@article{2019,title={SALE PROCESSES AND ACCOUNTING OF TREASURY IMPORTS UNDER 2B AND EXCLUSIVE CONDITIONS},abstractNode={General Directorate of National Estate makes the sale of the treasury estates within the scope of 2B in compliance with the Law no 6292 and also makes the sale of the treasury estates which are not within the scope of 2B based on the authority granted to itself. The account records of estate sales are kept by the accounting sections of the provincial finance offices and district fiscal offices according to Central Administration Accounting Regulation. In this study, it was dwelled on how the sale of estates both within and not within the scope of 2B is made and how the accounting records after the sale are kept. The purpose of the study is to manifest the differences and similarities between accounting records arranged within and not within the scope of 2B. The study was carried out through a detailed review of the relevant legislation and finalised accomplishing as a theoretical study. As a result, the organisations in charge of selling and accounting of treasury estates are the General Directorate of National Estate, Accounting Sections of the Provincial Finance Office and District Fiscal Offices. The most prominent laws and regulations used as a base in the sale and accounting of treasury estates are the law no 6292, the law no 6831, the law no 7144 and the relevant articles of Central Administration Accounting Regulation.},author={Serkan AKÇAY},year={2019},journal={The Journal of Social Sciences}}