Accounting state historical development in Turkey and comparative analysis of the government accounti̇ng

In this study, progress in governmental accounting from past to present, methods, the transitional stage from Cash Based Govermental Accounting to Accrual Based Govermental Accounting and the benefits of this system are explained comperatively. In our country, Cash Based Govermental Accounting was used for a long time. This system was enough to meet the information needs of those concerned in public finance management in the past. As time passed by, the developments in public service maked this system insufficient. The fact that there is no unity in public adminsistration in terms of accountancy removed the opportunity of making comparison between administrations. As mentioned above, Cash Based Govermental Accounting which was insufficient in many cases needed reorganization. For this reason, Public Finance Management and Control Law the 5018 whose studies first started in 1995 and which entered into application with its all provisions in 2006, has made great revisions in public management. Thanks to these alterations, it has been possible to submit the financial situation of the government with the financial reports in the end of a fiscal year, analyze the subjected charts and accountability, financial transperancy and strategical budgeting are recognized. Moreover, the system administrators have the competence to use the public facilities has led them to make healthy decisions about the state of the financial system. Transition from the Cash Based Govermental Accounting to the Accrual Based Govermental Accounting is in the center of the reformation studies made in public finance management. The reason is that the new accounting system to record all financial activities of the public and is a system with reporting capabilities. The main aim of recording of all financial activities of government is to prevent subjected transactions from being unrecorded and enter these activities into accounting record according to their real cost. Acrrual Based Governmental Accounting has turned into a system which meets the expectations of accountancy. Keywords : Governmental Accounting, Accrual BasedGovermental Accounting, Cash Based Govermental,Accounting, Financial Transperancy, Accountibility, Strategical Budgeting