
| 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 |
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.
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.