Information Package / Course Catalogue
Accounting For Foreign Trade Operations
Course Code: İDT203
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

Lectures and practical tutorials guide students through a range of practical issues encountered in accounting for international trade.

Course Content

After examining the practical applications of hedging techniques, foreign exchange and settlement procedures, the documents used in international trade and the link between these and shipping and payment terms are analysed. Sources of finance for exporters and importers are explored .

Name of Lecturer(s)
Ins. Evren KOÇ KIRDAŞ
Learning Outcomes
1.Create the accounting system
2.To recognize foreign trade transactions
3.İmport operations to create accounting
4.To recognize foreign exchange transactions
5.To recognize export transactions
Recommended or Required Reading
1.Ticaret İşlemleri ve Muhasebesi, Ümit Ataman, Haluk Sumer
Weekly Detailed Course Contents
Week 1 - Theoretical
Foreign trade transactions accounting
Week 2 - Theoretical
Account plan in foreign trade
Week 3 - Theoretical
Account plan in foreign trade
Week 4 - Theoretical
cambio, foreign exchange,the effective and exchange meanings
Week 5 - Theoretical
Accounting for foreign currency transactions
Week 6 - Theoretical
Accounting for foreign currency transactions
Week 7 - Theoretical
Recognition of import transactions
Week 8 - Theoretical
Export of payments and accounting records
Week 9 - Theoretical
Export of payments and accounting records
Week 10 - Theoretical
Foreign trade transactions tax
Week 11 - Theoretical
State benefits and incentives in foreign trade
Week 12 - Theoretical
Recognition of import transactions
Week 13 - Theoretical
Recognition of import transactions
Week 14 - Theoretical
procedures in import tax
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Assignment101515
Reading101010
Midterm Examination1033
Final Examination1055
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
5
OÇ-2
5
OÇ-3
5
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026