What is the specialty of Accounting and Controlling (online):

Accounting is the recording and tabulation of the inputs and processes that represent economic events according to a specific system, the financial information used mainly by managers, investors, tax authorities and other decision-makers, with the aim of distributing resources within institutions, companies, organizations, or government. The accounting name was derived from the use of the word financial account.

This accounting is concerned with the accounting methods necessary to review the flow of accounts, and the credibility of the data they provide to external parties, with the need to investigate credibility and transparency, knowing that they are in accordance with generally accepted accounting principles and standards, so that the party doing this is a neutral external party, which is known as the chartered accountant or the audit office, His work is related to management, and large companies appoint him to monitor their internal system.

History of Accounting and Controlling specialization:

The origins of accounting science go back to the era of ancient civilizations, such as the Pharaonic, Greek and Roman civilizations, where accounting was an activity focused on “recording and book-keeping” called accounting. In ancient times, the rich gave some individuals the right to manage their agricultural and economic resources, provided that these individuals record the incoming and outgoing of these resources with the issuance of an account statement showing how these resources are managed. That is, the idea of ​​accounting for economic resources between those who own those resources and those who manage them appeared a long time ago. The double-entry system in use today was discovered by the Italian mathematician Luca Bachtello in 1494.

The importance of studying the specialty of Accounting and Controlling:

The goal of accounting, in general, is to provide financial information and the most important of this information:

Determining the result of the activity of the economic unit during a certain period of time (profit or loss).

Determining the financial position of the economic unit (the company), which is represented in the sources of the unit's funds from where they were obtained and the uses of these funds at the end of this particular time period.

Knowing and calculating the net cash flows of the economic unit during the same specific time period.

Record all operations of the economic unit.

Providing a means to control the financial operations of the economic unit, especially monetary transactions.

Accounting and Control courses:

• Accounting major
• Principles of Accounting.
• Cost Accounting.
• Managerial Accounting.
• Financial Accounting.
• Tax Accounting - Income Tax Accounting.
• Intermediate Accounting.
• Auditing.
• Microeconomics - Microeconomics.

Fields of work for the Accounting and Controlling major:

• public accounting
• tax accounting
• Financial Accounting
• accounting administration
• Cost accounting
• audit
• criminal accounting
• government accounting
• Accounting Information Systems

Best Universities for Accounting and Controlling in Turkey:

• Istanbul Arel University
• Baskent University
• Istanbul Aydin University
• KadirHas University
• Nisantasi University

Best Universities for Accounting and Controlling in Russia:

• Lomonosov Moscow State University
• Moscow State Institute of International Relations (MGIMO University)
• Novosibirsk State University.

Best Universities for Accounting and Controlling in Germany:

• The University of Mainz.
• The University of Constance.
• Jena University.
• University of Wuppertal.
• Frankfurt University.
• University of Erlangen