The aim of this course is to introduce students to the basic concepts of accounting, balance sheet and income statement accounts in the framework of the uniform Chart Of Accounts, to record accounting and to organize the basic financial statements that measure the financial situation of a business.

Scope of Business Economics Science / Basic concepts related to Business Economics / definition and characteristics of business / classification of businesses / business associations / business functions / Management / Production / Marketing / establishment of business / project planning techniques / CPM / PERT / effect of economic policies on Business policies. Definition of accounting, importance and users of accounting information, definition of balance sheet and balance sheet equality, general ledger, general ledger, concept of account, operation rule of double-sided record method, structure of uniform chart of accounts, current assets, purchasing and selling records, VAT transactions and VAT accrual records, receivables and payables, fixed assets, buying and selling returns, buying and selling discounts, trial balance, calculation of cost of