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

Yıl 2022, Sayı: 22, 97 - 124, 25.01.2022

Seda Yavuzaslan Söylemez

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

Kaynakça

• Akalın, G. (2003). SOEs and Their Privatization. Ankara: Gazi Publications.
• Akbulut, O.Y. and Yanık S. (2008). Historical Development of Financial Statements in Turkey. Ankara: Gazi Publications.
• Akdogan, N. and Aydin H. (1987). Accounting Theories. Gazi University Publication No: 98, Faculty of Economics and Administrative Sciences Publications No: 44, Ankara: University Press.
• Aktan, C. C. (1992). From Public Economy to Market Economy: Privatization. İzmir: Aklıselim Printing House.
• Aldemir, C., Yazıcı, N. and Uçma, U. T. (2017). Convergence or Decomposition? Transformation of Public Accounting System: Case of Public Economic Enterprises. Journal of Public Administration 50 (4):135-159.
• Arikan, Y. (1996). The International Accounting Standards Implementation in Turkey. İSMMMO Financial Solutions Magazine 36(3): 50-63.
• Aslan, M. (2015). In a Historical Process Used in Turkey Accounting Systems and State Economic Enterprises Through Examples. Çanakkale 18 Mart University, Biga Faculty of Economics PhD Thesis.
• Aysan, M. and Ozmen, S. (1981). SOE State-Owned Enterprises in Turkey And The World. Istanbul: Kardesler Baskievi.
• Ayyıldız, E. (2005). Transfer Transfers from Consolidated Budget to State Economic Enterprises (1995-2004). Court of Accounts Journal, 59: 89-118.
• Dinç, E. and Atasel, O. Y. (2016). Development Process and Investigation of Present Situation Understanding of Accounting in Turkey. Karadeniz Technical University Institute of Social Sciences Journal of Social Sciences. 12: 267- 283.
• Durmus, A. H. and Arat, M. E. (2014). Accounting Organization in Business. Istanbul: Marmara University Nihad Sayar Education.
• Ete, M. (1946). Business Economics Courses. Volume: 1. Turkish Economy Journal Economy Books Series. Istanbul: World Paper and Bookstore House.
• Evsile, M. (2018). Democrat Party's Economic Independence Struggle. Amasya University Journal of Social Sciences. 2(3): 61-75.
• Göktan, Erkut. (1980). Uniform Accounting of Study International Experiences and Practices in Turkey. Accounting Institute Journal. 13 Turkey Accounting Congress, Year 6, No. 21-22, August-November, 141-174.
• Güldamla, Aynur. (1966). Audit and Financial Audit of State Economic Enterprises in Turkey in State Owned Enterprises. Ankara: No. 1.
• Günege, Ugur. (1983). Financial Control and Auditing of State Economic Enterprises in Turkey of state enterprises. Marmara University, Faculty of Economics Istanbul: PhD Thesis.
• Güvemli, O. (2001). XX in Turkey. Century Accounting Education, Avciol Publishing. Istanbul.
• Güvemli, O. (2007). Evolution of Financial Statements. Project Consultancy Inc. Istanbul: Avcıol Publishing.
• Güvemli, O. (2013). On the Organization of Accounting Profession in the Republican Period. Muftav Magazine (4): 136-151.
• Güvemli, O. (2016). The Great Change in Turkish Accounting Thought Beginning with Tanzimat (1839). Journal of Accounting and Finance History Research (10): 5-12.
• Güvemli, O. (2017). Accounting Thought of the Republic - Third Stage of the Westernization Process (1923-1950). Journal of Accounting and Finance History Research (12): 29-54.
• Güvemli, O. (2018a). Hundred And Fifty Years Old Solitude Of The Turkish Accounting Professıon (1839-1989). Journal of Accounting and Finance History Research (14): 23-63.
• Güvemli, O. (2018b). Accounting History In The Mıddle East( 3000 Bc – 2000 AD). Journal of Accounting and Finance History Research (14): 7-22.
• Güvemli, O., Güvemli, B. and Aslan, M. (2018). The Second Stage of Republican Accounting Thought: The Period of Implementing Liberal Economic Policies (1950-1980). Journal of Accounting and Finance History Research (14): 157-201.
• Kandas, B. (1989). From the Establishment of the Republic of Turkey's Economic Growth II. Journal of Finance article Year: July-December 38-54.
• Karluk, S. R. (1994). State Economic Enterprises and Privatization in Turkey. Istanbul: Esbank Publications.
• Koç, Y. Y. (1994). General Accounting Principles and Applications. Ankara: Nobel Academic Publishing, 20th Edition.
• Law on Internal Taxation and Drafting of Procurement Articles 1-4, 8 of 1718 dated 12.6.1930.
• Law on Treatment Tax Article 13, 23, 29, 32, 34, 87 of 1927, numbered 1039.
• Özmen, S. (1987). Historical Development of Privatization of SOEs. Journal of Finance Articles October-November pp.11-24.
• Prime Ministry Supervisory Board (SAI) (2010) General Report 2007 State Owned Enterprises Other Institutions Subsidiaries. Ankara.
• SPO (1963). Development Plan (First Five Years) 1963-1967. January 1963.
• SPO (1970). T.C. Prime Ministry State Planning Organization, Improvement and Uniformization of Accounting Procedures. First Edition
• SPO (1973). T.C. State Planning Organization. 1973. Improvement and Uniformization of Accounting Procedures (Introduction), Publication no. SPO: 1325 - NE: 261, Second Edition, October.
• Sümerbank (1943). Sumerbank (11.07.1933-11.07.1943). Istanbul: Cumhuriyet Printing House.
• Tecer, M. (2005). Turkey Economy. Ankara: Turkey Middle East Public Administration Publications.
• The Income Tax Law (1926) dated 27.2.1926 and numbered 755, Article 6,11-12.
• Uçma, T. (2012). Disclosure of Accounting System Theory of Corporate Development Framework in Turkey. Muftav Magazine 2(2):145-178.
• Yildirim, S. (1975). Uniform Accounting System History and General Framework. Ankara: State Planning Organization Undersecretariat Publications. March
• Yokasmaz, M. (1970). Theory and Technical Structure of Accounting. Ankara: Quality Printing.
• Yücesoy, C. (1963). Accounting Plans in Accounting. Istanbul Academy of Economic and Commercial Sciences Publications for Demand Publications and Aid Office. 1963/173 Istanbul: Orhan Mete and Partner Coll. Sti. Printing House.