Master's thesisanalysis of construction works in return for flats in the context of economics and accounting: A sample application in siirt province

Sheltered areas generally come to mind when it comes to construction work. This thesis consists of structures formed by the combination of products such as iron, sand, cement, etc.The construction sector, with its wide network of related sectors, is among the locomotives of the economy in the world and in Turkey.Although construction in return for flats is a common practice in Turkey, there are not enough scientific studies on the accounting of this practice. This thesis investigates the concepts used in the construction sector, the place of construction in the national economy, the extent to which construction works affect the national economy, their effects on employment, accounting concepts related to construction,the taxes/duties incurred as a result of construction, and the determination of the tax base by using the concepts related to the accounting system used in the construction sector.It includes information about how construction works in return for flats are carried out, the stages it goes through, and general explanations about the construction.How construction works in return for flats, the stages it goes and general explanations about the construction are included in this study.After examining the construction sector, the transactions and accounting records of a company in Siirt province, including the entire process from obtaining a license to completion are explained.In this study, which is an example of accounting for construction transactions in return for flats for Siirt province, it has been determined that the tax base changes due to differences in costs in different provinces. Key Words:Construction Sector, Construction Accounting, Siirt, Construction Economy, Construction in Return for Flat