CUMHURİYET İDARESİNİN MALİ KONULARDAKİ HASSASİYETİNE İLİŞKİN ZİRAAT BANKASI ÖRNEĞİ
A CASE OF AGRICULTURAL BANK RELATED TO FISCAL SENSIVITY OF THE REPUBLIC GOVERNMENT

Summary/Abstract: Inherited inadequate agricultural economy from the Ottoman State, The Turkish Republic called for National Economy Congress in Izmir in the period of 17th February-4th March 1923 in which Lausanne Peace Conference got in a bind, in order to make rapid rush in the economic life. The congress determined the principles of economic development of the new state. It is unavoidable to focus on agricultural activities in the non-industrialized environment. For this reason, supporting the agricultural sector The Agricultural Bank's administrative structure had to be restructured in accordance with contemporary banking requirements. Besides the restructured of the bank, financial statements related the years of 1919, 1920, 1921, 1922, 1923 could be acquitted in 1926 which had not been cleared in the related years because of Turkish Independent War. The aim of this study is both to make the report known and to test if the reported financial statements exactly show the bank's real situation. According to the results of Cash Flow Analysis made by using the financial statements related to the years of 1336 and 1337, presented financial statements show the bank's true situation as much as possible in accordance with the data collected under the existed circumtances.

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