BSF107

Introduction To Accounting

In the course, basic equivalence of accounting (asset=resource equivalence), accounting and accounting process, Generally Accepted Accounting Principles, Uniform Chart of Accounts systematics, accounting of cash movements, securities movements, commercial goods movements, VAT transactions and commercial debt/receivable transactions, According to the Layout Accounting System, deposit transactions, wages, depreciation on fixed assets, short-term foreign resources, long-term foreign resources, equity, income statement and cost accounts will be discussed. In this context, with the help of case studies within the integrity of theory and practice, the focus will be on the in-period operations of the account classes in question, and at the same time, some end-of-period transactions such as depreciation will be included. In addition, in the light of this information, information will be given about how to prepare the trial balance, income statement and end-of-period balance sheet as a result of financial events that may occur in a business during a year.