Özet:

The purpose of this study is to explain in detail the Mercantile Account Theory, one of the accounting theories that has an important place in accounting theory. In the study, firstly, the definition and explanation of accounting theories are mentioned, then classical and modern (contemporary) approaches are presented in terms of accounting theories. Afterwards, the contribution of accounting schools to the science/theory of accounting is explained. Finally, the Personalized (Instructive), Algebraic, Formal, Material and Functional Account Theories are detailed and 16 typical transactions in the Mercantile Account Theory put forward by G. HELD are embodied with examples. As a result of the study, it has been revealed that a significant part of the exemplified transactions are frequently performed in commercial life. However, it has been determined that some transactions are for the correction of accounting records made inadvertently.

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