Abstract:

In private colleges to achieve executive goals regarding activities is possible through an efficient and sufficient management control system. As for a successful management control system, it is possible through accurately determining expense centers in private colleges and the costs regarding these expense centers, and through running the control system by a comparison of goals and costs. To run an effective control system, it is utmost important to determine and to record detailed chart of accounts regarding activities within private colleges. This study, by contrasting current tax law and TAS, makes a suggestion about forming chart of accounts for executive purposes according to Turkish Accounting Standards (TAS) and recognition of Cost of Service Sold in private schools

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