Özet:

Although there is still debate about when accounting was first invented, its history dates back to ancient civilizations. The civilizations of Mesopotamia, ancient Egypt, Babylon and China are regarded as the first starting point of accounting in various sources. Accounting, which was used mostly as a recording, measuring and calculating tool in the period it first appeared, has developed and evolved over time. Accounting has taken the first step towards becoming a modern science with the double entry book-keeping method in the book Summa Arithmetica written by the Italian mathematician Luca Pacioli at the end of the 15th century. The invention of money dates back to the Lydian period in the 7th century. Though accounting has become more integrated with technology today, the concept of money has also begun to change. In this study, first of all, the definition and history of accounting are provided. Then, the definition of money and its development process as well as the concepts of blockchain and cryptocurrencies are discussed. Legal legislation related to cryptocurrencies in the World and in Turkey is also discussed. The relevant literature in the World and in Turkey is synthesized and discussed as well. In the implementation section of the study, journal entries regarding the accounting of cryptocurrencies are presented as examples. The findings showed that crypto assets can be accounted for under Other Stocks, Other Financial Fixed Assets, Other Securities, Other Intangible Assets, Other Current Assets, Cryptocurrencies and Crypto Assets.

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