M.suphi ORHAN, Murat SERÇEMELİ

Tahakkuk Esaslı Devlet Muhasebesinde Bütçe Hesapları ve Muhasebeleştirilmesi / Budget Accounts and their Accounting in the Accrual Based Government Accounting

Öz: Tahakkuk esaslı muhasebe sisteminde devletin varlıkları ve sorumluluklarıyla ilgili

Anahtar Kelimeler:

Tahakkuk Esaslı Devlet Muhasebesi, Muhasebe Sistemleri, Bütçe Hesapları.

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In the accrual based government accounting the information which is related to gov ernment’s assets and responsibilities are recorded completely and in time. At the same time in terms of budget accounting cash based accounting system, which was used before, is sustained by the help of reflective accounts. In the accrual based accounting expenses are recorded when government’s debt appears for purchased good or service and revenues are recorded when they are accrued. Therefore accounting system can monitor both expenses and revenues which are related to budget application and expenses and revenues which are not accepted as expenses and revenues in terms of budget application. In this study, budget accounts, which provide connection between cash based budget transactions and accrual based accounting, are addressed to monitor process of transition to accrual based government accounting. For this purpose every budget accounts were reviewed to explain in which transaction it was used with the help of sample journal entries. As a result we can say that it is possible to keep track of both budgets’ transactions and other activities of governemnt in individual accounts in government accounting system and also we understand that the current system is extremely beneficial in terms of accurate view of the government financial situation.

Keywords:

Accrual Based Government Accounting, Accounting Systems, Budget Accounts.,

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