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- Title
VAKIF ÜNİVERSİTELERİNDE YÖNETSEL AMAÇLI HESAP PLANLARININ TMS'YE GÖRE OLUŞTURULMASI VE HİZMET ÜRETİM MALİYETLERİNİN MUHASEBELEŞTİRİLMESİ.
- Authors
YILMAZ, Metin; GÜNGÖRMÜŞ, Ali Haydar
- Abstract
In private colleges to achieve executive goals regarding activities is possible through an efficient and sufficient management control system. As for a successful management control system, it is possible through accurately determining expense centers in private colleges and the costs regarding these expense centers, and through running the control system by a comparison of goals and costs. To run an effective control system, it is utmost important to determine and to record detailed chart of accounts regarding activities within private colleges. This study, by contrasting current tax law and TAS, makes a suggestion about forming chart of accounts for executive purposes according to Turkish Accounting Standards (TAS) and recognition of Cost of Service Sold in private schools.
- Subjects
TURKEY; ACCOUNTING standards; COST accounting; TAX laws; ACCOUNTING; PRIVATE universities &; colleges; CHARTS, diagrams, etc.
- Publication
Dumlupinar University Journal of Social Science / Dumlupinar Üniversitesi Soysyal Bilimler Dergisi, 2013, Issue 37, p351
- ISSN
1302-1842
- Publication type
Article