FOREIGN TRADE TRANSACTIONS ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
UTY413	FOREIGN TRADE TRANSACTIONS ACCOUNTING	7	3	3	8

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Organizes the basic chart of accounts that can be used in transactions regarding foreign trade practices.
Calculates the exchange rate difference by applying the period-end valuation in foreign currency transactions (such as cash, checks, bank accounts, bills) and performs accounting transactions.
Calculates the collection of export transactions and performs accounting transactions.
Knows state aid in exports, performs accounting procedures.
Calculates the collection of import transactions and performs accounting transactions.

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