1.History and Development of Accounting
-History of Worldwide Accounting
-Worldwide Standardization Efforts
-History of Accounting in Turkey
-History of Accounting Profession in Turkey
-Organizational Structure of Accountancy in Turkey
-Standard Setting Studies in Turkey

2.Turkish Uniform Accounting System
-Monist and Dualist Cost Recording Systems
-Recording Time and Control of Costs
-Recording Type Depending on the Size of the Business
-Annoucements for the Turkish Uniform Accounting System
-Chart of Accounts

3.Operation Flow in Accounting
-Preparing Beginning Properties and Sources Inventory
-Preparing Opening Balance Sheet Based on the Beginning Inventory
-Journalising and Posting to the Ledger Opening Balance Sheet as Opening Record
-Journalising and posting the Daily Transactions