Faculty of Business and Management Sciences · Islamic Economics and Finance · Undergraduate
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
Required Resources
Çetinkaya, Mahmut, ve Mehmet Ali Kartal. Dış Ticaret İşlemleri Muhasebesi. İstanbul: Seçkin Yayıncılık, 2020.
Öztürk, Faruk, ve Küçüksavaş, Nihat, ve Murat Taş. Dış Ticaret Muhasebesi ve Vergilendirilmesi. İstanbul: Ekin Yayınevi, 2018. Doğan. Dış Ticaret Muhasebesi ve Finansmanı. Ankara: Gazi Kitabevi, 2019.
Recommended Resources
Küçüksavaş, Nihat, ve Murat Taş. Dış Ticaret Muhasebesi ve Vergilendirilmesi. İstanbul: Ekin Yayınevi, 2018.
Course Learning Outcomes
- Students will be able to prepare accounting records for export and import transactions.
- Students will be able to understand trade finance methods and their accounting treatment.
- Students will be able to calculate foreign exchange differences in import and export transactions and record them in accounting.
- Students will be able to account for customs duties and other international trade costs.
- Students will be able to apply financial reporting standards in international trade transactions.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 14 | 4 | 56 |
| Midterm | 1 | 8 | 8 |
| Quiz | 0 | 0 | 0 |
| Assignment | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 8 | 8 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Importance and place of accounting in foreign trade transactions | related chapter |
| 2 | Uniform Chart of Accounts and Accounts Used in Foreign Trade Transactions | - |
| 3 | Accounting of foreign currency transactions and off-balance sheet accounts | - |
| 4 | Valuation transactions related to foreign currency transactions | - |
| 5 | Prepayment Payment According to the form of import transactions Accounting Records | - |
| 6 | Accounting Registrations of Imports | - |
| 7 | Accounting records of import and export transactions according to type of payment | - |
| 8 | Midterm | Midterm |
| 9 | Accounting records of import and export transactions by letter of payment | - |
| 10 | VAT transactions and accounting records in import transactions | - |
| 11 | VAT transactions and accounting records in export transactions | - |
| 12 | State Aids and Incentives and Accounting Records in Foreign Trade | - |
| 13 | Credit Transactions and Accounting Records in Foreign Trade | - |
| 14 | Credit Transactions and Accounting Records in Foreign Trade | - |
| 15 | Credit Transactions and Accounting Records in Foreign Trade | - |
| 16 | Final Exam | Final Exam |