TR EN

ISTANBUL GELİŞİM UNIVERSITY INFORMATION SYSTEM

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

Objectives and Contents
Objectives: This course aims to gain the ability to perform accounting records of financial transactions that occur due to the nature of foreign trade transactions.
Content: Contents of the course include basic concepts in accounting, uniform accounting plan regarding foreign trade transactions, Accounting of This course includes the chart of accounts in foreign trade, foreign exchange, foreign exchange, currency and exchange rate concepts, accounting of foreign exchange transactions, accounting of import transactions, forms of export payment and accounting records, Some Financing Techniques Used in Foreign Trade and Their Accounting, Prepaid, Cash Against Goods and Documents, Includes Accounting for Import Transactions with Letter of Credit, Acceptance Credit, Securities and Advance Transactions, VAT in foreign trade transactions, State aids and incentives in foreign trade.