Information Package / Course Catalogue
Foreign Trade Transactions Accounting Practices
Course Code: UTFY506
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Foreign trade transactions are indispensable activities of a business in today's fiercely competitive environment. The aim of this course is to provide students with basic information about foreign trade transactions and the accounting of these transactions in the light of the relevant legislation and to make accounting records through monographs.

Course Content

The content of this course includes the place of foreign trade transactions in the uniform chart of accounts, accounting of transactions arising from payment methods, VAT and customs duties in foreign trade, logistics, free zones and specific accounting transactions in other different areas of foreign trade.

Name of Lecturer(s)
Learning Outcomes
1.The student who successfully completes the course knows Income Statement and Balance Sheet accounts.
2.The student who successfully completes the course recognizes the accounts used in foreign trade.
3.The student who successfully completes the course makes records regarding foreign currency transactions.
4.The student who successfully completes the course knows how to make foreign sales and export sales records.
5.The student who successfully completes the course knows the legislation regarding export tax refunds and makes records.
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.Dış Ticaret İşlemleri ve Muhasebesi, Sadettin Gültekin
3.Dış Ticaret Muhasebesi, Yaser GÜRSOY
4.Dış Ticaret İşlemleri ve Muhasebesi, Ahmet GÖKGÖZ ve Ayberk ŞEKER
Weekly Detailed Course Contents
Week 1 - Theoretical
The Place and 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 for foreign exchange transactions and off-balance sheet accounts
Week 4 - Theoretical
Valuation Transactions Regarding Foreign Exchange Transactions
Week 5 - Theoretical
Accounting Records of Import Transactions According to Cash Payment Payment Method
Week 6 - Theoretical
Accounting Records of Import Transactions According to the Payment Method for Goods
Week 7 - Theoretical
Accounting Records of Import and Export Transactions According to the Payment Method Against Documents
Week 8 - Theoretical
Accounting Records of Import and Export Transactions According to Letter of Credit Payment Method
Week 9 - Theoretical
VAT Transactions and Accounting Records in Import Transactions
Week 10 - Theoretical
VAT Transactions and Accounting Records in Export Transactions
Week 11 - Theoretical
Accounting for government incentives, grants and supports in foreign trade
Week 12 - Theoretical
Credit Transactions and Accounting Records in Foreign Trade
Week 13 - Theoretical
General Application
Week 14 - Theoretical
End of Term Exam Preparation and Evaluation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination120121
Final Examination120121
TOTAL WORKLOAD (hours)126
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
OÇ-1
3
5
2
2
2
OÇ-2
3
4
2
2
2
OÇ-3
5
5
2
3
2
OÇ-4
4
4
2
3
2
OÇ-5
3
4
2
3
2
Adnan Menderes University - Information Package / Course Catalogue
2026