Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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UIT202 | FOREIGN TRADE ACCOUNTING | 4 | 3 | 3 | 6 |
Objectives and Contents |
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Objectives: | Objective of this course is to help students to understand the basic concepts of accounting and related legislation in accordance with the foreign currency, bank, check and note transactions to create accounting records in business life. |
Content: | The contents of the course include; Fundamental concepts of accounting, Uniform Chart of Account on Foreign Trade Transactions, Accounting of Foreign Currency Transactions, Accounting of Imports of Machinery and Services, Calculation of Unit Cost of Imported Goods in the Same Lot. |