Information Package / Course Catalogue
Foreign Trade Operations Accounting
Course Code: UTB502
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

The ones that are associated with transactions that occurred during the accounting of import and export by selecting them appropriate records to be made.

Course Content

Accounting of foreign currency transactions import and export transactions, and export and import VAT for accounting, accounting for state aid and Incentives in foreign trade

Name of Lecturer(s)
Learning Outcomes
1.According to the form of payment of import and export transactions and accounting records
2.Credit in foreign trade transactions and accounting records
3.Foreign currency transactions and regulatory accounts
4.Accounting records of import transactions advance payment according to the payment form
5. Credit in foreign trade transactions and accounting records
Recommended or Required Reading
1."Dış Ticaret İşlemleri Muhasebesi" Yaser Gürsoy "Dış Ticaret İşlemleri ve Muhasebesi" Engin Yarbaşı
Weekly Detailed Course Contents
Week 1 - Theoretical
The importance of accounting in foreign trade transactions
Week 2 - Theoretical
Uniform chart of accounts used in foreign trade transactions and Calculates
Week 3 - Theoretical
Foreign currency transactions and regulatory accounts
Week 4 - Theoretical
Foreign exchange operations related to Valuation Processes
Week 5 - Theoretical
Accounting records of import transactions advance payment according to the payment form
Week 6 - Theoretical
Depending on the form of payment of goods, import of transactions from accounting records
Week 7 - Theoretical
Accounting records of import and export transactions according to the form of payment against documents
Week 8 - Theoretical
Accounting records of import and export transactions according to the form of payment against documents
Week 9 - Theoretical
Accounting Records of Import and Export Transactions According to Letter of Credit Payment Method
Week 10 - Theoretical
Accounting Records of Import and Export Transactions According to Letter of Credit Payment Method
Week 11 - Theoretical
Import VAT transactions and accounting records
Week 12 - Theoretical
State aid and Incentives in foreign trade and accounting records.
Week 13 - Theoretical
Credit in foreign trade transactions and accounting records
Week 14 - Theoretical
Credit in foreign trade transactions and accounting records
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory391057
Term Project140141
Midterm Examination125126
TOTAL WORKLOAD (hours)124
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
OÇ-1
OÇ-2
OÇ-3
3
4
4
3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026