The effectiveness of tahakkuk based state accounting registration method Bursa Metropolitan Municipality

One of the most important issues addressed in public financial management is government accounting.In this context, the accrual based state accounting record method has started to be applied.This accounting type, which is a more detailed and transparent system, is used to calculate the income and expenses of private institutions as well as municipalities. In this study, the effectiveness of the accrual based state accountancy method application over Bursa metropolitan municipality case is discussed.Laws, reports, articles, books and theses were used in the study.As a result of the evaluations, it can be said that the said system is very useful.