State accounting, the process of state accounting in Turkey and an application in PTT

The economic developmants, which has been taking place in the world effect accounting directiy the changing of Business operations are effected by this developmants, but accounting has a spacial place in the government like in te Private sectar. Accounting krown as goverment accounting. Keeps recard and reparts transcations of Fiscal policies of the Public carparations. Public carparations usa cash based government accounting system and this system has a lot of lackness. So, there was a need to use accruol basis government accounting and studies started in 1990 s and this systa has been applied since 2004. With this system, accounting system created which is appraplated general accepted accounting Principles and heathiy Works and aggregated accounting system. In this study definitions, aim, imparlance, histarical developmant of government accounting in Turkey, differances between cash based government accouting and Accrual basis government accounting has been mentioned. With this aim by camparing cash based government accounting and Accrual basis governmant accounting uniqe application take part related how Accrual basis government accounting is applied. In the application part of the study giving place to accounting recards of PTT in Erzincan an example application is carried out Abant Accrual basis government accounting which applied nowodays. Whith this example thanks to Accrual basis governmant accounting we see