%0 Journal Article
%T The Accounting Structure of Treasury Single Institution Account System and Accounting for Transactions Carried Out Within the Scope of the System
%A Bar£¿£¿ CAN
%J -
%D 2018
%X Treasury Single Institution Account (TSIA) system refers to main account which public administrations¡¯ resources are collected to be managed by Treasury provided that they are recognized as receivables without being associated with budgetary accounts. Since the system creates debt-credit relationship between Treasury and institutions, new account codes, considered as a prerequisite for the effectiveness of TSIA, are defined in the accounting legislations. In this study, the accounting structure of TSIA system and how TSIA¡¯s transactions will be accounted for are given with examples. In this regard, it is thought that this study makes a significant contribution to field of accounting
%K Tek Hazine Hesab£¿
%K Muhasebe
%U http://dergipark.org.tr/mufider/issue/39121/422994