Information Package / Course Catalogue
Course Code: 
Course Type: 
Couse Group: 
Education Language: 
Work Placement: 
Theory: 0
Prt.: 0
Credit: 0
Lab: 0
ECTS: 
Objectives of the Course

Course Content

Name of Lecturer(s)
Learning Outcomes
1.Upon successful completion of the course, students will be able to know Income Statement and Balance Sheet accounts.
2.Upon successful completion of the course, students will be able to recognize the accounts used in foreign trade.
3.Upon successful completion of the course, the student makes the records related to foreign exchange transactions
4.Upon successful completion of the course, the student knows how to make the records of sales and export registered sales abroad.
5.Upon successful completion of the course, the student knows the regulations related to tax returns in export and makes the registrations.
Recommended or Required Reading
1.Dış Ticaret İşlemleri ve Muhasebesi" Ümit Ataman ve Haluk Sümer "Dış Ticaret ve Dış Ticaret İşlemleri Muhasebesi" Sami Karacan
2.Foreign Trade Transactions and Accounting, Sadettin Gültekin
3.Foreign Trade Accounting, Yaser GÜRSOY
4.Foreign Trade Transactions and Accounting, Ahmet GÖKGÖZ ve Ayberk ŞEKER
Weekly Detailed Course Contents
Week 1 - Theoretical
Importance of Accounting in Foreign Trade Transactions
Week 2 - Theoretical
Uniform Chart of Accounts and Accounts Used in Foreign Trade Transactions
Week 3 - Theoretical
Accounting of foreign currency transactions and off-balance sheet accounts
Week 4 - Theoretical
Valuation Procedures Related to Foreign Currency Transactions
Week 5 - Theoretical
Advance Payment Accounting Records of Import Transactions by Payment Type
Week 6 - Theoretical
Accounting Records of Import Transactions According to Payment Method Against Goods
Week 7 - Theoretical
Accounting Records of Import and Export Transactions according to Documentary Payment Method
Week 8 - Theoretical
Accounting Records of Import and Export Transactions According to Letter of Credit Payment
Week 9 - Theoretical
VAT Transactions in Import Transactions and Accounting Records
Week 10 - Theoretical
VAT Transactions in Export Transactions and Accounting Records
Week 11 - Theoretical
Government Aids and Incentives in Foreign Trade and Accounting Records
Week 12 - Theoretical
Credit Transactions in Foreign Trade and Accounting Records
Week 13 - Theoretical
General application
Week 14 - Theoretical
Preparing for final exam and evaluation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination130131
Final Examination135136
TOTAL WORKLOAD (hours)123
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
3
3
5
4
4
3
3
5
4
3
4
3
OÇ-2
4
4
4
3
3
5
4
3
3
4
4
4
OÇ-3
3
3
5
4
4
5
3
5
4
3
2
3
OÇ-4
4
4
5
4
3
5
4
3
4
4
3
2
OÇ-5
5
5
5
4
4
3
5
4
3
5
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026