Özet:

Companies operating in Turkey account their financial transactions within the framework of the Single Order Accounting System and through the Single Order Accounting Plan (TDHP). In addition, in the accounting of the financial transactions of enterprises, there are three different applications, including the Turkish Accounting Standards (TMS), the Financial Reporting Standard (BOBI FRS) for large and medium-sized enterprises and the Accounting System Application General Notifications (MSUGT). This study examined how government incentives given to enterprises will be accounted for in terms of the practices mentioned. The main objective of this study is to compare the incentives that enterprises receive from the Directorate of Development and Support of Small and Medium-sized Enterprises (KOSGEB), a public institution, and how they should account within the framework of TMS, BOBI FRS and MSUGT. According to the purpose of the study, the study adopted the example method of the event and the examples of the accounting records for the incentives for the purchase of machines and equipment from the KOSGEB Army Provincial Directorate in the context of the KOBİGEL programme were given by an enterprise operating in the Army area. According to the study, due to the unconditional incentives of the KOBİGEL support, the income recording in the period they occur in terms of MSUGT and BOBİ FRS, and in terms of the Accounting of State Incentives and State Aid Statement Standard (TMS 20) is appropriate to be systematically reflected in a income account in the period they belong to.

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