UTF 338 - Foreign Trade Accounting

Faculty of Business and Management Sciences · Business Administration · Undergraduate

ECTS: 5 T+P+L: 3+0+0 University Elective
Coordinator:

Course Objective

Imports and exports from the transactions occurred during the selection of those related to accounting, making them appropriate records

Course Content

Accounting of Foreign Currency Transactions, Accounting of Imports and Exports, VAT Applications for Import and Export and Accounting, State Aids in Foreign Trade and Recognition of Incentives

Course Learning Outcomes

  1. Students will be able to prepare accounting records for export and import transactions.
  2. Students will be able to understand trade finance methods and their accounting treatment.
  3. Students will be able to calculate foreign exchange differences in import and export transactions and record them in accounting.
  4. Students will be able to account for customs duties and other international trade costs.
  5. Students will be able to apply financial reporting standards in international trade transactions.

Core Area Distribution

(34) Business and Administration%100