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DIŞ TİCARET MUHASEBESİ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu Dersin Adı Yarıyıl Süresi(T+U) Kredisi AKTS Kredisi
UIT202 DIŞ TİCARET MUHASEBESİ 4 3 3 6

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)

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).