Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
MUV204 Foreign Trade Transactions Accounting 927001 2 4 4
Level of Course Unit
Short Cycle
Objectives of the Course
To give students basic information on foreign trade, foreign trade, to teach the importance of community, which is available on the foreign trade of the students were informed about the organization of the document flow and accounting to ensure that the skills and theoretical knowledge to increase Enforcement.
Name of Lecturer(s)
Öğr. Görv. Fazlı IRMAK
Learning Outcomes
  1. Making up accounting system
  2. Providing the financing of foreign trade
  3. Accounting for export operations
  4. Accounting for import operations
Mode of Delivery
Evening Programme
Prerequisites and co-requisities
Recommended Optional Programme Components
Recommended or Required Reading
Sadettin Gültekin ve Mustafa Savcı, Dış Ticaret İşlemleri Muhasebesi, 5. Baskı, Murathan Yayınevi, Trabzon, 2012
Planned Learning Activities and Teaching Methods
Language of Instruction
Work Placement(s)
Course Contents
Introduction to foreign trade, historical development, basic concepts, foreign trade, sales forms, forms of payment in foreign trade, foreign exchange transactions and accounting, import and export transactions and accounting practices related to them are dealt with.
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.1. Evaluation of national policies in terms of foreign trade, and the importance of the terms used in foreign trade 1 1
2.2. Objectives and instruments of trade policy 1 1
3.3. Of delivery and payment in foreign trade 1 1
4.4. Legislation and the process of export transactions 1 1
5.5. Legislation and the process of import transactions 1 1
6.6. Foreign trade operations and structure of the chart of accounts 1 1
7.7. Accounting for foreign currency transactions 1 1
8.8. Recognition of export transactions 1 1
9.9. Mid-term exam 1 1
10.10. Recognition of import transactions 1 1
11.11. Condition of export sales transactions and accounting 1 1
12.12. Consignment sales transactions and accounting 1 1
13.13. Export and import loans and accounting records 1 1
14.14. practical Examples 1 1
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination11010
Final Examination11515
Attending Lectures14456