Course Name Code Semester T+U Hours Credit ECTS
Accounting Of Foreign Trade Transactions UTC 206 4 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator GÖKHAN BARAL
Course Lecturers GÖKHAN BARAL,
Course Assistants
Course Category
Course Objective Foreign trade operations are indispensible transactions at the high intensive competition environment. Target of this course deals with foreign trade operations and basic information about the accounting of these operations according to related legislation and makes accounting entries with the help of monographies.
Course Content Place of foreign trade operations at uniform chart of accounts,, form of payments transactions recognition, value added tax and tariffs implementations, logistics, free zones and accouncting transactions at different areas of foreign trade underlie the content of the course.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Learns recognitions of accounting at foreign currency and form of payments using for foreign trade. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
2 Comprehends value added tax and tariff applications at foreign trade Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
3 Possesses to accounting operations of credit, incentives and financial techniques intended for foreign trade. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
4 Learns the accounting of specific operations of foreign trade at different fields. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Placement And Importance Of Accounting At Foreign Trade Transactions
2 Uniform Chart Of Accounts And Using Accounts At Foreign Trade Operations
3 Accounting Of Foreign Currency Transactions And Off-Balance Sheet Items
4 Valuation Operations Related With Foreign Currency
5 Accounting Of Letter Of Credit And Acceptance Credit Transactions
6 Accounting Of Advance, Cash On Delivery And Cash Against Documents Operations
7 Implementatios Of Value Added Tax And Tariffs At The Transactions Of İmport And Export
8 Accounting Of Financial Techniques, İncentives And Credit Operations At Foreign Trade
9 Accouncting Applications For Export Registered Sales And Purchases, Suitcase Trading And Transit Trade Operations
10 Mid-term Examination
11 Free Zones And Accounting Operations
12 Logistics And Cambium Transactions Accounting
13 Fason Operations And Accounting İmplementations At Foreign Trade
14 Stoppage Transactions And Accounting At Foreign Trade
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Providing field knowledge
2 Developing analytical thinking skills
3 Developing entrepreneurial personality traits
4 :Being an entrepreneur and Intrapreneurship
5 Firm-level problem detection and solution
6 Problem detection and solution across the economy
7 Oral and written communication skills
8 Team building and development
9 :Ethical awareness
10 Ethical and social responsibility in problem solving
Evaluation System
Semester Studies Contribution Rate
1. Ödev 100
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 12 12
Quiz 1 8 8
Final examination 1 12 12
Total Workload 128
Total Workload / 25 (Hours) 5.12
dersAKTSKredisi 5