Costs and accounting in the livestock enterprises

299 ABSTRACT In this study (thesis) agricultural sector, agricultural enterprises, international accounting standard agriculture and costing, accounting practices at in livestock enterprises according to uniform accounting system are examined. In The first chapter general information about agricultural activities and agricultural production structure is presented. In addition, importance and position of agricultural sector in Turkey economy is mentioned. Definition, importance, advantages and historical background of agricultural accounting are explained in the second chapter. Further more, agricultural accounting practices in developed countries and Turkey is compressed and studied under current lows. Third chapter involves international accounting standard agriculture. Firstly, brief information about exposure draft is given. Then, first of all, is presented about standard pure knowledge. After that, comments about this standard from authorities dealing with accounting are presented. At the end of third chapter probability of the standard practicability at agricultural enterprises in Turkey is discussed and also sample practice in given. In the last chapter evaluation, costing and accounting practices under uniform accounting system are dealt with in the livestock enterprises. Deprecation, revaluation, renew fund practices are investigated in livestock enterprises. After that, cost center, cost types, cost object are worded. Later, classic costing methods are examined for livestock enterprises. Finally, a new model is offered for costing and accounting in this enterprises and a sample practice according to uniform accounting system is built. As the result of the study it is seen that due to its deficiencies uniform accounting system can be applied to livestock enterprises but it must be mentioned, when the characteristics of the agriculture sector and international accounting standard are put into account, preparing a chart of account and accounting standard peculiar for our agricultural sector will be necessary.