Abstract

Mevlüt Karakaya

The goal of this study is to analyze the accounting applications on agricultural activities of 1923 - 2007 in Turkey within historical progress. Although Turkey was an agrarian state in the past, the agriculture didn’t develop in the private sector. The reason for this is that the agricultural activities were conducted as small family enterprises. Furthermore, the relatively big agricultural enterprises own by public have made important contributions on forming and developing the agricultural accounting applications in Turkey. In the study, it was intended to report the outcomes, which were collected by the record scanning method, of the accounting applications of the state agricultural enterprises until today that were set up in 1937. Furthermore, some studies were also conducted on the doctrine books about the agricultural accounting.