Birleşik defter sistemi olarak defter-i kebirli yevmiye ve Türk muhasebe eğitimindeki yeri
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Dosyalar
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırgızistan-Türkiye Manas Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Muhasebenin kaydetme ve sınıflandırma fonksiyonları muhasebe hesapları ile bu hesaplar aracılığıyla düzenlenen muhasebe defterleri sayesinde gerçekleştirilmektedir. Muhasebe defterleri, muhasebe işlemlerinin kaydedilmesi ve dağıtımının yanında bu işlemlerin takip ve kontrolüne imkân tanımaktadır. Bilanço esasına göre tutulması zorunlu olan yevmiye defteri ve defter-i kebire ilişkin anlatımlar 19.yüzyılın ikinci yarısından itibaren Türk muhasebe eğitimi kitaplarında yer almıştır. 1795 yılında Edmond Degrange tarafından geliştirilen ve 19. yy. boyunca Avrupa ve Amerikan muhasebe uygulamalarını etkileyen Defter-i Kebirli Yevmiye veya Amerikan Usulü adıyla bilinen defter tutma sistemi yevmiye defteri ile defter-i kebirin bir arada ve tek defter olarak gösterimine imkân tanımaktadır. Bu sistemin 19.yy. sonlarından 20.yy. ortalarına kadar Türk muhasebe eğitimi içinde ele alındığında dair çeşitli kaynaklar mevcuttur. Bu çalışmada ilgili kaynakların transkripsiyonu ve tahlili yoluyla defter-i kebirli yevmiye sisteminin Türk muhasebe eğitimi içindeki yeri ortaya konulmaya çalışılmış, 1895- 1956 yılları arasında sistemin farklı anlatım ve tasarımlarla incelendiği değerlendirilmiştir.
Accounting’s recording and classification functions are realized with accounts and accounting books that are arranged through this accounts. Accounting books enables to record transactions and distribution beside follow-up and control this transaction. The expressions of journal and ledger that are mandatorily kept on the basis of balance, had taken part in Turkish accounting education books from the second half of 19th century. The bookkeeping system which is known as Ledger Journal or American Method that was theorized by Edmond Degrange in the year of 1795 and affected European and American accounting practices during 19th century, enables to show journal and ledger as combined and single book. There are various references about the consideration of this system in Turkish accounting education until the later period of 19th century to the half of 20th century. In this study, it has been aimed to reveal the place of ledger journal system in Turkish accounting education by the way of transcription and analysis of related references, it is evaluated that the system was studied with different expressions and designs between the years of 1895-1956.
Accounting’s recording and classification functions are realized with accounts and accounting books that are arranged through this accounts. Accounting books enables to record transactions and distribution beside follow-up and control this transaction. The expressions of journal and ledger that are mandatorily kept on the basis of balance, had taken part in Turkish accounting education books from the second half of 19th century. The bookkeeping system which is known as Ledger Journal or American Method that was theorized by Edmond Degrange in the year of 1795 and affected European and American accounting practices during 19th century, enables to show journal and ledger as combined and single book. There are various references about the consideration of this system in Turkish accounting education until the later period of 19th century to the half of 20th century. In this study, it has been aimed to reveal the place of ledger journal system in Turkish accounting education by the way of transcription and analysis of related references, it is evaluated that the system was studied with different expressions and designs between the years of 1895-1956.
Açıklama
Anahtar Kelimeler
Defter Sistemleri, Defter-i Kebirli Yevmiye, Türk Muhasebe Eğitimi, Bookkeeping Systems, Ledger Journal, Turkish Accounting Education
Kaynak
Manas Journal of Social Studies - Manas Sosyal Araştırmalar Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
7
Sayı
4
