Evaluation of accounting practices in teachers' houses in of uniform accounting system and a case study

Teacher's Houses, affiliated to the Ministry of National Education are institutions established for social purposes, but engaged in commercial activity. By going beyond providing accommodation services to public personnel, which is their main purpose, teachers' houses carry out similar activities with accommodation businesses operating in the private sector. Commercial activities of the institutions must be recorded with accounting and they must fulfill their tax obligations. The accounting of the teacher's house is applied according to the uniform accounting system and special chart of accounts. In this study, accounting practices in teachers' homes were evaluated according to the uniform accounting system and detailed with examples. In the application part of the study, using the case study method, the accounting practices that should be in teachers' houses are shown according to the of uniform accounting system.