HİSTORİCAL DEVELOPMENT OF UNİFORM ACCOUNT PLANS İN TURKEY (1923-1971)

Öz

The first accounting plan studies of the Republic period were created by Nihat KİVER on 1925 for “Türkiye Sanayi ve Maadin Bankası” and four factories affiliated with this bank.. In 1971, the experiment of the uniform account plan of the State Owned Enterprises began. Therefore, since the establishment of the Republic in the State Economic Enterprises accounting practices it has been the locomotive of the transition to a single chart of accounts in Turkey. In 1972, the Uniform General Account Plan, which was started to be implemented in the State Economic Enterprises, tried to provide a uniformity. It is also aimed that the Genel Uniform General Account Plan is a scientific application that takes into account the needs of enterprises. In the initial stage, it was compulsory for State Owned Enterprises and voluntarily for private sector. This study aims to investigate uniform accounting initiatives of PEEs for over 48 years between 1923 to 1971. The study highlighs uniform chart account process from historical progress perspective which forms its sifnificance and it uses desrciptive analysis. In this study, the attempts to create a uniform chart of accounts and the changes and developments in the transition period to the implementation of a uniform chart of accounts were tried to be determined. In addition, This study aimed to the transition to the Uniform Accounting System in Turkey reveal the contribution of accounting and reporting systems.

Anahtar Kelimeler

• Uniform Chart of Accounts
• Public economic enterprises
• Accounting History Page.

TÜRKİYE’DEKİ TEK DÜZEN HESAP PLANLARININ TARİHSEL GELİŞİMİ (1923-1971)

Öz

Cumhuriyet dönemi ilk hesap planı çalışmaları 1925 yılında kurulan Türkiye Sanayi ve Maadin bankası ve bankaya bağlı dört fabrika için Nihat Kiver tarafından oluşturulmuştur. Ve 1971 yılında da iktisadi devlet teşekküllerinin tek düzen hesap planı denemesi başlamıştır. Dolayısıyla Cumhuriyetin kuruluşundan itibaren İktisadi Devlet Teşekküllerindeki muhasebe uygulamaları Türkiye’de ki tek düzen hesap planına geçişin lokomotifi olmuştur. 1.1.1972’de KİT’lerde uygulamaya başlanan “Tekdüzen Genel Hesap Planı” ile muhasebe hesap planı uygulamalarında bir yeknesaklık sağlanmaya çalışılmıştır. Oluşturulan “Tekdüzen Genel Hesap Planı”nın işletmelerin ihtiyaçlarını dikkate alan, bilimsel niteliğe sahip bir uygulama olması da amaçlanmıştır. Başlangıç aşamasında iktisadi devlet teşekkülleri için zorunlu, özel sektör içinse isteğe bağlı olarak uygulamaya konulmuştur. Bu çalışma, 1923-1971 yılları arasında 48 yılı aşkın süre KİT'lerin tek düzen hesap planı hazırlama girişimlerini incelemeyi amaçlamaktadır. Çalışma, tekdüzen hesap planı sürecini, önemini tarihsel gelişim perspektifinden vurgulamakta ve tanımlayıcı analiz kullanmaktadır. Çalışmada tek düzen hesap planını uygulamaya geçiş sürecinde yaşanan değişimler ve gelişmeler tespit edilmeye çalışılmış ve Tek Düzen Muhasebe Sistemine geçişin Türkiye muhasebe ve raporlama sistemine katkılarının ortaya konulması hedeflenmiştir.

Anahtar Kelimeler

• Tek Düzen Hesap Planı
• İktisadi Devlet Teşekkülleri
• Muhasebe Tarihi

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