Özet:

Gold, from the past to the present, is a valuable mining that is highly preferred in our country as well as throughout the world. However, these valuable assets that are mainly used in jewelry and jewelry are mostly unregistered. The remaining of the capital needed for economic development and development in this way is seen as a significant loss for the country. In order to bring these assets to the economy, gold began to be registered with the banking system after 2000. So gold has also become an active financial instrument as well as a savings tool. On the one hand, the entrance to the banks as a fund is provided, on the other hand, a new product, a source has emerged for those who want to use the gold fund. As a result of the accelerated legal regulations after the 2000s, banks began to use gold loans in exchange for the physical gold deposits they began to collect. This development has transformed gold into a personal savings, as well as a value that is increasingly placed in the bank’s financial statements. Due to its high liquidity, there has also been a significant guarantee and reserve value in terms of banks. The aim of this study is how gold deposits accounts entered in the banking system in recent years and how they will be accounted in terms of banks. In the framework of the study, the applications of gold of these qualities and the accounting of some currency transactions have been studied with examples based on conventional and participating banks.