The foreign trade export and import accountingaccounting and one practice

With globalization and rapidly changing technological developments, the needs of countries has started to show variability and the importance of foreign trade has increased day by day in line with growth and development targets. Businesses need to attach importance to managing processes in transactions and costs. "The Foreign Trade Export and Import Accounting Accounting and One Practice" study consists of four parts, namely three main sections and one application. In the first chapter, the definition, concepts, types, aims, advantages and benefits of foreign trade are explained. In the second chapter, definitions of export and imports, types, regimes, customs procedures and documents used in foreign trade and delivery / payment forms are examined. In the third chapter, the accounting of export and import transactions has been examined. The last chapter of the study included a foreign trade application. It is aimed that the study leads to the situations encountered in the accounting of the foreign trade transactions and to the enterprises which have lack of information in this respect. The accounting plan that can be used in the accounting of the transactions and how the records related to these transactions should be accounted according to the Uniform Charts of Accounts have been explained by mentioning the accounting of export and import transactions by taking into consideration the basic concepts related to foreign trade.