ACCOUNTING SYSTEM IN STATE UNIVERSITIES: BUDGETARY ACCOUNTS AND IMPLEMENTATIONS

Fatma TEMELLİ

doi:https://doi.org/10.17261/Pressacademia.2018.786

Article Details

ACCOUNTING SYSTEM IN STATE UNIVERSITIES: BUDGETARY ACCOUNTS AND IMPLEMENTATIONS

Authors:

Fatma TEMELLİ

Publisher:

PressAcademia

Main Topics:

Sociology and anthropology

Journal:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 1, pp.84-99

Document Type:

Article

Publication Date:

3/2018

Document Language:

English

Document ID (Org No.):

2000738734

Frequency:

Quarterly

eISSN:

2148-6697

DOI:

https://doi.org/10.17261/Pressacademia.2018.786

Abstract:

 


Purpose- Accounting holds an important place both in the private
sector and the state. State accounting keeps transaction records regarding
financial policies of public institutions, and reports. With the introduction
of the 5018 Public Financial Management and Control Law (PFMCL), new concepts
emerged and it made the current situation of the state available any time by
using the budgetary accounts. The purpose of this study is to examine the
budgetary accounts of state universities.



 Methodology-
The accounting system and budgetary accounts in the state universities were
addressed in a theoretical framework, and supported with sample
applications.  


Findings- According to the findings of the study, the income
should be collected and the expense should be paid in order to associate the
expense and income accounts of the universities with the budgetary accounts.
Every amount paid is not a budget expense, as well as every amount collected is
not budget income.  


Conclusion- Considering the university accounting implemented in
Turkey and the working methods of the budgetary accounts, the implementation of
the system in countrywide can lead to challengesdue to the fact that a complete
accounting union has not been established yet. In state universities, the budget
should be regulated not only as an income-expenditure forecast but also as the
most active and efficient use of financial resources. 











 


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Article Details

ACCOUNTING SYSTEM IN STATE UNIVERSITIES: BUDGETARY ACCOUNTS AND IMPLEMENTATIONS

Authors: Fatma TEMELLİ

Publisher: PressAcademia

Main Topics: Sociology and anthropology

Journal: Journal of Economics Finance and Accounting 2018 Vol.5 Issue 1, pp.84-99

Document Type: Article

Publication Date: 3/2018

Document Language: English

Document ID (Org No.): 2000738734

Frequency: Quarterly

eISSN: 2148-6697

DOI: https://doi.org/10.17261/Pressacademia.2018.786

Issues

Authors:

Fatma TEMELLİ

Publisher:

PressAcademia

Main Topics:

Sociology and anthropology

Journal:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 1, pp.84-99

Document Type:

Article

Publication Date:

3/2018

Document Language:

English

Document ID (Org No.):

2000738734

Frequency:

Quarterly

eISSN:

2148-6697

DOI:

https://doi.org/10.17261/Pressacademia.2018.786