Comparison of the Turkish Commercial Code No 6762 with the Turkish Commercial Code No 6102 in Terms of Accounting and Audit

Basit Öğe Kaydı
dc.contributor.authorUzun, Erkan
dc.contributor.authorUzun, Ercan
dc.date.accessioned2023-03-22T19:48:19Z
dc.date.available2023-03-22T19:48:19Z
dc.date.issued2021
dc.departmentBelirleneceken_US
dc.description.abstractEnteprises 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.en_US
dc.identifier.doi10.7827/TurkishStudies.49939
dc.identifier.endpage1244en_US
dc.identifier.issn2667-5625
dc.identifier.issue3en_US
dc.identifier.startpage1233en_US
dc.identifier.trdizinid507382en_US
dc.identifier.urihttps://doi.org/10.7827/TurkishStudies.49939
dc.identifier.urihttps://search.trdizin.gov.tr/yayin/detay/507382
dc.identifier.urihttps://hdl.handle.net/20.500.14034/1058
dc.identifier.volume16en_US
dc.indekslendigikaynakTR-Dizinen_US
dc.language.isoenen_US
dc.relation.journalTurkish Studies - Economics, Finance, Politicsen_US
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.titleComparison of the Turkish Commercial Code No 6762 with the Turkish Commercial Code No 6102 in Terms of Accounting and Auditen_US
dc.typeArticleen_US

Dosyalar

Koleksiyon

TR-Dizin İndeksli Yayınlar Koleksiyonu