Course Details Language of Instruction Turkish Level of Course Unit Bachelor's Degree Department / Program Gastronomy and Culinary Arts Type of Program Formal Education Type of Course Unit Elective Course Delivery Method Face To Face Objectives of the Course ..To ensure that students have knowledge about the uniform accounting system and recognize the accounting accounts used in businesses. Course Content Definition and functions of accounting Basic concepts of accounting Accounting recording methods Account concept Operating rules of balance sheet accounts Operating rules of income statement accounts accounting process Uniform chart of accounts off-balance sheet accounts Journal Book opening record Journal entry logic accounting vouchers ledger Trial balance Inventory transactions Non-accounting inventory In-accounting inventory perpetual inventory method Periodic inventory method Valuation transactions Month-end VAT accrual record Preparation of income statement Preparation of the final balance Depreciation, straight line depreciation method Diminishing balance method in depreciation Relationship between balance sheet, journal and ledger Regulatory accounts Generally accepted accounting standards Conditions for being subject to the simple procedure Those who cannot benefit from the simple procedure Transition from simple procedure to real procedure Determination of commercial income in a simple way and VAT Calculation Course Methods and Techniques . Prerequisites and co-requisities None Course Coordinator None Name of Lecturers Associate Prof.Dr. Furkan BALTACI . . Assistants None Work Placement(s) No Recommended or Required Reading Resources . Course Notes . Course Category Field %100