KOOPERATİFLERDE MUHASEBENİN GEREĞİ, KAYIT DÜZENİ ve HESAP PLANI
REQUIREMENTS OF ACCOUNTING, REGISTRATION and ACCOUNT PLAN IN COOPERATIVES

Summary/Abstract: Accounting is an issue that should be followed not only in organizations but also in daily life. Because accounting is the art of measuring, defining and interpreting economic activities. Therefore, not only those who manage a large organization, but also those who run a cooperative are intertwined with accounting. The main purpose of accounting is to provide financial data to make decisions about an economic asset. Therefore, in this study, it is aimed to understand all economic assets and transactions in cooperatives more easily and to interpret and make decision-making mechanism in a more healthy way.

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