Comparative examination of depreciation transactions in case of cattles within the scope of TPL and TAS and accounting applications according to the draft chart of accounts

Abitter Özulucan; Şaban Merdane

Makale detayları

Comparative examination of depreciation transactions in case of cattles within the scope of TPL and TAS and accounting applications according to the draft chart of accounts

Yazarlar:

Abitter Özulucan | Şaban Merdane

Yayıncı:

Balıkesir University

Ana Başlıklar:

İşletme

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 50, pp.695-716

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306585

pISSN:

1301-5265

Anahtar kelimeler:

Özet:

 As in the whole world, in Turkey, both the whole of agricultural activities and cattle breeding in this whole, especially in terms of meat and milk production, are of great importance for the survival of humanity and for economic reasons. For this reason, in this study, the subject of depreciation in cattle in agricultural activities is discussed. In the study, firstly, general information on cattle breeding and depreciation was given, then depreciation and accounting transactions in cattle kept for use in milk production and breeding business were examined theoretically and practically in terms of Tax Procedure Law TPL and Turkish Accounting Standards TAS. In the selection of the examples, the frequently asked questions encountered in practice were taken into account. In the following parts of the study, a table has been prepared in order to compare the depreciation processes of tangible fixed assets therefore, bovine animals kept for use in business activities in terms of TPL and TAS. Thus, the perspective, similar and different aspects of both regulations on depreciation have been tried to be expressed clearly. In the last part of the study, period and end-of-period accounting records were made for exemplary accounting practices according to VUK and TMS in an agricultural enterprise engaged in cattle breeding, especially in order to set an example for those who practice. In accounting transactions, Uniform Chart of Accounts THP is insufficient in accounting for agricultural activities for example, the absence of an appropriate account in the accounting of valuation differences that will arise in the case of recording biological assets and subjecting them to net fair valuation, as in many other issues, so its implementation in our country in the future. The Plan of Accounts Draft in accordance with the Financial Reporting Standards, which was planned, was used.

 As in the whole world, in Turkey, both the whole of agricultural activities and cattle breeding in this whole, especially in terms of meat and milk production, are of great importance for the survival of humanity and for economic reasons. For this reason, in this study, the subject of depreciation in cattle in agricultural activities is discussed. In the study, firstly, general information on cattle breeding and depreciation was given, then depreciation and accounting transactions in cattle kept for use in milk production and breeding business were examined theoretically and practically in terms of Tax Procedure Law TPL and Turkish Accounting Standards TAS. In the selection of the examples, the frequently asked questions encountered in practice were taken into account. In the following parts of the study, a table has been prepared in order to compare the depreciation processes of tangible fixed assets therefore, bovine animals kept for use in business activities in terms of TPL and TAS. Thus, the perspective, similar and different aspects of both regulations on depreciation have been tried to be expressed clearly. In the last part of the study, period and end-of-period accounting records were made for exemplary accounting practices according to VUK and TMS in an agricultural enterprise engaged in cattle breeding, especially in order to set an example for those who practice. In accounting transactions, Uniform Chart of Accounts THP is insufficient in accounting for agricultural activities for example, the absence of an appropriate account in the accounting of valuation differences that will arise in the case of recording biological assets and subjecting them to net fair valuation, as in many other issues, so its implementation in our country in the future. The Plan of Accounts Draft in accordance with the Financial Reporting Standards, which was planned, was used.

 As in the whole world, in Turkey, both the whole of agricultural activities and cattle breeding in this whole, especially in terms of meat and milk production, are of great importance for the survival of humanity and for economic reasons. For this reason, in this study, the subject of depreciation in cattle in agricultural activities is discussed. In the study, firstly, general information on cattle breeding and depreciation was given, then depreciation and accounting transactions in cattle kept for use in milk production and breeding business were examined theoretically and practically in terms of Tax Procedure Law TPL and Turkish Accounting Standards TAS. In the selection of the examples, the frequently asked questions encountered in practice were taken into account. In the following parts of the study, a table has been prepared in order to compare the depreciation processes of tangible fixed assets therefore, bovine animals kept for use in business activities in terms of TPL and TAS. Thus, the perspective, similar and different aspects of both regulations on depreciation have been tried to be expressed clearly. In the last part of the study, period and end-of-period accounting records were made for exemplary accounting practices according to VUK and TMS in an agricultural enterprise engaged in cattle breeding, especially in order to set an example for those who practice. In accounting transactions, Uniform Chart of Accounts THP is insufficient in accounting for agricultural activities for example, the absence of an appropriate account in the accounting of valuation differences that will arise in the case of recording biological assets and subjecting them to net fair valuation, as in many other issues, so its implementation in our country in the future. The Plan of Accounts Draft in accordance with the Financial Reporting Standards, which was planned, was used.

