Recognition into accounting of export transactions and an application at businesses producing ceramic sanitary ware

Construction sector holds a locomotive status for the country?s economy. Ranked 4th in the field of construction contracting in the whole world, Turkey has attained a spoken country status especially as far as infrastructure and accommodation residence needs are concerned. Turkey operates in many different fields of construction, and its operations conducted in the field of construction especially in Turkic Republics and middle east countries as well as Balkan countries not only affect country?s economy but also contributes to development concerning foreign trade. Turkish businessmen meet and meet constructional needs regarding accommodation, trade and many industries as well as infrastructure render services in this direction; product range and diversity include different products in construction sector.Turkey could manage to reach such a good point regarding production of construction materials and many construction items required in the field of construction; it involves in sales and export to foreign markets of a great number of construction material and product it manufactures in this field. It exports products related to Ceramics, Iron & Steel, Plastics, Marble and Natural Stone to many world countries; European countries being in the first place, and thereby generates effects on GNP.This study we have conducted is an applied study towards location and point Turkey occupies in the field of construction worldwide, influences of construction sector and businesses included in that sector on country?s economy as well as foreign trade requirement and process. In the study conducted, Eczacıbaşı A.Ş foreign trade and export department?s practices and operations were included in the study and treated as model. Firm?s accounting system and export practices concerning foreign trade and construction were discussed, the data obtained and practice results were included onto/in the thesis. I am of the opinion that this study will prove useful and contribute to organizations, establishments and persons located in construction sector operating in the field of foreign trade and export.