TY  - JOUR
TT  - (Tracking Accounting System and Service Costs in Municipalities)
AU  - Dumanoğlu, Sezai
PY  - 2005
DA  - April
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 138
EP  - 146
IS  - 26
KW  - Belediyeler
KW  - Tekdüzen Hesap Planı
KW  - Hizmet maliyetleri.
N2  - (Tracking Accounting System and Service Costs in Municipalities)  Municipalities, as decision making authorities chosen by voters, have the objective of meeting the common and local needs of people living in a specific area. When their authorities and responsibilities are analyzed, municipalities are regarded as service organizations.Since the current chart of account and accounting system fail to meet the needs of a service organization, this system has been decided to change. Instead of the current chart of account, both the State Accounting Regulatİon that is thought to be implemented and Uniform Chart of Account İn this regulation and Municipality, Affİliated Administration and Unity Budget and Accounting Regulatİon that is planned to be put into effect are constituted by modeling on Uniform Chart of Account in Common Accounting System Implementation Notification.The aim of this study is to determine the needed accounts for accounting to achieve effectively its duty of meeting the knowledge needs of interested parties by comparing these three charts of accounts especially in terms of expenditure and revenue accounts.
UR  - https://dergipark.org.tr/tr/pub/mufad/issue//395295
L1  - https://dergipark.org.tr/tr/download/article-file/425884
ER  -