 Tüm dünyada olduğu gibi Türkiyede de hem tarımsal faaliyetlerin bütünü hem de bu bütün içerisinde büyükbaş hayvan yetiştiriciliği, özellikle et ve süt üretimi açısından, insanlığın yaşamını idame ettirebilmesi ve ekonomik nedenlerle dikkate değer biçimde önem göstermektedir. Bu sebeple bu çalışmada tarımsal faaliyetler içerisinde büyükbaş hayvanlarda amortisman konusu ele alınmıştır. Çalışmada öncelikle büyükbaş hayvan yetiştiriciliği ve amortisman konusunda genel bilgiler verilmiş, daha sonra süt üretimi ve damızlık olarak işletmede yararlanılmak üzere bulundurulan büyükbaş hayvanlarda amortisman ve muhasebe işlemleri Vergi Usul Kanunu VUK ve Türkiye Muhasebe Standartları TMS açısından teorik ve uygulamalı olarak irdelenmiştir. Örneklerin seçiminde uygulamada karşılaşılan ve sıkça sorulan sorular dikkate alınmıştır. Çalışmanın ilerleyen bölümlerinde ise, maddi duran varlıklarda dolayısıyla işletme faaliyetlerinde kullanılmak üzere tutulan büyükbaş hayvanlarda amortisman işlemlerinin VUK ve TMS açısından karşılaştırılabilmesi için tablo düzenlenmiştir. Böylece her iki düzenlemenin amortisman konusuna bakış açısı, benzer ve farklı yönleri net olarak ifade edilmeye çalışılmıştır. Çalışmanın son bölümünde ise, özellikle uygulama yapan kişilere örnek teşkil etmesi açısından büyükbaş hayvan yetiştiriciliği yapan bir tarım işletmesinde VUK ve TMSye göre örnek muhasebe uygulamalarına yönelik dönem içi ve dönem sonu muhasebe kayıtları yapılmıştır. Muhasebeleştirme işlemlerinde Tekdüzen Hesap Planı THPnın birçok konuda olduğu gibi tarımsal faaliyetlerin muhasebeleştirilmesi örneğin, canlı varlıkların kayıtlanması ve net gerçeğe uygun değerlemeye tabi tutulması durumunda ortaya çıkacak değerleme farklarının muhasebeleştirilmesinde uygun bir hesabın olmaması gibi konusunda da yetersiz olması nedeniyle gelecekte ülkemizde uygulanması planlanan Finansal Raporlama Standartlarına Uygun Hesap Planı Taslağından yararlanılmıştır.

Makale detayları

Comparative examination of depreciation transactions in case of cattles within the scope of TPL and TAS and accounting applications according to the draft chart of accounts

Yazarlar:

Abitter Özulucan | Şaban Merdane

Yayıncı:

Balıkesir University

Ana Başlıklar:

İşletme

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 50, pp.695-716

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306585

pISSN:

1301-5265

Agricultural Accounting

Livestock Animal Assets

Cattle Breeding

TAS 41 Agricultural Activities Standard

TAS 16 Tangible Fixed AssetsTarım Muhasebesi

Hayvansal Canlı Varlıklar

Büyükbaş Hayvan Yetiştiriciliği

TMS 41 Tarımsal Faaliyetler Standardı

TMS 16 Maddi Duran Varlıklar

Sayı

Makale detayları

Yazarlar: Abitter Özulucan | Şaban Merdane

Yayıncı: Balıkesir University

Ana Başlıklar: İşletme

Dergi: Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 50, pp.695-716

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001306585

pISSN: 1301-5265

Sayı

Yazarlar:

Abitter Özulucan | Şaban Merdane

Yayıncı:

Balıkesir University

Ana Başlıklar:

İşletme

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 50, pp.695-716

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001306585

pISSN:

1301-5265