YANIK, Ramazan Atatürk Üniversitesi - İİBF İşletme Bölümü, Turkey

CAPITALISATION of SERVICE COSTS in INVENTORIES ACCOUNT GROUP and A SAMPLE of HEALTH SERVICE ORGANIZATIONS

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Services provided by health care organizations, which are example of service organizations, might not be completed at the end of the period. Since incomes resulting from services cannot be evaluated, the Turkish Accounting Standards-2 Inventories enable to activate this service costs in a stock account. These activated costs are transferred to final accounts and recorded at the same period with the incomes arising from service costs. However, in this case, the incomes and expenses belonging to previous periods would not be recorded in their own periods. This study put forward a suggestion to record incomes and expenses in a uniform accounting system together and within the period that are occurred.

81

IAS 2 , service cost , healthcare organizations

Journal Of Economics and Administrative Sciences, Ataturk University

90