6102 Sayılı Türk Ticaret Kanununun Muhasebe Bilgi Sistemi Uygulamalarına Getirdiği Düzenlemeler


EJOIR Elektronik Mesleki Gelişim ve Araştırma Dergisi, vol.1, no.1, pp.20-33, 2013 (National Refreed University Journal)

  • Publication Type: Article / Article
  • Volume: 1 Issue: 1
  • Publication Date: 2013
  • Title of Journal : EJOIR Elektronik Mesleki Gelişim ve Araştırma Dergisi
  • Page Numbers: pp.20-33


The knowledge is incontrovertibly vital for companies. Companies that have the ability of possession and usage to the knowledge reach a priority position in the marketplace. Nowadays companies need information systems for keep up with increasingly complicated business processes. Accounting information systems which is one of information systems has an important position for collecting, saving, analyzing, and reporting internal and external data. Companies that have an accounting information system have a commercial activity as part of legal regulations. Some of commercial record standards of the companies which operating in Turkey has reorganized within the frame of new 6102 numbered Turkish Commercial Law as from 1 January 2013. This study is considered in this context, bookkeeping and make an inventory, opening balance sheet, preparing year-end tables, inventory pricing and criminal liability of business corporations are examined in the study.

Key Words: 6102 Numbered Turkish Commercial Code, Information Systems, Accounting Information Systems