Özet:

As in the whole world, in Turkey, both the whole of agricultural activities and cattle breeding in this whole, especially in terms of meat and milk production, are of great importance for the survival of humanity and for economic reasons. For this reason, in this study, the subject of depreciation in cattle in agricultural activities is discussed. In the study, firstly, general information on cattle breeding and depreciation was given, then depreciation and accounting transactions in cattle kept for use in milk production and breeding business were examined theoretically and practically in terms of Tax Procedure Law (TPL) and Turkish Accounting Standards (TAS). In the selection of the examples, the frequently asked questions encountered in practice were taken into account. In the following parts of the study, a table has been prepared in order to compare the depreciation processes of tangible fixed assets (therefore, bovine animals kept for use in business activities) in terms of (TPL) and TAS. Thus, the perspective, similar and different aspects of both regulations on depreciation have been tried to be expressed clearly. In the last part of the study, period and end-of-period accounting records were made for exemplary accounting practices according to VUK and TMS in an agricultural enterprise engaged in cattle breeding, especially in order to set an example for those who practice. In accounting transactions, Uniform Chart of Accounts (THP) is insufficient in accounting for agricultural activities (for example, the absence of an appropriate account in the accounting of valuation differences that will arise in the case of recording biological assets and subjecting them to net fair valuation), as in many other issues, so its implementation in our country in the future. The Plan of Accounts Draft in accordance with the Financial Reporting Standards, which was planned, was used.

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