Özet:

Coin was first encountered in Anatolian civilizations before Christ (BC) in the 7th century (century). The first to invent money were the Lydians. The first traces of paper money can be found in China in the 7th century AD (AD). From this date to 2008, when the concept of cryptocurrency was introduced, and until 2009, when cryptocurrency was first used, money prevailed in a centralized structure. Behind the first cryptocurrency, Bitcoin, lies the idea of a decentralized and independent financial asset. Therefore, a turning point has been experienced in the history of money with Bitcoin and altcoins. With the increase in the popularity of cryptocurrencies, it has been necessary to evaluate them correctly in terms of accounting and financial sciences. In this study, a detailed literature review was carried out after a general introduction to accounting, finance, history of money, blockchain technology and cryptocurrencies. In the implementation part of the research, journal entries for the accounting of cryptocurrencies take place as recommendations. Following the implementation part, the results and recommendations were emphasized. The research shows that, there is not yet a standard and universal method for accounting of cryptocurrencies. In the context of related literature, cryptocurrencies can be accounted for as Other Inventories, Other Financial Fixed Assets, Other Securities, Other Intangible Assets and Other Current Assets. The standard and universal accounting of cryptocurrencies will undoubtedly affect taxation practices.

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