International Trade and Logistic
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistic
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistic
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 99700005 | Accounting I | 1 | Autumn | 1 | 3+0+0 | 5 | 5 |
| Course Type | Compulsory |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | - |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
This course covers the preparation of basic financial statements (Balance Sheet and Income Statement) by using the uniform accounting plan in Turkish accounting system by ensuring compliance with international standards
Objectives of the Course
The aim of this course is to teach the basic concepts of standards and practices of financial accounting systems at the beginning level in accordance with international standards and to provide accounting accounting and recording system which is used in the first stage of basic financial tables and preparation of these tables in Turkish accounting system
Contribution of the Course to Field Teaching
| Basic Vocational Courses | X |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P1 | To have current, theoretical and practical knowledge about International Trade and Logistics and to be able to use them in academic and professional contexts. | 1 |
| P2 | To be able to conduct scientific research in the field of International Trade and Logistics, including problem identification, data collection, analysis and reporting processes, and to be able to transfer the findings in written and oral form. | 1 |
| P3 | To be able to make evaluations and express opinions on economic, administrative, financial and commercial issues. | 5 |
| P4 | Monitor and evaluate the micro and macro actors involved in International Trade and Logistics processes, their activities, and their relationships and interactions with each other and with actors in other systems. | 1 |
| P5 | Ability to work in coordination with different disciplines and cultures. | 1 |
| P6 | To be able to plan and manage individual studies related to International Trade and Logistics and to take responsibility in group studies. | 1 |
| P7 | To be able to follow the theoretical and practical developments in issues related to International Trade and Logistics and to update their knowledge and skills in these matters. | 1 |
| P8 | To be able to access different information sources and make quantitative and qualitative analyzes by using software related to the field of international trade and logistics. | 1 |
| P9 | To be able to have the competence to conduct market and marketing research. | 1 |
| P10 | To follow the developments in the field of international trade and logistics in Turkish and English. | 1 |
| P11 | To be able to provide the necessary technical and social communication in Turkish and English with individual and institutional actors involved in international trade and logistics processes. | 1 |
| P12 | Ability to act with professional responsibility awareness and make fair, transparent and ethical decisions in international trade and logistics processes by adhering to ethical principles in accordance with international trade, logistics and customs legislation. | 5 |
| P13 | Being aware of the global and local economic, social, legal and environmental consequences of field practices and the responsibilities that these consequences impose on oneself and other actors in the field. | 1 |
| P14 | To be able to have strategic management skills to make suggestions on issues such as goals, objectives, mission, vision, target market, positioning, business portfolio design, market and marketing performance measurement related to the organization and to make medium and long-term plans related to these suggestions. | 4 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations. | P.3.1 | 7 |
| O2 | Students analyze the financial situation of the business by interpreting financial statements and develop the ability to develop strategic suggestions for business management in line with these analyses. | P.3.1 | 7 |
| O3 | By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities. | P.12.1 | 7 |
| O4 | Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices. | P.12.1 | 7 |
| O5 | Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals. | P.14.1 | 7 |
| O6 | Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes. | P.14.1 | 7 |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Dersin içeriğinin ve işleniş şeklinin anlatılması, Muhasebenin tanımı, muhasebeleştirilme ilkeleri, önemi, kapsamı, türleri. |
| 2 | Mali Tablolar; mali işlemlerin bilançoya ve gelir tablosuna etkileri. |
| 3 | Hesap kavramı, hesapların işleyiş kuralları, hesapların bölümlenmesi |
| 4 | Muhasebe sistemi, kayıt yöntemleri, işe başlama bilançosunun hazırlanması, günlük deftere kayıt, muhasebe fişleri, büyük deftere kayıt, büyük defter tali hesap ilişkisi, aylık mizanların düzenlenmesi, kayıt hatalarının düzeltilmesi. Muhasebe sürecine ait sayısal örnek |
| 5 | Dönen Varlıklar; Hazır değerler grubu kasa hesabına giriş ve çıkış işlemleri varlık hesaplarının işleme göre kaydedilmesinin açıklanması |
| 6 | Banka hesabı, Alınan Çekler hesabı, Verilen çekler hesabı, Diğer Hazır Değerler hesabı |
| 7 | Menkul kıymetler grubu hisse senedi |
| 8 | Mali duran varlık hesapları |
| 9 | Mali duran varlık hesapları |
| 10 | Özel kesim ve devlet tahvil bonosu |
| 11 | Ticari alacaklar grubu; alıcılar ve alacak senetleri, verilen depozito ve teminatlar, diğer alacaklar |
| 12 | Ticari alacağın şüpheli hale gelmesi, Şüpheli Alacaklar ve karşılık ayırma |
| 13 | Diğer alacaklar hesabı |
| 14 | Şüpheli diğer alacaklar ve karşılık ayırma |
Textbook or Material
| Resources | Genel Muhasebe: İlkeler ve Uygulamalar,Prof. Dr. Yüksel Koç Yalkın. Nobel Yayın. 2019 |
| Genel Muhasebe Problemleri. Prof. Dr. Ercan Bayazıtlı. Siyasal Kitabevi. 2019 | |
| Genel Muhasebe. Prof. Dr. Orhan Sevilengül. Gazi Kitabevi. 2020 | |
| Genel Muhasebe. Prof. Dr. Yurdakul Çaldağ, Prof. Dr. Yıldız Ayanoğlu. Gazi Kitabevi. 2020 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 1 | 15 | 15 |
| Midterms | 1 | 45 | 45 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 1 | 45 | 45 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 147 | ||
| Total Work Load / 30 | 4,90 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 | P12 | P14 |
|---|---|---|---|---|
| O1 | Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations. | 5 | - | - |
| O2 | Students analyze the financial situation of the business by interpreting financial statements and develop the ability to develop strategic suggestions for business management in line with these analyses. | 5 | - | - |
| O3 | By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities. | - | 5 | - |
| O4 | Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices. | - | 5 | - |
| O5 | Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals. | - | - | 5 |
| O6 | Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes. | - | - | 5 |