THE PLACE OF AGRİCULTURAL ACCOUNTİNG IN ACCOUNTİN EDUCATİON: A TURKEY SAMPLE
TARIM MUHASEBESİNİN MUHASEBE EĞİTİMİNDEKİ YERİ VE TÜRKİYE ÖRNEĞİ

Author : Metin ALLAHVERDİ
Number of pages : 528-539

Abstract

Agricultural sector has a strategic importance especially by producing essential needs. Agricultural sector forms as one of the most vital components of a developing economy. Except the year 2007, agricultural sector in Turkey has consistently shown growth. In terms of agricultural economic growth first place in Europe and seventh place in the world are reached. The growth of agricultural economy increases the importance of income and expenditure records. Recording also gains importance in order to prevent the underground economy in the national economy. To cultivate intellectual capital, which performs records according to the legislation regulation and standards, is of great importance for the agricultural sector. The improvements experienced in the field of accounting in our country and the decisions taken in international arena necessitate the implementation of the profession taking joint action within new law and entire system. Changes made to be an international character have also affected the agricultural accounting. In this context, the objective of the current study is to determine the classes in accounting given at the universities in Turkey which record income and expenditure in accordance with legislation, law and standards in agricultural sector.

Keywords

Agricultural accounting, accounting standards, accounting education

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