Comparison of Kazakhstan accouting system and Turkish accouting system

Accounting that is known as a language of business has an important role to get across between related persons and establishments. Accounting is to record cases and processes which are financial attributes at business and to categorized reports. Every country has accounting systems that have been developing according to their economic situations.Due to the fact that market entegration is too rapid in our days, countries have begun to raise their national accounting systems into international accounting standarts,compatibly. After The Soviet Unions had dispersed .With effect from the Independence, Kazakhstan took a giant step forward to develop its accounting system by taking a consideration the world standarts and also national economic conditions. The first and one of the most important steps is ?Accouning Financial Reporting? laws which was allowed on 26th of December,1995. In this study, It has been compared Kazakhstan Accounting System and Turkish Uniform Accounting System.Fixed important subjects were abstracted below. . At Kazakhstan Account Plan , Assets liquidity has been being arranged from the lowest into the highest liquidity and sources from its longer period of time into shorter period of time.This shows us that account plan is still the features of the old system. In addition there are no cost accounts instead of this ,there are production accounts. . Active Balance ordered in Kazakhstan has firstly non-liquidity assets and then liquidiy assets. In passive section , firstly there is a capital ,and secondly sources have been arranged. In addition The footnotes of the financial charts are not in the supplements of the financial charts. It is shown in a clear letter which is a sperated financial chart. . The record methods that were in The Soviet Unions have still been using. These are Memorial- Order and Journal-Order. Businesses have to keep boks one of the Memorial-Order or The Journal Order according to their record method. Both of the record methods raise their filling accounts. Kazakhstan discovered the lack of account system and they agreed on passing ino International Financial Report Standarts. Joınt-Stock Company with effect from 2005 and other companies with effect from 2006. On the other hand , despite with this agreement both the lack of translation in Kazak and in Russia in the field of I.F.R.S and also the lack of education .This matter extends this process of transition . So companies prefer to use the older system