Barter applications and accounting processes

The purpose of this thesis is to recognize the barter system which has been widely heard in the world and in our country, to examine from the perspective of accounting applications and to examine the sectoral applications through examples and to reveal the possible improvement points of the system. In the study, the barter system was dealt with all known dimensions and various examples and business world practices were tried to be revealed. In the last part of the study, the barter applications of an airline company operating a barter system have been documented through real examples and the applications have been examined in terms of various dimensions of the system. In the results and recommendations of this study, the actions and various recommendations to be taken by the public and business world have been put forward for the improvement and expansion of the barter system.