Abstract:

The agricultural sector has a strategic importance, in particular as a sector that produces basic needs. One of the most important components of a developing economy is the agricultural sector. The agriculture sector in Turkey has continuously grown except in 2007. In terms of agricultural economic size, it reached the first place in Europe and the seventh place in the world. The size of the agricultural economy increases the importance of any type of income and expenditure records. This is also important in order to prevent unregistered formations in the country’s economy. Cultivating intellectual capital, which achieves that the records are made in accordance with the legislation, law and standards, is of great importance for the agricultural sector. The developments in the accounting field in our country and the decisions taken in the international field have made it compulsory for the implementation of new rules and systems in the whole of the profession. The changes made in order to have an international character have also affected the agricultural accounting. In this context, the purpose of the study is to determine how many courses teaching how to make income and expenditure records occurring in the agricultural sector in accordance with the legislation, law and standards in the universities in Turkey are included in the departments given accounting education.

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