“Accounting” için 76 makale
MESLEKİ BİLİMLER DERGİSİCilt 2013/2, Sayı 1
As a vocational education, the purpose of accounting education is to help students gain the necessary skills and knowledge required by this profession. Students obtain these skills and knowledge with using curriculum. Accounting curriculum should be developed and revised according …
MESLEKİ BİLİMLER DERGİSİCilt 2012/1, Sayı 2
This study has prepared to view the ethical values and perspectives of the accountancy profession has been prepared to evaluate the qualitative aspects of Accounting and Tax Practices Program students at MAKÜ, Vocational School. Survey method was used in this …
MESLEKİ BİLİMLER DERGİSİCilt 2012/1, Sayı 3
The purpose of this study is to evaluate the components of accounting curriculum in the context of faculties’ opinions. While evaluating the accounting curriculum, the infrastructure which can be the basis of curriculum development was taken into consideration, this infrastructure …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2021/23-legacy-6522, Sayı 41
Various problems are experienced during the production of cost information that has desired quality, from traditional costing to modern costing models. In order to eliminate the deficiencies of Activity Based Costing, Time Driven Based Costing (TDBC) and Resource Consumption Accounting …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2018/20-legacy-4183, Sayı 35
Businesses must have a structure that can have a voice in the international arena to cope with increasing global competition by economic motions. For this reason, the most important objectives of business firms can be expressed as growing in a …
International Journal of Social Sciences and Education ResearchCilt 2015/1-legacy-4175, Sayı 4
The accounting scandals experienced in financial field in last 20-year period studied profoundly influenced by different aspects of human life. In this case, countries’ accounting systems and regulations are making it to take measures on. It is clear that accounting …
MESLEKİ BİLİMLER DERGİSİCilt 2019/8, Sayı 1-legacy-5335
Dictionary as a career; The time and work achieved in a profession means success and expertise. In order to be able to determine their career goals, the students enter into effort and effort in their early life. Students who are …
MESLEKİ BİLİMLER DERGİSİCilt 2018/7, Sayı 2
Accounting is of great importance for people, companies, and governments both in developed and developing economies. The systematic tracking of activities that are carried out by the companies, the arrangement of several necessary reports, and the investigation of the differences …
International Journal InternaukaCilt 2017/3, Sayı 3
The analysis of approaches to improving quality characteristics of accounting information. Grounded inability to use transparency as qualitative characteristics of accounting information in the context of the development of convergent positions conceptual framework. Identified and substantiated three main proposals for …
MESLEKİ BİLİMLER DERGİSİCilt 2017/6, Sayı 2
This study aims to assess viewpoints of the senior students of The Business Administration Department of The Faculty of Economics and Administrative Sciences of Anadolu University on the subject of accounting classes and accountancy profession. The same survey was conducted …
International Journal InternaukaCilt 2018/4, Sayı 4
The features of the methodology and procedure for inventory accounting as an integral part of the current assets of domestic enterprises are determined. The structure (blocks) of the accounting policy of the enterprise for inventory accounting and its elements are …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2019/21-legacy-4346, Sayı 36
The effectiveness of the audit activities may vary from country to country and may vary in different cultural regions within a country in terms of effective applicability. The purpose of this study was to determine whether the operational audit of …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2020/1, Sayı 64
Different personal guarantees and tangible collaterals are taken as assurance in order to secure the loan from the customers that are allocated loans by banks. Regarding loans provided to commercial customers in banking, apart from personal and tangible guarantees, there …
International Journal InternaukaCilt 2017/17, Sayı 17
Integration of Ukraine into the European Union resulted in the formation of necessity in the study of specific foreign currency transactions, which, in turn, characterized riskiness and complexity of implementation. In international practice, there is still no single universal scheme …
Yükseköğretim ve Bilim DergisiCilt 2020/10, Sayı 1
Accounting course is one of the most important and most challenging courses of students in the economics and administrative sciences faculties of universities. This concern changes the attitudes of students towards the course and increases the negative attitudes towards the …
International Journal InternaukaCilt 2015/9, Sayı 9
The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management …
Yükseköğretim ve Bilim DergisiCilt 2019/9, Sayı 2
Effects of globalization have become significantly apparent in every aspect. Along with globalization, the need for accounting education is being triggered by the development of financial markets and the elimination of barriers to trade. This study explains how some aspects …
International Journal InternaukaCilt 2017/15, Sayı 15
The article broadens the theoretical and practical aspects of the accounting of fixed assets. The ways of solving problems and discussion questions of classification, estimation, accounting of fixed assets and depreciation in Ukraine in comparison with foreign experience are substantiated.
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 61
Teknolojinin bilgi toplumuna sağladığı en önemli katkılardan birisi; bilgiye erişimde kolaylık ve paylaşımında hız sağlamasıdır. İşletmelerin küresel ekonomik ortamda yoğun rekabet yarışı içerisinde faaliyetlerini gerçekleştirmelerinde bilgi işlem teknolojilerinin kullanımı kaçınılmaz bir gereklilik haline gelmiştir. Özellikle sermayenin uluslararası alanda hareket etmesi …
Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2017/19-legacy-4003, Sayı 33
In today’s globalizing world, businesses are supposed to speak a common language to survive. The way to speak the same language is to adapt to International Accounting Standards. As a result of actions for adaptation to standards in our country, …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 61
Bu çalışma, müşteri muhasebe sistemlerinin kaynak tahsisatı amacıyla kısa gıda tedarik zincirinde kullanılmasının üreticiler açısından sürdürülebilir bir rekabet avantajı kaynağı olup olmadığını incelemektedir. Yönetim muhasebesi sistemlerinin rekabet avantajına yol açabileceği konusunda bir fikir birliği olsa bile, bu avantajın genellikle geçici …
International Journal InternaukaCilt 2017/13, Sayı 13
The article analyzes payroll accounting using relevant literature sources. Areas for improving the features of accounting for labor remuneration in the enterprise are determined. The theoretical bases of accounting of wages at the enterprise are investigated. The author analyzed the …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 60
Stoklar işletmelerin satmak veya faaliyetlerinde kullanmak üzere işletmede tuttukları hammadde, malzeme, mamul ve ticari mallardır. Henüz hasılat elde edilmemiş hizmet üretim maliyetleri de stok olarak değerlendirilebilir. Ülkemizde muhasebe uygulamaları Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2017/1-legacy-3906, Sayı 53
This research, is investigating billing and accounting process in health care institutions for those in refugee-immigrant status and foreign nationals in terms of their legal status. In particular, the procedures for immigration-asylum seekers in public hospitals are examined. Documents requested …
International Journal of Social Sciences and Education ResearchCilt 2016/2, Sayı 3
The purpose of this study is to examine the accounting versus taxable profit for selected firms. Totally nine firms are examined for the period 2010-2014. Selected firms are indexed on Macedonian Stock Exchange Index - MBI10 and belong to different …