Wholesale market brocage and accounting

Our country, which has four seasons, is defined as a country with a developing economy. The agriculture sector is the basis of our developing economy. For this reason, professionals who have an active role in the agricultural sector and are engaged in market brokerage activities contribute to the mobility in the agricultural sector and provide a great momentum by increasing the participation of especially small-scale producers in the economy. Considering the power to influence other sectors and the capacity to take place between the producer and the consumer chain, the importance of the members of the profession in the agricultural sector becomes more understandable. Due to its structural features, different practices and legislations have been made mandatory in accounting and tax transactions for the activity of Wholesale Market Brokerage. In fact, the inspections of these obligations have been seriously tightened and importance has been given to the deterrent of sanctions. It is seen that there is a lack in the literature about how the document order and accounting records should be made in accordance with the current legislation of the Market Brokerage activity, which has different applications and document arrangement. In this respect, in this study, it is aimed to explain the theory and applications of market brokerage transactions within the scope of accounting with the help of examples. In this context, it is thought to make an important contribution to the literature. Keywords: Wholesale store, Wholesale market brocage, Merchant.