CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Foreign Trade Operations and Accounting CMU218 SPRING 3+1 Fac./ Uni. E 4
    Learning Outcomes
    1-Understands import regime, regulation, inward processing regime.
    2-Understands the account plan, export and import accounts that they can use in foreign trade transactions.
    3-Applies the document flow and accounting records of foreign exchange, securities and advance transactions.
    4-Understands the accounting records of the transactions related to import and export based on documents.
    5-Implements the flow of documents related to import and export.
    Prerequisites -
    Language of Instruction Turkish
    Responsible Öğr. Gör. Fatih MEMİŞ
    Instructors -
    Assistants -
    Resources K1. Doç. Dr. Ferudun KAYA, Dış Ticaret İşlemleri ve Muhasebe Uygulamaları, Detay Yayıncılık, Ankara 2017.
    Supplementary Book -
    Goals To be able to recognize Turkish foreign trade regime, foreign exchange legislation and its features. To be able to comprehend account plan and accounting transactions for foreign trade companies. To be able to make records related to foreign exchange, securities and advance transactions. To make accounting records related to import and export transactions. To understand the document flow.
    Content It processes the books used in commercial life according to the procedures and principles in accordance with the legislation. It concludes the commercial books and unfair competitive situations and partnership transactions.
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