Turkey - Russia and Azerbaijan comparative accounting system

Accounting is an information system and this system is supposed to possess, proper and secure accountability of the transactions, the real situation reflecting financial tables and at the same time, comparability of these tables. The purpose of this study is to analyze and compare the basic outlines of accounting systems which are implemented in Azerbaijan and Turkey and to define the advantages and disadvantages of the system being accepted in Azerbaijan. In this study, history of both countries, accounting system, 'chart of account', financial tables and country accounting standards are investigated, analyzed comparatively and results are evaluated. Key Words : Accounting System of Turkey, Accounting System of Azerbaijan,Accounting System of Russia, Chart of accounts.