Abstract:

It is projected that service costs can not be stored in the Uniform Accounting System in Turkey and accounting records are made on this basis. On the other hand in Turkey Accounting Standarts the resulting service costs can be shown in the records as at year end inventories The purpose of this study is to demonstrate the differences by making a comparison on the recording principles of service production costs within the contexts of Turkish Accounting Standards and the Uniform Accounting Policies in the film production companies as service businesses. In this study, the production company's services stocks is presented with a proposal relating to accounting in accordance with Accounting Standards Turkey. In this study, the production company's services stocks is presented with a proposal relating to accounting in accordance with Accounting Standards Turkey

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