Period and applications of accural basis public accounting

SUMMARY PERIOD END APPLICATION of ACCURAL BASIS PUBLIC ACCOUNTING Keywords: Government, Government Accounting, Public Sector Committee. The method being used in Turkey which means collecting incomes and paying expenses is nomed cash basis record method and this method seems to be insufficient for what is wanted by a public accounting system. Therefore, the necessity of the recenstruction of the present public accounting system comes to forth. This situation requires renewing the present applied cash basis record method or substituting it a new one. In practice in many countries, the cash basis record method was abandoned. Instead of using this method, the accural basis record method which includes the budget's incomes and expenses as the first method does the some process is seen to be preferred with respect to cash basis record method. For Turkey, the situation seems to be in this direction. With this thesis, it is stressed that the new period end applications to be seen after integrating the accural basis accounting system as being one of the public accounting record methods provides some interpretations about activities of the public organizations. Thia thesis consists of three main parts. In the first part, the general features of the public accounting one tried to introduce. In the second part, accouts and then: workings used in cash and accural basis record methods are revealed one by one, methods and consolidated budget application being shown in two entries are evaluated comparatively. In the third part, the period and applications to be made in cash and accural basis methods are introduced and a monography belonging to Central Accountancy of Highways is provided. The monography is analyzed with the basis of both accural and cash basis record methods. The results are evaluated in a comparative way. In the contusion part of the thesis, a general evalution is presented. IX