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HİZMET MALİYETLERİNİN STOKLAR HESAP GRUBUNDA AKTİFLEŞTİRİLMESİ ve SAĞLIK İŞLETMELERİ ÖRNEĞİ
2013
Journal:  
Trends in Business and Economics
Author:  
Abstract:

Services provided by health care organizations, which are example of service organizations, might not be completed at the end of the period. Since incomes resulting from services cannot be evaluated, the Turkish Accounting Standards-2 Inventories enable to activate this service costs in a stock account. These activated costs are transferred to final accounts and recorded at the same period with the incomes arising from service costs. However, in this case, the incomes and expenses belonging to previous periods would not be recorded in their own periods. This study put forward a suggestion to record incomes and expenses in a uniform accounting system together and within the period that are occurred.

Keywords:

in stock of service costs, the example of activeization and health enterprises in the account group
2013
Author:  
Abstract:

please enable you to activate this service costs in a stock accunt these activated costs are transferred to final accunts and recorded at the same period with the current revenues resulting from services cannot be shown in the turkish accunting standards2 ınventories enable to activate this service costs in a stock accunt these activated costs to final accunts and recorded at the same period with the revenues abstract from service however in this case the revenues and fraud to previus steps would not be recorded in their own era this study put forward referral to record to fraud in revenues and accunting system are accunts and accunts filed by the accunts and accunts server are accunts file to the accunts file to the accunts and accunts file with the accunts file to the accunts and accunts file to the accunts and accunts file to the accunts file to the accunts and accunts file to the accunts and accunts and accunts and accunts file to the same period is accunts file to the accunts file to the accunts() limit to the accunts and accunts

Keywords:

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Trends in Business and Economics

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

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Article : 169
Cite : 89
Trends in Business and Economics