MALİYE BAKANLIĞI TEKDÜZEN HESAP PLANI İLE KAMU GÖZETİM KURUMU HESAP PLANI TASLAĞININ GELİR VE GİDER HESAPLARI AÇISINDAN KARŞILAŞTIRILMASI

With the globalization experienced in the world in economic terms, Turkey's efforts to comply with international standards have gained momentum. This led to the formation of an economically complex structure. This complex structure also made itself felt in the accounting record system and required updating of the uniform chart of accounts used in the current situation. A new draft accounting plan has been prepared by the public oversight authority in line with Financial Reporting Standards as of 2018. In this study, a uniform Chart Of Accounts prepared according to the General communiqué on the application of the accounting system used in the current situation and the income and expense accounts included in the draft chart of accounts in accordance with Financial Reporting Standards were compared. The comparison was made primarily between the account class and then the Account Groups and finally the accounts. It has been determined that there are significant differences between both plans of accounts. The draft plan included more accounts than the current account plan. It was also concluded that there were changes in the account names used in the draft plan and that the account descriptions contained in the draft account plan were more detailed.