactions |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 4) |
Creation of sub-accounts in foreign trade companies |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 5) |
Foreign exchange, effective and exchange rate concepts and accounting for exchange rate differences |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 6) |
Methods of valuation of stocks in Foreign Trade Transactions |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 7) |
Payment methods in export |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 8) |
Midterm Exam |
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| 9) |
Cash in advance payment method and consignment export transactions |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 10) |
Accounting of exports according to other forms of payment |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 11) |
Accounting of export registered sales and export cost table |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 12) |
Import transactions and accounting |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 13) |
Import Cost Table |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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| 14) |
Sample question solutions |
Reads the relevant section from the Foreign Trade Transactions Accounting Book
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(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
1) |
Explain the basic, theoretical and practical information about foreign trade operations. |
4 |
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1.1 Explains the theoretical and practical knowledge of international trade and international economics. |
4 |
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1.2 List the basic functions and principles of foreign trade in import and export dimension and describe business processes. |
5 |
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1.3 List the delivery and payment methods used in foreign trade. |
5 |
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1.4 Explain free zones and foreign trade incentives and practices with examples. |
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2) |
Analyze the necessary information to follow international economic, political, cultural, social, legal and financial conjuncture. |
5 |
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2.1 Recall foreign trade legislation, customs legislation and other relevant legislation that form the legal framework of foreign trade. |
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2.2 Interprets knowledge and skills about basic knowledge and computer applications in finance and accounting. |
5 |
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2.3 Explain the basic principles and elements of commercial law. |
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2.4 Adapts international finance and accounting operations to operational activities. |
5 |
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2.5 Interprets Turkey's economy and information about the world economy. |
2 |
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3) |
Uses the administrative information required by international trade, logistics and customs procedures |
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3.1 Explain logistics and procurement processes. |
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3.2 Describe the application principles of customs clearance procedures and list the document preparation business processes. |
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3.3 Explains the basic, theoretical, practical and current knowledge in the field of business management. |
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3.4 Remember e-commerce, marketing and direct sales processes. |
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3.5 Explain the functions and processes of international marketing. |
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3.6 Relate basic business functions and business processes. |
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4) |
Applies the theoretical knowledge learned in business life for a semester. |
4 |
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4.1 Experiences all processes in business life. |
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4.2 Takes part in activities related to the field of education in a business operating in the field. |
4 |
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4.3 Questions the application with theoretical knowledge. |
3 |
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4.4 Compiles the knowledge and experience gained in the field.
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5) |
Acquires the competencies defined as the institutional outcomes of Beykoz University on the basic level, inline with the expectations of business world and the society |
5 |
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5.1 Acquires competency of analyzing and solving the problems. |
5 |
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5.2 Has awareness for ethical and social responsibility. |
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5.3 Takes responsibility as a team member in works and operations of his/her field. |
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5.4 Is aware of written, verbal communication and interaction. |
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5.5 Follows the developments of advanced technology and digital transformation. |
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5.6 Acquires the awareness for lifelong learning |
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5.7 Has awareness about citizenship competency. |
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5.8 Evaluates the developments of his/her field with the understanding of an entrepreneur. |
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5.9 Acquires communication in a Foreign Language (English) competence defined on the level of at least A2 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B1). |
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| WORKLOAD OF TEACHING & LEARNING ACTIVITIES |
| Teaching & Learning Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Course |
15 |
2 |
30 |
| Laboratory |
0 |
0 |
0 |
| Application |
0 |
0 |
0 |
| Special Course Internship (Work Placement) |
0 |
0 |
0 |
| Field Work |
0 |
0 |
0 |
| Study Hours Out of Class |
15 |
3 |
45 |
| Presentations / Seminar |
0 |
0 |
0 |
| Project |
0 |
0 |
0 |
| Homework Assignments |
0 |
0 |
0 |
| Total Workload of Teaching & Learning Activities |
- |
- |
75 |
| WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES |
| Assesment & Evaluation Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Quizzes |
0 |
0 |
0 |
| Midterms |
1 |
20 |
20 |
| Semester Final Exam |
1 |
30 |
30 |
| Total Workload of Assesment & Evaluation Activities |
- |
- |
50 |
| TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
125 |
| ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
5 |
ECTS Information Package / Course Catalogue