Subject Datasheet

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Budapest University of Technology and Economics
Faculty of Transportation Engineering and Vehicle Engineering
1. Subject name Trade, Financial, Accounting Techniques
2. Subject name in Hungarian Kereskedelmi, pénzügyi és számviteli technikák
3. Code BMEKOKKM138 4. Evaluation type exam grade 5. Credits 3
6. Weekly contact hours 1 (4) Lecture 1 (5) Practice 1 (5) Lab
7. Curriculum
Transportation Engineering MSc (K)
Logistics Engineering MSc (L)
8. Role
Specialization (sp) at Transportation Engineering MSc (K)
Specialization (sp) at Logistics Engineering MSc (L)
9. Working hours for fulfilling the requirements of the subject 90
Contact hours 42 Preparation for seminars 8 Homework 0
Reading written materials 16 Midterm preparation 12 Exam preparation 12
10. Department Department of Transport Technology and Economics
11. Responsible lecturer Dr. Mészáros Ferenc
12. Lecturers Dr. Mészáros Ferenc
13. Prerequisites  
14. Description of lectures
The aspects of foreign trade transportation: foreign economic theories, regulatory framework, structure, elements, creation and implementation of the foreign trade contract. Foreign trade payment methods, the role of the forwarder. Banking operations, assets, securities required for carrying out transport services. Role and function of the stock markets. Elements of the accounting system of transport companies, basic rules. Accounting rules, operations. Types and elements of Reports.
15. Description of practices
Solving financing and accounding tasks of freight forwarding.
16. Description of labortory practices
Elaboration of seminar tasks on computer.
17. Learning outcomes
A. Knowledge
  • the student is familiar with the rules of internal and external trade in freight forwarding, the macro-financial framework for companies and the basic accounting rules.
B. Skills
  • the student is able to select the appropriate commercial solutions, recognizes the opportunities offered by financial transactions, and interprets the outputs of the corporate accounting system.
C. Attitudes
  • the student strives for completeness in the acquisition of knowledge, co-operates with the teacher and other students, is open to new and innovative ideas, researches, and uses information technology and computing tools for its work.
D. Autonomy and Responsibility
  • the student makes responsible decisions in the preparation and proceeding of commercial transactions, asks for professional opinions of others in its work, and manages the challenges responsibly.
18. Requirements, way to determine a grade (obtain a signature)
Requirements for signature: fulfilment of three midterms. There is a written examination at the end of the semester. Weights of requirements in final mark: average of midterms (50%), verbal examination (50%).
19. Opportunity for repeat/retake and delayed completion
There are retakes from each midterms, they can be delayed completed till end of delayed completion period.
20. Learning materials
- Bokor, Zoltán; Mészáros, Ferenc; Batta, Gábor (2016) Introduction to Finance (in Hungarian). Course book, BME Dept. of Transport Technology and Economics
- Bokor, Zoltán; Csarejs, Angelika (2016) Introduction to Accounting (in Hungarian). Course book, BME Dept. of Transport Technology and Economics
- Bokor, Zoltán (2010) Introduction to Foreign Trade (in Hungarian). Course book, BME Dept. of Transport Technology and Economics
Effective date 10 October 2019 This Subject Datasheet is valid for Inactive courses