TR EN

FOREIGN TRADE ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
UIT202 FOREIGN TRADE ACCOUNTING 4 3 3 6

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Organize the basic account plan that can be used in foreign trade practices (Blooms 3).
Calculate exchange rate by applying period end valuation in foreign currency (effective, checks, bank accounts, bills) transactions (Blooms 3).
Apply the accounting transactions of exchange rate differences for assets with foreign currencies (effective, checks, bank accounts, notes, etc.) (Blooms 3).
Implement the accounting of direct export and export registered goods and services (Blooms 3).
List the methods used for the calculation of commercial foreign travel expenses (Blooms 1).
Apply accounting records in the importation of goods or fixed assets (Blooms 3)
Analyze by calculating the cost of more than one kind of goods imported in the same lot (Blooms 4).