Information Package / Course Catalogue
Accounting For Foreign Trade Operations
Course Code: DTS203
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

the basic concepts of the legal system, civil law, commercial law, property law, bankruptcy and foreclosure.

Course Content

Basic concepts of law, legal systems, civil law, commercial law, property law, bankruptcy and foreclosure.

Name of Lecturer(s)
Ins. Burçak ÖNDER
Learning Outcomes
1.Create the accounting system
2.Exports account for transactions
3.Imports account for transactions
4.To understand the applications of VAT and customs duties in foreign trade
5.To learn the accounting of special transactions in different areas of foreign trade
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical
Foreign trade operations accounting
Week 2 - Theoretical
The chart of accounts in foreign trade
Week 3 - Theoretical
The chart of accounts in foreign trade
Week 4 - Theoretical
Foreign exchange, foreign exchange, foreign and exchange concepts
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
KDV foreign trade transactions
Week 11 - Theoretical
State aid and incentives in foreign trade
Week 12 - Theoretical
Recognition of import transactions
Week 13 - Theoretical
Recognition of import transactions
Week 14 - Theoretical
Recognition of import transactions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination19110
Final Examination19110
TOTAL WORKLOAD (hours)76
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
OÇ-1
2
2
3
3
4
3
4
5
OÇ-2
2
2
3
3
4
3
4
5
OÇ-3
2
2
3
3
4
3
4
5
OÇ-4
2
2
3
3
4
3
4
5
OÇ-5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026