At the end of this course, the students will have to information about accounting and to make practice. Gaining basic infrastructure of general accounting and farm accounting.

Introduction to general accounting, accounting principles ,basic tables of financial ( tables of balance and revenue) ,Account plan, accounting standards( single and double entry accounting methods),daily records and record means in accounting, procedures in beginning of accounting period characteristics of procedures in beginning period of accounting , procedures in end of accounting period ,Importance of accounting in agriculture ,Systems of accounting in agriculture, Agricultural accounting systems at different countries ,Differences of general accounting law in EU and TURKEY, and evolution according to agriculture, practices of general accounting and farm accounting by using accounting packet programme