Comparison of the Turkish Commercial Code No 6762 with the Turkish Commercial Code No 6102 in Terms of Accounting and Audit
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Tarih
2021
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info:eu-repo/semantics/closedAccess
Özet
Enteprises are eonomic units aiming to obtain profit or social benefit in return of targeting to meet human needs by the sale of good and end product or service delivery. Enteprises operate in many different sectors and business lines. There are some mandatory rules that have to be followed while carrying out these activities. While purchasing or selling of goods, service purchase or presentation, require arrangement or receive the documents like voucher, invoice and freight bill. They are important to present or receive these documents in terms of the audit to be performed within the enterprise. These documents are important in terms of audit to be carried out within the enterprise. Every enterprise is subject to certain laws since it has been estalished. One of these laws is Turkish Commercial Code that affect the commercial life of enterprises and guiding accounting practices and auditing. Turkish Commercial Code has been affected by the trade laws of many countries. This land that we have been living in as both Ottoman Empire and The Republic of Turkey from past to present was influenced by the laws of many countries. The Commercial Code Numbered 1850, which is the translation of the French Commercial Code dated 1807 is considered as the first law guiding accounting practices in Turkey. As the reason for this is accepted disclosed within this law that the books that the merchants are obliged to keep in commercial life. Then, Turkish Commercial Code numbered 856 that came into force in 1926 and based on the German Commercial Code is guiding commercial life. In this study, both Turkish Commercial Code numbered 6762 and Turkish Commercial Code numbered 6102 were investigated in terms of accounting and auditing. Especially, it is aimed to reveal the differences by comparing issues commercial books and documents, inventory and valuation, perspective to accounting standards and independent audit. In the study, the qualitative data were utilized mostly.
