Muhasebe bilikişiliği, mahkemelere mali konularda destek hizmetleri sağlayan ve uyuşmazlıkların çözümünde önemli rol oynayan mesleki faaliyetlerden biridir. Günümüzde görülen çeşitli davalarda muhasebe bilirkişilerine ihtiyaç duyulmaktadır. Bu bağlamda çalışmada önce bilirkişilik ve muhasebe bilirkişiliği üzerinde teorik olarak durulmuş, sonrasında işçi alacakları hesaplamalarını içeren bir uygulamaya yer verilmiştir. Çalışmanın amacı, işçi alacaklarının hesaplanmasında göz önünde bulundurulacak hususların belirlenmesi ve bu konuda hazırlanacak bilirkişi raporlarına yön verebilecek genel bir çerçevenin oluşturulmasıdır. Çalışmanın sonucuna göre iş mahkemelerinde hesap bilirkişiliği kapsamında yapılan hesaplamalarda maddi hukuk kadar alışılagelmiş uygulamaların da önemli olduğu belirlenmiştir. Ayrıca bilirkişi tarafından göz önünde bulundurulan etkenlere bağlı olarak hesap tutarlarının oldukça farklılık gösterdiği ve işçi alacaklarının hesaplanmasında diğer dava türlerine nazaran daha komplike bir durum söz konusu olduğu tespit edilmiştir.

1. INTRODUCTION Accounting expertise is one of the professional activities that provides courts with support services on financial matters and plays an important role in the resolution of disputes. Accounting experts are needed in today’s various cases. In this context, Brennan (2005) examined the expertise roles of accounting professionals in the resolution of disputes in England and North America perspective. He stated that this expertise duty had different standards than other accounting duties. He referred to the quality and importance of the expert evidence. Sanchez and Zhang (2012) stated in their studies that they examine the qualifications of experts, that experts are used in many cases and play a very important role in resolving cases. In this context, they have demonstrated the importance of experts in resolving two high profile fraud cases known as Enron and Healthsouth. 1.1. Purpose, Importance and Method of the Study In recent years, although there is a need for accounting expertise in various dispute issues, disputes between workers and employers are more clearly felt in labor courts. Although there are certain standards in the reports prepared by the accounting experts, the calculations made by different experts show different results and the numbers do not match, depending on the factors considered. In this context, the aim of the study is to determine the indicators to be taken into account in the calculations to be made within the scope of the accounting expertise, to determine the paths to be followed in order to create the expert report and to form a framework for these calculations. Accordingly, in the first part of the study; the expertise, accounting expertise and expertise issues in the labor courts have been briefly examined theoretically, and in the second part, the application for calculating the receivables claimed in a case between the employee and the employer is included. There are theoretical studies on accounting expertise in the literature, but there are not many studies on practice. This aspect emphasizes the importance of the study. The study was carried out by the method of evaluating and calculating each receivable item separately in line with the relevant legislation and laws, labor contracts, documents available in the file, information and other documents obtained as a result of on-site inspections. 1.2. Account Expertise in Labor Courts Expertise in the field of accounting is the presentation of special or technical information required to the court in all kinds of financial cases related to accounting (Kısacık, 2018: 300). This special and technical information may be related to laws such as; The Turkish Commercial Code (TCC), Tax Procedure Law (TPL) and special tax laws, the Code of Obligations, the Capital Market Law (CML) and the Labor Law. Because these laws also contain regulations on accounting practices ( Akyel, 2016: 97). It is quite natural that the examinations to be carried out in terms of the basic concepts of accounting and the principles of financial statement editing are carried out by experts of the subject (Utku and Kurtcebe, 2019: 266). The appointment of professional accountants as experts arises from the need for knowledge, experience and competence in this regard. The increasing number of business disputes has increased the need for an accounting expert in this area. As mentioned before, a significant part of the disputes in the labor courts belong to workers’ receivables. The calculation of workers’ receivables takes place on the basis of the Supreme Court’s jurisprudence and the principles of proof law, as well as material law information (www.bilgi.edu.tr). In other words, it is not enough to know the material law in accounting expertise, besides, the procedural provisions in the Civil Procedure Law (HMK) should be known and these rules should be observed in line with the decisions of the Supreme Court. Because procedural rules can sometimes prevent material law. In this sense, the following issues will be effective in taking into account the report to be prepared in expert judgment practices in labor courts (Bozkurt, 2009: 118). • Limited to Demand • Consideration of the Timeout Define • Consideration of Documents • Appreciation Discount (Fairness Discount) receivables can be listed as follows. statements, Some examinations and determinations requested by