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)
Learning Outcomes
1.It teaches how to create an accounting system.
2.It teaches accounting for foreign trade transactions.
3.It teaches how to account for import transactions.
4.It teaches accounting for foreign exchange markets.
5.It teaches how to account for export transactions.
Recommended or Required Reading
1.Foreign Trade Transactions and Accounting, Ümit Ataman, Haluk Sumer
2.ACCOUNTING FOR FOREIGN TRADE TRANSACTIONS, PUBLICATION OF ATATÜRK UNIVERSITY OPEN AND DISTANCE LEARNING FACULTY.
3.Foreign Trade Transactions and Accounting, Prof. Dr. Sabri Burak Arzova
Weekly Detailed Course Contents
Week 1 - Theoretical
Foreign trade transactions accounting
Week 1 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 2 - Theoretical
Account plan in foreign trade
Week 2 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 3 - Theoretical
Account plan in foreign trade
Week 3 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 4 - Theoretical
cambio, foreign exchange,the effective and exchange meanings
Week 4 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 5 - Theoretical
Accounting for foreign currency transactions
Week 5 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 6 - Theoretical
Accounting for foreign currency transactions
Week 6 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 7 - Theoretical
Recognition of import transactions
Week 7 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 8 - Theoretical
Export of payments and accounting records
Week 8 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 9 - Theoretical
Export of payments and accounting records
Week 9 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 10 - Theoretical
Foreign trade transactions tax
Week 10 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 11 - Theoretical
State benefits and incentives in foreign trade
Week 11 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 12 - Theoretical
Recognition of import transactions
Week 12 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 13 - Theoretical
Recognition of import transactions
Week 13 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Week 14 - Theoretical
procedures in import tax
Week 14 - Preparation Work
Reading the relevant week's topic from course materials and conducting a literature review.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140349
Assignment1303
Quiz1203
Midterm Examination110111
Final Examination110111
TOTAL WORKLOAD (hours)77
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
OÇ-1
3
4
2
2
4
4
4
3
3
3
3
2
2
2
OÇ-2
5
5
4
4
4
4
4
3
2
3
2
3
2
2
OÇ-3
5
5
5
4
5
4
4
3
2
3
2
3
2
2
OÇ-4
4
4
3
5
4
4
5
3
3
3
1
3
2
2
OÇ-5
5
5
5
4
5
4
4
3
2
3
2
3
2
2
Adnan Menderes University - Information Package / Course Catalogue
2026