Özet:

Nowadays, cooperatives and cooperatives are widely seen. Cooperatives provide social and economic benefits to individuals and institutions. For this reason, the types and number of cooperatives established by both private and legal entities has been quite high. When the cooperative is mentioned, firstly, there are partnerships established by the partners bringing their forces together in solidarity and cooperation in order to achieve social and economic benefits. In addition, it is possible to define a wide variety of cooperatives. The definition of cooperatives is not possible in one way. But there are a number of common definitions for cooperatives. This principle ’is the work and solidarity to be made jointly and together with the aim of reaching a certain purpose. In other words, the main goal and purpose of cooperatives is to have the partners come together and achieve the goal they want at the end of their work and solidarity. The idea of cooperating is the idea of working together and jointly. It is possible to see examples of the many works that individuals have done together. In previous times, it can be shown as important examples of people working together such as harvesting products together, making sets for their own protection. The same collective working examples are still continuing today. With the widespread use and progress of technology as time goes by, the ideas of cooperatives have changed and developed. Most of the work done previously by manpower is now done with machinery and other tools and equipment. People who set up co-operatives also started to use these technologies in order to fulfill these tasks. Instead of harvesting crops by hand, harvesters are used, vehicles such as airplanes and buses are used for transportation. As a result of these technological developments, cooperatives benefited from machine use rather than manpower while performing their work. Today, cooperatives are used in the development of social and economic development of people. The main purpose of the cooperative is not to make profit as in other companies, but to meet the needs of the cooperative partners. The focus of the cooperatives is the individual. Nowadays, it is thought that only the capital-oriented approach is wrong, so the interest in people-oriented initiatives such as cooperatives has increased. Cooperatives are organizations based on solidarity and solidarity. The cooperatives, which can be defined as doing business together in general, are a form of economic cooperation and an organization model created by people who are aiming to achieve certain common goals. Cooperatives contribute to the development of social, political, economic and cultural values in a country. Besides, they play an important role in the formation of a conscious and organized society. It is also possible to define cooperatives as an entrepreneurship school. Today, cooperatives are recognized as one of the important development tools for the economies of the country. It is obvious that if the cooperatives activities are carried out effectively by the countries, they will bring great benefits to the country's economy. It can be seen that cooperative activities are implemented widely and effectively in economies such as European Union countries, USA, Japan. The main purpose of the cooperatives is to meet the professional and personal needs of natural persons who do not have sufficient economic power, through mutual assistance and solidarity, rationally and economically. In addition, cooperatives act as mediators for achieving a number of goals such as ensuring independence, strengthening social solidarity, increasing professional mobility, and enriching cultural life. In summary, good and successful managed and successful work cooperatives will provide social, political and cultural richness as well as cooperative service to the environment they are in. They will also help to use the country's resources efficiently and efficiently. There are many buildings, plant machinery and equipment, vehicles, goodwill and many other tangible and intangible assets that are registered in the cooperative's assets. These assets were purchased not for sale but for more than one year in the cooperative. However, as is known, the lifespan of these fixed assets is not infinite, they are subject to wear as they are used in time and they lose their economic value or become obsolete over time. In this study, after mentioning the assets subject to depreciation of the cooperatives, the methods of calculating the depreciation amount will be emphasized and the depreciation registration methods will be mentioned. As it is understood from the transactions and records to be made, it will be shown that the depreciation transactions and records in cooperatives are similar to the transactions and records in other enterprises. For this, various sample monographs will be used.

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