Tahakkuk Esaslı Devlet Muhasebesinde Bütçe Hesapları ve Muhasebeleştirilmesi / Budget Accounts and their Accounting in the Accrual Based Government Accounting
Tahakkuk Esaslı Devlet Muhasebesinde Bütçe Hesapları ve Muhasebeleştirilmesi / Budget Accounts and their Accounting in the Accrual Based Government Accounting
Yazar: Orhan, M.suphi; Serçemeli, Murat
Dergi: Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Vol. 17 No. 1, 2013
Anahtar kelimeler: Accrual Based Government Accounting, Accounting Systems, Budget Accounts. ; Tahakkuk Esaslı Devlet Muhasebesi, Muhasebe Sistemleri, Bütçe Hesapları.

Öz: Tahakkuk esaslı muhasebe sisteminde devletin varlıkları ve sorumluluklarıyla ilgilibilgiler tam ve zamanında kayıt altına alınmakta, bütçe muhasebesi açısından da daha öncekullanılan nakit esaslı muhasebe kayıt sistemi, yansıtma hesaplarının yardımıyla devam ettirilmektedir.Tahakkuk esasında giderler, alınan mal ya da yaptırılan hizmet karşılığı ortayaçıkan bir devlet borcu gerçekleştiğinde, gelirler ise tahakkuk ettiğinde kaydedilmektedir.Böylelikle muhasebe sistemi hem bütçe uygulamasına ilişkin gelir ve giderleri, hem de bütçeuygulaması açısından gelir ve gider olarak kabul edilmeyen gelir ve giderleri kavrayıp izlemektedir.Bu çalışmada nakit esaslı bütçe işlemleri ile tahakkuk esaslı muhasebe arasında bağlantıyıda sağlayan bütçe hesaplarını ele alınarak tahakkuk esaslı devlet muhasebesine geçişsüreci incelenmeye çalışılmıştır. Bu amaçla her bir bütçe hesabı ele alınarak hangi işlemlerdekullanıldığı örnek yevmiye kayıtları yardımıyla açıklanmıştır. Sonuçta günümüz devlet muhasebesisteminde hem bütçeyi ilgilendiren işlemleri hem de devletin diğer faaliyetlerini ayrı hesaplardatakip edilebilmenin ve raporlamanın mümkün olduğu, devletin mali durumunu doğrugörebilmek açısından da mevcut sistemin son derece yararlı olduğu anlaşılmaktadır.Anahtar Kelimeler: Tahakkuk Esaslı Devlet Muhasebesi, Muhasebe Sistemleri, Bütçe Hesapları.Abstract: In the accrual based government accounting the information which is related togovernment&rsquo;s assets and responsibilities are recorded completely and in time. At the sametime in terms of budget accounting cash based accounting system, which was used before,is sustained by the help of reflective accounts. In the accrual based accounting expenses arerecorded when government&rsquo;s debt appears for purchased good or service and revenues arerecorded when they are accrued. Therefore accounting system can monitor both expenses andrevenues which are related to budget application and expenses and revenues which are notaccepted as expenses and revenues in terms of budget application.In this study, budget accounts, which provide connection between cash based budgettransactions and accrual based accounting, are addressed to monitor process of transition toaccrual based government accounting. For this purpose every budget accounts were reviewedto explain in which transaction it was used with the help of sample journal entries. As a resultwe can say that it is possible to keep track of both budgets&rsquo; transactions and other activities ofgovernemnt in individual accounts in government accounting system and also we understandthat the current system is extremely beneficial in terms of accurate view of the governmentfinancial situation.Key Words: Accrual Based Government Accounting, Accounting Systems, BudgetAccounts.

In the accrual based government accounting the information which is related to gov ernment’s assets and responsibilities are recorded completely and in time. At the same time in terms of budget accounting cash based accounting system, which was used before, is sustained by the help of reflective accounts. In the accrual based accounting expenses are recorded when government’s debt appears for purchased good or service and revenues are recorded when they are accrued. Therefore accounting system can monitor both expenses and revenues which are related to budget application and expenses and revenues which are not accepted as expenses and revenues in terms of budget application. In this study, budget accounts, which provide connection between cash based budget transactions and accrual based accounting, are addressed to monitor process of transition to accrual based government accounting. For this purpose every budget accounts were reviewed to explain in which transaction it was used with the help of sample journal entries. As a result we can say that it is possible to keep track of both budgets’ transactions and other activities of governemnt in individual accounts in government accounting system and also we understand that the current system is extremely beneficial in terms of accurate view of the government financial situation.