With the financial statements brought into practice with a single layout account plan, especially the balance sheet and The financial situations of the enterprises are summarized with the income table. Financial statements, business owners and third parties interested in the enterprise gives information about Durmu. People who will use these tables, what are the tables They have to know what they can learn. Financial statements, in different ways by those interested in these tables interpreted. For this, financial statements should be arranged in a certain formal structure. Financial statements have a certain level of accounting of the people who will be interested in them. is prepared by assuming that they are. Financial statements must be prepared at certain periods. In time of these tables It is important to prepare. In the preparation and presentation of financial statements Future delays adversely affect the economic structure of the enterprise. Learning activity 1 ’; The formal structure of the balance sheet, the balance sheet principles and the balance sheet arrangement is emphasized. Learning activity 2 ’; The formal structure of the income table, the income table principles and The arrangement of the income table is emphasized.
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