Türkiye ve Azerbaycan muhasebe uygulamalarının karşılaştırmalı analizi
Yükleniyor...
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Muhasebenin temel görevi işletme içi ve işletme dışı kişi ve kuruluşlara bilgi üretmektir. Üretilen bilgileri doğru analiz ederek kullanan işletmeler başarılı olmaktadır. Günümüzde, artan teknolojik imkanlar ve ülkeler arasındaki sınırların ortadan kalkmasıyla işletmeler teknoloji, küreselleşme, artan rekabet şartları gibi konularda sürekli değişmektedir. Söz konusu durum farkı ülke ve kuruluşların muhasebe bilgilerini herkes tarafından anlaşılan bir “dil”de, yani benzer standartta hazırlanmak zorunda bırakmıştır. Artık, birçok ülke Uluslararası Muhasebe Standartları bazında kendi standartlarını hazırlamıştır. Muhasebe bir bilgi sistemidir ve bu sistemde önemli olan faaliyet sonuçlarının sağlıklı ve güvenilir bir şekilde muhasebeleştirilmesi, mali tablolardaki bilgilerin gerçek durumu yansıtması ve aynı zamanda bu tabloların karşılaştırabilme niteliği taşımasıdır. Bu tezde Türkiye’de uygulanmakta olan muhasebe sistemini Azerbaycan muhasebe sistemi ile karşılaştırarak analiz edip muhasebe sistemlerinin olumlu ve olumsuz yönlerini belirlemek olarak ifade edilebilir. Yapılan çalışmada, her iki ülkenin muhasebe sisteminin tarihçesi, hesap planı, finansal tabloları ve ülke muhasebe standartları incelenmiş, karşılaştırmalı olarak analiz edilmiş ve sonuçlar değerlendirilmiştir.
ABSTRACT: The main task of accounting is to generate information for internal and external individuals and organizations. Businesses that use the information produced by analyzing them are successful. Today, with the increasing technological possibilities and the disappearance of the borders between countries, enterprises are constantly changing in areas such as technology, globalization and increasing competition conditions. This difference has forced the accounting information of countries and organizations to be prepared in a "language" that is understood by everyone, that is, in a similar standard. Now, many countries have prepared their own standards on the basis of International Accounting Standards. Accounting is an information system and the important thing in this system is that the operating results are accurately and reliably accounted, the information in the financial statements reflects the real situation and at the same time these tables have the quality of comparison. In this thesis, comparing the accounting system applied in Turkey with Azerbaijan accounting system to analyze and accounting system can be expressed as to identify the positive and negative aspects. In the study, the history, chart of accounts, financial statements and accounting standards of the two countries' accounting systems were examined, analyzed comparatively and the results were evaluated.
ABSTRACT: The main task of accounting is to generate information for internal and external individuals and organizations. Businesses that use the information produced by analyzing them are successful. Today, with the increasing technological possibilities and the disappearance of the borders between countries, enterprises are constantly changing in areas such as technology, globalization and increasing competition conditions. This difference has forced the accounting information of countries and organizations to be prepared in a "language" that is understood by everyone, that is, in a similar standard. Now, many countries have prepared their own standards on the basis of International Accounting Standards. Accounting is an information system and the important thing in this system is that the operating results are accurately and reliably accounted, the information in the financial statements reflects the real situation and at the same time these tables have the quality of comparison. In this thesis, comparing the accounting system applied in Turkey with Azerbaijan accounting system to analyze and accounting system can be expressed as to identify the positive and negative aspects. In the study, the history, chart of accounts, financial statements and accounting standards of the two countries' accounting systems were examined, analyzed comparatively and the results were evaluated.
Açıklama
Anahtar Kelimeler
Türk Muhasebe Sistemi, Azerbaycan Muhasebe Sistemi, Uluslararası Muhasebe, Hesap Planı, Turkish Accounting System, Azerbaijan Accounting System, International Accounting, Chart of Account
