Information Package / Course Catalogue
Foreign Trade Operations Accounting
Course Code: UTİ301
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 6
Objectives of the Course

The main objective of this course is to explain basic concepts of accounting in foreign trade and describe cases related to foeign trade operations in real life.

Course Content

The development of foreign trade, basic concepts related to Turkish foreign trade regime, foreign exchange regulations, export and import processes and methods, accounting used in foreign trade, payment, delivery forms

Name of Lecturer(s)
Learning Outcomes
1.To get knowledge about Turkish Foreign Trade Regime, Foreign Exchange Regulations and Characteristics, Concepts of Import and Export .
2.Learns payment methods in foreign trade.
3.Learns incoterms in foreign trade.
4.Learns Regulation Of The Export Regime, Decisions-Export-Outward Processing Regime
5.Learns Customs Legislation
Recommended or Required Reading
1.Feridun KAYA, Dış Ticaret İşlemleri Yönetimi Yeni Mevzuat ve Belgeler, Beta Basım Yayım, İstanbul, 2009.
Weekly Detailed Course Contents
Week 1 - Theoretical
The purpose of the course, the historical development of foreign trade, subject and method, the Basic Concepts related to the input
Week 2 - Theoretical
Turkish Foreign Trade Regime And Foreign Exchange Regulations And Özellikleriİthalat And The Conceptual Expansion Of Exports
Week 3 - Theoretical
Forms Of Payment In Foreign Trade
Week 4 - Theoretical
Dental Trade Delivery (İncoterms)
Week 5 - Theoretical
Regulation Of The Export Regime, Decisions-Export-Outward Processing Regime
Week 6 - Theoretical
Regulation Of The Export Regime, Decisions-Export-Outward Processing Regime
Week 7 - Theoretical
Provisions On Imports-Inward Processing Regime Measures
Week 8 - Theoretical
Provisions On Imports-Inward Processing Regime Measures
Week 9 - Theoretical
Documents Used In Foreign Trade
Week 10 - Theoretical
Documents Used In Foreign Trade
Week 11 - Theoretical
Customs Legislation
Week 12 - Theoretical
The Value Added Tax Free Zones in Foreign Trade Operations
Week 13 - Theoretical
Financing Techniques in Foreign Trade
Week 14 - Theoretical
Financing Techniques in Foreign Trade
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination130131
TOTAL WORKLOAD (hours)151
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
4
4
4
3
3
3
4
4
4
4
5
4
3
3
3
OÇ-2
5
3
2
5
3
2
5
4
2
5
3
2
5
3
2
OÇ-3
4
3
2
5
3
2
5
3
2
5
5
3
2
3
OÇ-4
2
3
2
4
2
5
4
5
5
5
3
5
5
4
2
OÇ-5
3
2
3
5
4
5
5
5
4
3
3
5
5
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026