The Accounting Structure of Treasury Single Institution Account System and Accounting for Transactions Carried Out Within the Scope of the System

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