Accounting and Financial Operations

Accounting and Financial Operations brings together three complementary courses, each with eight modules. The curriculum combines subject knowledge, responsible role boundaries and practical work.

Who can attend?

Open to everyone; no particular occupation is required for admission. Familiarity with basic computer use helps with practical work. People applying to accounting offices or company finance and bookkeeping departments; small-business owners and administrative or financial staff; and people developing Excel, account-tracking and accounting-software skills.

Curriculum

Bookkeeping

1. Introduction to bookkeeping and document types

Content: Orders, quotations, delivery notes, invoices, receipt vouchers, bank receipts and document flow. Practice: Draw a sample document sequence from sale to collection.

2. Accounts and customer-supplier tracking

Content: Debits and credits, account records, due dates, reconciliation, overdue receivables and payment calendars. Practice: Prepare an account-ageing table.

3. Cash and bank records

Content: Cash movements, bank accounts, processing receipts, daily cash checks and bank reconciliation. Practice: Complete a monthly cash and bank review.

4. Purchases and sales

Content: Matching orders, deliveries and invoices, returns, discounts and checking erroneous entries. Practice: Compare a sample set of orders and invoices.

5. Inventory and cost awareness

Content: Stock records, receipts and issues, minimum stock, stocktaking differences and simple cost calculations. Practice: Create an inventory-tracking table.

6. Tax-document and electronic-document awareness

Content: Basic VAT logic, introduction to Turkish e-Invoice and e-Archive processes, and role boundaries. Practice: Prepare a document-control checklist.

7. Reporting and Excel practice

Content: Preparing daily sales, receipts, payable-receivable, stock and payment reports. Practice: Prepare a weekly business cash-inflow and outflow summary.

8. Daily bookkeeping workflow

Content: End-of-day checks, missing-document tracking, delivering documents to the accounting unit and correcting errors. Practice: Complete one month of sample business bookkeeping.

Computerised Accounting

1. Basic accounting-software settings

Content: Company records, user permissions, periods, charts of accounts, voucher types and data backups. Practice: Create a training company and account records.

2. Recording purchases and sales

Content: Invoice-delivery note links, account movements, VAT fields and entry checks. Practice: Enter sample purchase and sales documents in the software.

3. Cash, bank and customer-supplier accounts

Content: Receipts and payments, bank transfers, transfers between accounts, allocation of receipts and reconciliation checks. Practice: Create a cash-bank-account reconciliation report.

4. Inventory and warehouse transactions

Content: Stock records, units, receipts and issues, stocktaking, costs and periodic inventory reports. Practice: Record stock movements and examine discrepancies.

5. Introduction to electronic documents

Content: Turkish e-Invoice and e-Archive workflows, document matching, tracking errors and authorisation. Practice: Complete a sample electronic-document control scenario.

6. Accounting vouchers and corrections

Content: Journal-entry logic, document-based vouchers, cancellations and corrections, description fields and audit trails. Practice: Check and correct an erroneous sample voucher.

7. Period-end support tasks

Content: Comparing trial balances, listing missing documents, account reconciliation and preparing files for the accounting professional. Practice: Prepare a period-end control report.

8. Reporting, export and audit trails

Content: Account, cash, bank, sales and inventory reports, Excel export, filtering and user-activity logs. Practice: Prepare the sample company's periodic report package.

General Accounting Data Practice

1. Accounting data and the chart of accounts

Content: Assets, liabilities, income, expenses, equity, account codes and awareness of the Turkish Uniform Chart of Accounts. Practice: Assign sample transactions to appropriate account groups.

2. Double-entry bookkeeping and vouchers

Content: Debit-credit balance, journal entries, document-voucher relationships and entry descriptions. Practice: Draft entries for ten sample transactions.

3. Data entry and quality control

Content: Checking blank fields, duplicate entries, wrong dates, inconsistent VAT fields and document numbers. Practice: Clean a sample dataset containing errors.

4. Account reconciliation

Content: Comparing customer-supplier accounts, bank accounts, cash and subaccounts, and tracing discrepancies. Practice: Prepare a reconciliation-differences list.

5. Trial balances and basic financial statements

Content: Trial-balance equilibrium, main balance-sheet and income-statement items, and checks for variances and relationships. Practice: Complete a basic report-interpretation exercise.

6. Accounting-data analysis with Excel

Content: Filters, tables, IF, SUMIFS, cross-checks and pivot tables. Practice: Prepare an accounting-data validation template.

7. Preparing period-end data

Content: Missing entries, document matching, classification errors and closing checklists. Practice: Create a period-end preparation file.

8. Audit trails and report organisation

Content: Tracing back to sources, access boundaries, version tracking, report explanations and secure storage. Practice: Prepare a traceable data-document control report.

Integrated practical portfolio

Complete a month of sample purchasing, sales, receipts, payments and stock movements for a trading business. Link documents to customer, supplier and stock records; enter bookkeeping and software vouchers; reconcile accounts and stock and review a sample trial balance; and present receipts, payables, stock and cash summaries.

Suggested assessment

Knowledge and comprehension checks 25%; practical tasks in each course 35%; integrated final project and presentation 40%. Organisation of files, data accuracy, communication, task completion and professional ethics are considered alongside correct answers. This is the document's suggested assessment model, not a newly configured automatic examination.

Professional boundaries and certificate scope

These courses do not confer Turkish SMMM or YMM professional licences, or statutory professional powers concerning declarations, certification or independent services. Tax and electronic-document processes must follow current legislation and employer procedures. The education prepares participants for current working practices. A certificate alone does not promise placement, public appointment, a licence or legally regulated professional authority.

Frequently asked questions

Are there admission prerequisites?

Anyone may attend. Introductory topics start with the basics; computer practice is helpful in some modules.

What is the benefit of combining three courses?

Participants explore related workflows rather than one task alone and can demonstrate several relevant skills through sample work.

Does this programme guarantee a job?

No. The purpose is to develop usable skills for applications and workplace performance; employment outcomes depend on employer and applicant circumstances.