Accrual based government accounting and sample practice

Increase in the integration of governments with the economic structure?s elements via the monetary and fiscal policies caused a change in the philosophy of government accounting which provides reporting of fiscal transactions in the economic system. Therefore, many countries started to pass from cash based government accounting system that shows only budget practice results to the accrual based government accounting which provides the recording and the costing of almost all the public service process when the fiscal events are just accrued. Globalization concept and the activities realized by the European Union, World Bank and International Monetary Fund obtained sole system in the government accounting has expanded the studies in Turkey in order to harmonize government accounting system with government accounting system of the other developed countries.The economic crisis in Turkey, the negotiations with the European Union and International Monetary Fund; the problems in the fiscal system like tax expenses and semi-fiscal operation executions made indispensable, the realization of fiscal reform which may provide fiscal transparency and accountability. In Turkey, fiscal reform activities has began with ?Project of Public Fiscal Administration? in 1995 and then has gained a serious dimension with the publication of Law of Fiscal Control and Administration of Public in 2003. So, national economy was classified. Analytic Budget System was formed and the establishments which take place in the general administration of public have passed to the accrual based government accounting system.In the thesis study, the development process of government accounting in Turkey; the causes of fiscal reform necessity; the law of fiscal control and administration of public and the other related sub-laws were analyzed. Especially accrual based government accounting and the account plan was observed in a detailed manner. In the sample study Strategy Development Department Chairmanship of Ege University was chosen and the administrative and fiscal structure of Ege University was analyzed via Strategic Plan and Administrative Activity Report that were published in 2007.Key Words: Fiscal Transparency, Fiscal Accountability, Public Fiscal Reform, Cash Based, Accrual Based Government Accounting.