EDUCATION SECTOR ACCOUNTING APPLICATION PROCESSES: SPECIAL SCHOOL CASE
EĞİTİM SEKTÖRÜ MUHASEBE UYGULAMA SÜREÇLERİ: ÖZEL OKUL ÖRNEĞİ

Author : Seda ERDOĞAN -Mihriban COŞKUN ARSLAN
Number of pages : 74-89

Abstract

According to the definition of the Türk Dil Kurumu (TDK) in the current dictionary, formal education is the training organized to provide the development of individuals in terms of knowledge according to certain rules and purposes in places that have the character of school or school before the beginning of their working life. In the same way, the private school is the education given to the people who are not owned by the state and that belong to a private institution. The aim of the study is to investigate the application process of accounting by taking into consideration the priority and special situation of educational enterprises. As a result of the studies conducted in the literature, it has been determined that there is not enough work in the accounting application process in private schools and the priority point of the studies is taxation. Therefore; This study, which explains the accounting application processes in the education sector, is important in terms of contributing to the literature.

Keywords

Education Sector, Private School Accounting, Taxation in Private Schools 1Bu

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