(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example

Cemal Elitaş; Oğuzhan Aydemir

Küçük ve Orta Ölçekli İşletmeler İçin Tekdüzen Hesap Planı Uygulamaları: İsviçre Örneği

Year 2008, Issue: 39, 92 - 100, 01.07.2008

Abstract

Günümüzde Küçük ve Orta Ölçekli İşletmelere (KOBİ) özgü bir takım düzenlemelerin yapılması konusunda yoğun çaba sarf edilmektedir. Bu çalışma bu genel tavırdan hareketle konuyu KOBİ’ler için bir Tek Düzen Hesap Planı önersi noktasından ele almıştır. Bu amaçla da KOBİ’lere yönelik Tek Düzen Hesap Planı bulunan İsviçre örneğinden hareket edilmiştir. Bu kapsam da çalışmada KOBİ, Hesap Çerçevesi, Genel Hesap planı, Hesap Planı, Muhasebede Harmonizasyon ve KOBİ’lere yönelik İsviçre Tek Düzen Hesap Planı’nın şekilsel ve içeriksel yapısı üzerinde durulmuştur ve örnek alınan İsviçre KOBİ Tek Düzen Hesap Planı’nın durumu hakkında tespitler yapılmaya çalışılmıştır. Ancak KOBİ’lere yönelik İsviçre Tek Düzen Hesap Planı’nın Aşırı İkici Muhasebe Sistemi’ne uygun yapısı Ölçülü Birci bir Tek Düzen Hesap Planı’na sahip olan Türk İşletmeleri için ne kadar uygun olabileceği konusunda bazı çekinceler olduğu da açıktır.

Keywords

Muhasebe, KOBİ, Tek Düzen Hesap Planı, İsviçre Tek Düzen Hesap Planı.

(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example

Year 2008, Issue: 39, 92 - 100, 01.07.2008

Cemal Elitaş Oğuzhan Aydemir

Abstract

(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example) At the present day, it has been made an effort about some arrangements for Small and Medium Size Enterprises (SMEs). From this point of view, this study discusses the subject through a Uniform Chart of Account suggestion for SMEs. For this purpose, it is focused on Switzerland example that has Uniform Chart of Account for SMEs. In this study, SME, Accounting Framework, General Account Plan, Chart of Accounts, Harmonization in Accounting and content and diagrammating structure of Switzerland Uniform Chart of Account for SMEs are explained. Then, the structure of Switzerland Uniform Chart of Account taken a sample is analyzed. However, it is obvious that there have been some hesitations about how much the structure of Switzerland Uniform Chart of Account for SMEs which is suitable for Excessive Dualist Accounting System can be appropriate for Turkish Firms which have Limited Monist a Uniform Chart of Account.

Keywords

Accounting, SME, Uniform Chart of Account, Switzerland Uniform Chart of Account.

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Details

Other ID	JA88TR88RG
Journal Section	Research Article
Authors	Cemal Elitaş This is me Oğuzhan Aydemir This is me
Publication Date	July 1, 2008
Submission Date	July 1, 2008
Published in Issue	Year 2008 Issue: 39

Cite

APA	Elitaş, C., & Aydemir, O. (2008). (Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example. The Journal of Accounting and Finance(39), 92-100.
AMA	Elitaş C, Aydemir O. (Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example. The Journal of Accounting and Finance. July 2008;(39):92-100.
Chicago	Elitaş, Cemal, and Oğuzhan Aydemir. “(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example”. The Journal of Accounting and Finance, no. 39 (July 2008): 92-100.
EndNote	Elitaş C, Aydemir O (July 1, 2008) (Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example. The Journal of Accounting and Finance 39 92–100.
IEEE	C. Elitaş and O. Aydemir, “(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example”, The Journal of Accounting and Finance, no. 39, pp. 92–100, July 2008.
ISNAD	Elitaş, Cemal - Aydemir, Oğuzhan. “(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example”. The Journal of Accounting and Finance 39 (July 2008), 92-100.
JAMA	Elitaş C, Aydemir O. (Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example. The Journal of Accounting and Finance. 2008;:92–100.
MLA	Elitaş, Cemal and Oğuzhan Aydemir. “(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example”. The Journal of Accounting and Finance, no. 39, 2008, pp. 92-100.
Vancouver	Elitaş C, Aydemir O. (Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example. The Journal of Accounting and Finance. 2008(39):92-100.