Turkish Financial Reporting System

1. History and Development of Accounting a) History of Worldwide Accounting b) Worldwide Standardization Efforts c) History of Accounting in Turkey d) History of Accounting Profession in Turkey e) Organizational Structure of Accountancy in Turkey f) Standard Setting Studies in Turkey 2. Turkish Uniform Accounting System a) Monist and Dualist Cost Recording Systems b) Recording Time and Control of Costs c) Recording Type Depending on the Size of the Business d) Annoucements for the Turkish Uniform Accounting System e) Chart of Accounts 3. Operation Flow in Accounting a) Preparing Beginning Properties and Sources Inventory b) Preparing Opening Balance Sheet Based on the Beginning Inventory c) Journalising and Posting to the Ledger Opening Balance Sheet as Opening Record d) Journalising and posting the Daily Transactions