The concept of jewelery derived from the word jewel, meaning ornamental made from precious metals and stones; It can be defined as a craft where precious metals are meticulously processed, shaping valuable ornaments, framing them with frames, joining them with precious stones using various methods. The jewelery sector, which has an important place in Turkish trade, is a sector which has its own characteristics and applications in terms of accounting as in every other aspect. The aim of this study is; is the explanation of the accounting procedures in the jewelry sector and the commercial activities of the companies involved in the trading and trading. As a result of the investigations made in the literature, the lack of adequate work on the accounting of gold, silver and precious stones in the jewelry sector, and the fact that the priority of the studies are taxing, stock valuation, etc. are the distinguishing features of this study. According to the legislation applied for jewelery sector, gold setting, millimeter and ounce jewelery calculations, gold, silver and precious stones in the jewelry industry in terms of Tax Procedure Law (TPL) and Value Added Tax (VAT) in terms of evaluation, traded as a merchandise in the scrap and ingot In the study, accounting record processes of the transactions which are frequently encountered and encountered in jeweler enterprises such as gold trading are explained in the study. This work; in the jewelry industry; It is also important in that it includes a practical explanation of accounting processes related to many special cases related to laws and regulations.