Yıl 2018, Cilt: 5 Sayı : 1 Sayfalar 84 - 99 2018-03-30
ACCOUNTING SYSTEM IN STATE UNIVERSITIES: BUDGETARY ACCOUNTS AND IMPLEMENTATIONS
Fatma TEMELLİ
24 261

Öz Purpose- Accounting holds an important place both in the private sector and the state. State accounting keeps transaction records regarding financial policies of public institutions, and reports. With the introduction of the 5018 Public Financial Management and Control Law (PFMCL), new concepts emerged and it made the current situation of the state available any time by using the budgetary accounts. The purpose of this study is to examine the budgetary accounts of state universities.  Methodology- The accounting system and budgetary accounts in the state universities were addressed in a theoretical framework, and supported with sample applications.  Findings- According to the findings of the study, the income should be collected and the expense should be paid in order to associate the expense and income accounts of the universities with the budgetary accounts. Every amount paid is not a budget expense, as well as every amount collected is not budget income.  Conclusion- Considering the university accounting implemented in Turkey and the working methods of the budgetary accounts, the implementation of the system in countrywide can lead to challengesdue to the fact that a complete accounting union has not been established yet. In state universities, the budget should be regulated not only as an income-expenditure forecast but also as the most active and efficient use of financial resources.  

Anahtar Kelimeler

State accounting, university accounting, accounting system, special budgeted institutions, budgetary accounts
Ada, S. and Baysal Z. N. vd. (2009). Eğitim Yapıları ve Yönetimleri Açısından Çeşitli Ülkelere Bir Bakış, Ankara: Pegem Akademi.
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Konular Sosyal
Yayımlanma Tarihi 30 Mart 2018
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Yazarlar Orcid : 0000-0001-7436-5289Yazar: Fatma TEMELLİ

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Yayımlanma Tarihi : 30 Mart 2018


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Fatma TEMELLİ