Intercity bus management on Trabzon sub region and specific accounting transactions

The objective of this thesis is to specify economic contribution of intercity bus management on the Trabzon Sub Region and give information about the accounting transactions specific to intercity bus management basing on the intercity bus companies in that region, agency and bus terminal offices data by giving information about the intercity bus management in Trabzon Sub Region. Thesis has been addressed in three sections in parallel with this objective. In the first section, the definition of intercity bus management, historical development in the world and Turkey, general and structural features and conditions of intercity bus management and its contribution to Turkey's economy. In the second section, Trabzon Sub Region has been defined and economical contribution of intercity bus management in Trabzon Sub Region by giving information about the intercity bus management in the Trabzon, Ordu, Giresun, Rize, Artvin and Gümüşhane that form this region. In the third section, accounting organization of intercity bus management, its status in the Turkish tax laws, and at last features of accounting transactions of intercity bus management have been referred and these features are explained with samples. In the conclusion and suggestion part of the study, some suggestions have been put forward by making overall evaluation.