The evaluation of the watering association in terms of accounthing and financial performance: Ceyhan Watering Association example

One of the most important sectors in our country is the agricultural sector. In Turkey, the management of water which is the source of agriculture has been alinated by the Public Waterworks Administration to Watering Association since 1990s. The aim of that study is to clearify how the Watering Association will be operated in terms of accounting the new Watering Association Law numbered 6172. That Association is responsible for getting the water which has importance vital as in the whole word off to the producers and controlling and managing the water systems. In that study, the financial performance of Ceyhan Watering Association and 2011 data of the accounting were analized. After mentioning the possible changes by the administration new law; annual financial statement, operating results and income statement of Ceyhan Watering Association are also examined. All these financial data are analized using the analysis of the comparative tables and Least Squares Metod (EKK) methods.Keywords1. Water2. Watering Association3. Accounting4. Financial Tables