Abstract:

In Turkey, the regulation that enables the implementation of the single order in the current accounting system was implemented at the end of 1992, and in 1994 it entered into force. The increasing complexity of the economy has also led to the continuous development and change of accounting in Turkey and in the world. The new accounting standards have been developed, resulting in the need to update the accounting plans. Standardization of accounting plans benefits from different aspects such as accounting teaching, the implementation of accounting practices in the electronic environment, the adaptation of accounting employees to the new business and the audit in the business change. The draft accounting plan that fits the Financial Reporting Standards, created according to the need, was open to opinions and recommendations by the Public Supervision Accounting and Audit Standards Board published on the website. This study is based on the analysis of the cost accounts contained in the draft in comparison with the cost accounts contained in the Accounting System Application General Notice. The research method was used in the study. The analysis is based on account groups, accounts and account descriptions. The results of the study have seen significant differences in some account groups. The number of accounts in the different groups has increased. The draft cost accounts found that it contained more accounts than the existing account plan, and the account descriptions were generally more detailed.