Computer based accounting assesment of application in Turkey

SUMMARY In this study, accountancy (with computer) and it's procedures in our country's computer system are examined. Accountancy with computer contains using computer for accountancy procedures, saving this knowledge in magnetic discs, and presenting this knowledge in magnetic discs or as notebooks and reports whenever you want. Rapid developments on computer technology ensure processing, hiding and transferring the knowledge very economic, safe and rapid. Increasing speed and capacity, and on the other hand reducing prices of computers broadened computer using field. Especially, with the development of personnel computers, they have taken part in our houses and offices, computer consists of hardware and software systems. Hardware system become a sector which requires the high technology with that important firms in the world are able to make production. On the contrary, software system, which leans on brain power more than technology, became an important and development sector which can be used with group study and also individually. In our country, computer hardware is imported except some other side-products. It's very easy to assemble computer parts, so most parts are imported. Software is also imported but we can see some developments. The firms which produce various software systems are established recently. All these developments reflect on agree exactly. Almost all of the accountancy procedures are done with computer. That's why it's necessary for accountants to learn computer using and to have computer knowledge and skill. Computer hasn't altered the accountancy target, principles and functions. Double-side recording system which has been used for about 700 years is still the best. Because, very big facilities in applying the system were ensured. Computer broadened the aim (target) of accountancy, made it's principles more active and it's functions working easy. As a result of these researches and examines, in spite of some deficiencies, it was seen that accountancy procedures are completely done with computer. But lawsinfluence accountancy, we will see that necessary laws hasn't been made yet. This situation influences computer accountancy convert to improve regularly. In the first section of our study, knowledge about computer has been explained and to do accountancy procedures using computer and to improve them are examined. In this section accountancy knowledge and its. Second section, temperate the improvement of accountancy are examined. Finally accountancy knowledge and it's system are Explained as diagrams in lower systems. In the third section, using computer, application of accountancy in Turkey, programs qualifications of users and legal power are examined. Finally the poll of study is evaluated and suggestions are improved.