Turkish Financial Reporting System – Engin Yarbaşı – Literatür Yayıncılık

1. History and Development of Accountinga) History of Worldwide Accountingb) Worldwide Standardization Effortsc) History of Accounting in Turkeyd) History of Accounting Profession in Turkeye) Organizational Structure of Accountancy in Turkeyf) Standard Setting Studies in Turkey2. Turkish Uniform Accounting Systema) Monist and Dualist Cost Recording Systemsb) Recording Time and Control of Costsc) Recording Type Depending on the Size of the Business d) Annoucements for the Turkish Uniform Accounting Systeme) Chart of Accounts3. Operation Flow in Accounting a) Preparing Beginning Properties and Sources Inventoryb) Preparing Opening Balance Sheet Based on the Beginning Inventoryc) Journalising and Posting to the Ledger Opening Balance Sheet as Opening Record d) Journalising and posting the Daily Transactions