Petrol işletmelerinde hesap planı ve Türkiye Petrolleri Anonim Ortaklığı için bir öneri

In petroleum companies, two alternative methods, Successful Effort Method and Full Cost Method, are utilized for recording of petroleum costs (acquisition costs, exploration costs, development costs and production costs). The difference between the principles of recording of two methods and the traditional principles of recording necessitate forming chart of accounts specials for petroleum industry. In this study, charts of accounts utilizable for two methods are identified and a proposition for Türkiye Petrolleri Anonim Ortaklıgı is presented. Keywords :Successful Effort Method, Full Cost Method, Petroleum Costs, Chart of Accounts