Course Description

Course Code Semester Teoric Credit ECTS
ACCOUNTING OF FOREIGN TRADE TRANSACTIONS DTP 316 3 2 + 0 2 3
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type SECMELI
Course Coordinator Doç. Dr. NERMİN AKYEL
Instructor Öğr. Gör. SAİM ALPER AYAS
Dr.Öğr.Üyesi HÜSEYİN İSKENDER
Course Assistants
Course Category
Course Objective

The aim of this course is to make special accounting records of import and export transactions which are the main activities of foreign trade companies. 

Course Content

 The place of foreign trade transactions in the uniform chart of accounts, foreign exchange transactions during foreign trade transactions, foreign currency transactions related to foreign currency debt and receivables, accounting for profit and loss arising from foreign exchange transactions, accounting for import and export transactions; special accounting records such as VAT and customs duties in foreign trade will be covered in this course.

Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - Having knowledge about foreign trade operations and basic concepts 2 - 1 - C - A -
2 - To be able to make accounting records of foreign currency safe and bank accounts 4 - 2 - 1 -
3 - Accounting of export transactions 4 - 2 - 1 - C - A -
4 - Accounting of import transactions 4 - 2 - 1 - C - A -
5 - Accounting of VAT (KDV) applications in export 4 - 2 - 1 - C - A -
Teaching Methods: 4:Drilland Practice 2:Question-Answer 1:Lecture
Measurement Methods: C:Homework A:Testing
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