Tanıtım Yazısı
This book is intended for use by both undergraduate and graduate business students. Although it may well be used by accounting majors, it does not presume any prior knowledge of accounting, and covers ali relevant topics that management students should study. Financial accounting is omnipresent in ali aspects of management, and thus an appreciation of its uses and limitations is indispensable to ali business majors - whether they become the presidents of their own companies, professional accountants, politicians or government offıcers. This book is not intended to show the details of the bookkeeping process, but to enable students to understand the basic concepts and principles of fınancial accounting and to use this knowlcdge in ali realms of business administration.
The raison d’etre of this book is the demand of the graduates. Upon graduation from universities where the medium of instruction is the English language, and where - almost exclusively - textbooks from the English-spcaking world are used in courses, they have expressed their frustration about the lack of a textbook in English that discusses the Turkish accounting system. Thus, this book refleets the current International Financial Reporting Standards (TFRS) and Turkish Accounting Standards (TAS), and it refers to the Capital Markets Board accounting standards when necessary.
Although the main purpose of this book is to provide students with the basic concepts and fundamentals of fınancial accounting, it also serves to endow them with the insight necessary to read, understand and analyze fınancial statements, with special emphasis on the statements required in Turkey. We hope that students will also benefıt from the introduetory seetions on subjects such as lnflation Accounting and Foreign Currency Transactions, as these are issues that are very relevant to the Turkish economy. Since the beginning of 2005, the offıcial currency in Turkey has been the New Turkish Lira (YTL), which is expected to revert back to the Turkish Lira (TL) by 2009. Therefore, we have chosen to use TL throughout this book.
daha fazla
Yayınevi: Gazi Kitabevi
ISBN: 9789758895540
Sayfa: s.
Boyut: 16x24
Kapak:
Tarih: 2007
Kağıt Tipi: