In healthcare business end-term procedures mutual examine according to the uni̇form chart of accounts and turkish accounting standards Turkish accounting / financial reporting standards

With the globalization process in the world, countries' desire for becoming a part of the global market provided the preparation and use of International Financial Reporting Standards which is the universal language of accounting. Reasons such as the fact that Turkey is considered having a status of being a developing country economically, that it is traded at the international exchange of stocks and bonds and Turkish companies' development of international commercial relations, made it necessary in the country to carry out internationally valid and appropriate studies for accounting standards. This working process of Turkey continued with the preparation of Turkish Accounting Standards compatible with IFRS (International Financial Reporting Standards) and finally with the new Turkish Commercial Code, the use of Turkish Accounting Standards became compulsory. In addition, the fact that standards do not have application substructure and there are differences between Turkish Accounting Standards and the current accounting politics shows that the studies about this situation should be significantly focused upon. In accordance with this necessity, the purpose in this study is to mutually analyze year-end valuation procedure and year-end accounting records according to Unified Accounting Plan and Turkish Accounting Standards. Health is a continuous and an endless need, investments in health continue with improvements, health transformation program started by Turkey in 2002 and health investments' gaining a great momentum in Turkey can be shown as the motives of the fact that year-end procedure is carried out on health institutions. Besides, in accordance with Turkey's strategic plan of 2013-2017 and 2023 objectives, health expenses increased. In addition to that, the fact that private sector health expenses did not get to the expected point in the total health expenses increased the promotion investments about private sectors. In this study, different accounting records according to Unified Accounting Plan and Turkish Accounting Standards basically for the entrepreneurs in health sector have been mutually analyzed through health institutions in accordance with supporting the carried out promotions. Key Words: International Financial Reporting Standards, Turkish Accounting Standards, Unified Accounting Plan, Year-End Procedure, Health Expenses, Health Institutions.