Examination of accounting process in agricultural enterprises and comparison with TMS-41 standard: Sample application on Gaziantep pistachio cultivation

It is known that agriculture is as old as human history. It is known that people's need for food diversity has constantly increased since the beginning of their existence. In the early days, people carried out a more primitive agricultural activity and grew enough food to meet the needs of the household. However, today it is seen that capital companies are making serious investments in the agricultural sector and growing agricultural products. Thanks to the large investments made, enterprises that produce crops in bulk meet the food needs of the country's population and contribute to the country's economy with export income. In addition to these situations, the most important factors that distinguish the agricultural sector from other commercial and industrial enterprises are the production and stock keeping method. Therefore, it was thought that there was a need for an accounting method that would be different from the bookkeeping method of other sectors. In this thesis study, the book records of enterprises operating in the agricultural sector were examined and the differences between the Tax Procedure Law and Turkish Accounting Standards were pointed out and their positive and negative aspects were tried to be stated.