A comparative application in terms of uniform accounting system and TAS 41 agricultural activities standard in banana production enterprises

Agricultural activities are of great importance in Turkey as in the whole world. For this reason, agricultural activities need to be taken under control for the development of agricultural enterprises. Unfortunately, accounting remains in the background in the agricultural sector in our country. Agricultural enterprises should give more importance to accounting in order to develop the agricultural sector and to see their financial situation more clearly. In this study, it is aimed to compare the accounting records kept in banana production enterprises according to the Uniform Accounting System and Turkish Accounting Standards and to reveal the differences between them. In the study, the data of an enterprise engaged in banana production between 2023 and 2024 were used. Accounting transactions of the enterprise for the years 2023 and 2024 were carried out, accounting records according to TDMS and TAS were compared and differences were revealed. It is thought that TDMS is not sufficient for agricultural activities, while TAS is more suitable for banana production enterprises since it deals with accounting transactions in agricultural activities in more detail. Keywords: Agriculture, Banana, TAS 41, Agricultural Activity, Uniform Accounting System, Turkish Accounting Standards.