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