To understand the accounting that is defined as iletişim business language sağlayan which provides communication between the business and the managers and the persons related to the business, to teach the logic of recording and reporting the accounts according to accounting principles, how the changes occurred in assets and financial resources as a result of business activities and to provide an understanding of the concepts of sales transactions, income and expense, to show the relevant accounting records, to teach how to prepare accounting information in financial reports which is the basis of financial analysis.

Accounting concept, assets and liabilities, accounting basic equation, large and daily ledger records, income and expense accounts, closing of balance sheet and income statement accounts