Özet:

In this study, the necessity of accounting course in law school course curriculum is examined in the context of law and accounting. In the fifth paragraph of the general justification of the Turkish Commercial Code No. 6102 (TCC), the objective is to be a part of international markets. In order to reach the target, it is necessary to arrange the financial statements according to international standards. Accordingly, in the Turkish Commercial Code, financial statements are clearly regulated in Articles 68 to 81 of the business books section and 514 to 528 under Tab Financial Statements and Reserves. Section of the Joint Stock Companies section. Basic rules of accounting are also included in the TCC. In addition to this, there are rules in the tax law on what are the commercial books, how to keep the financial statements and how to determine the taxable profit. There are also regulations on the use of books as evidence in the Code of Civil Procedure. Although there are many regulations in these laws, in some of the related subjects the essence of these subjects cannot be explained, while in some of them the subjects are not processed at all. In this context, when the curricula of the faculty of law are examined, suggestions have been made about when the accounting course should be given and compatible with the other courses.

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