CANLI VARLIKLARIN TMS-41 KAPSAMINDA TEK DÜZEN HESAP PLANINDA MUHASEBELEŞTİRİLMESİ

Abstract

In addition to other problems that the agricultural sector faces, these businesses also have an accounting problem. In the later parts of the study the emergence of the problem of agricultural accounting and its solutions are discussed extensively. The accounting problem of the agricultural enterprises was tried to be solved by taking the existence of globalization phenomenon into consideration, and the accounting standards that are developed by international institutions were started to be applied in these enterprises as well. In this study, the consequences of applying the TMS-41 Agricultural Activities Standard by using the existing Uniform Accounting Plan in Turkey to the agricultural production of a livestock farming are evaluated. In this work, the account groups and the accounts in these groups that are recommended to be added to the Uniform Chart of Accounts by academicians were moved beyond suggestion and these account groups were added to the Zenom Program - the professional accounting program. The diary entries of an enterprise producing meat lamb were edited with the Uniform Chart of Accounts and the journal and ledger were established presenting the records related to the biological assets among others. In our opinion, TMS-41 Standard is not an alternative of Uniform Accounting Plan. This circumstance is valid for other Turkish Accounting and Financial Reporting Standards as well. The required action to be taken is to add the accounts in accordance with the standards to the existing account plan and make the necessary changes in the tax laws.

Keywords

• Living Assets
• TMS-41
• Agricultural Accounting
• TMS-41