CCA0190 - ACCOUNTING TOPICS 1 - Turma 01 - 2026/1

The course aims to:

·       introduce the main institutions, rules, and current challenges of international trade;

·       develop students’ understanding of the operational structure of import and export transactions;

·       explain the legal and commercial logic of international contracts and Incoterms;

·       examine the main trade documents, logistics flows, and border procedures used in international business;

·       analyze customs valuation, classification, tariffs, trade remedies, and border compliance;

·       compare international payment methods, guarantees, and trade-finance instruments;

·       apply these concepts to Brazilian practice, especially Siscomex, licensing, customs clearance, taxes on imports, and export support mechanisms.