GENERAL ACCOUNTING -Principles and Practices-

In this book, accounting issues are handled in accordance with the Uniform Accounting System, which has been implemented in our country since January 1, 1994. In this direction, the concepts, principles, financial statements and chart of accounts included in the Uniform Accounting System have been thoroughly examined. In addition, while the functioning of the accounts is discussed, each account is first revealed with its theoretical features, scope and operating rules. In the second phase, the features, scope and operating rules of each account according to the Uniform Accounting System in our country (Accounting System Application General Communiqués) were examined.
The book, which is supported by both theoretical principles and Uniform Accounting System principles and application methods with numerous examples, includes the necessary corrections and additions to the Accounting Standards as well as the principles in the changed Tax Laws and related Communiqués. The book, which includes problems based on exam questions for the benefit of students, will also benefit those who are interested in the field of teaching and practice.