Özet:

The first accounting plan studies of the Republic period were created by Nihat KİVER on 1925 for “Türkiye Sanayi ve Maadin Bankası” and four factories affiliated with this bank.. In 1971, the experiment of the uniform account plan of the State Owned Enterprises began. Therefore, since the establishment of the Republic in the State Economic Enterprises accounting practices it has been the locomotive of the transition to a single chart of accounts in Turkey. In 1972, the Uniform General Account Plan, which was started to be implemented in the State Economic Enterprises, tried to provide a uniformity. It is also aimed that the Genel Uniform General Account Plan is a scientific application that takes into account the needs of enterprises. In the initial stage, it was compulsory for State Owned Enterprises and voluntarily for private sector. This study aims to investigate uniform accounting initiatives of PEEs for over 48 years between 1923 to 1971. The study highlighs uniform chart account process from historical progress perspective which forms its sifnificance and it uses desrciptive analysis. In this study, the attempts to create a uniform chart of accounts and the changes and developments in the transition period to the implementation of a uniform chart of accounts were tried to be determined. In addition, This study aimed to the transition to the Uniform Accounting System in Turkey reveal the contribution of accounting and reporting systems.

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