Author/Authors :
KALMIŞ, Halis Çanakkale Onsekiz Mart Üniversitesi - Biga İ İ B F - İşletme Bölümü, Turkey , DEREKÖY, Feyza Çanakkale Onsekiz Mart Üniversitesi - Çanakkale Meslek Yüksekokulu, Turkey
Title Of Article :
TMS-18’ E GÖRE HASILATIN MUHASEBELEŞTIRILMESI VE TEKDÜZEN MUHASEBE SISTEMI İLE KARŞILAŞTIRILMASI
Abstract :
The Standart “Revenue” no.18, clarifies the accounting methods of incomes and profits aquired from ordinary activities of an entity in an accounting period. This standart is applied in accounting for revenue arising from the sale of goods, the rending services and the use by others of entity assets yielding interest, royalties and dividends. In the study, the changes in application yield by The Standart have been expressed and the accounting of revenue has been determined by the examples concerning all the cases deriving revenues. Furthermore, The Revenue Standart and The Uniform Accounting System have been compared with a sample application.
JournalTitle :
Afyon Kocatepe University Journal Of Economics and Administrative Sciences
