ANALYTICAL BUDGET CLASSIFICATION AND UNIVERSITY APPLICATIONS WITH SELECTED EXAMPLES

In Turkey, after failing to meet society's needs in the Law No. 1050, some changes have been made in public financial management. With the enforcement of Law No. 5018, state accounting applications also received the share of this change. In this study, the accrual-based governmental accounting and analytical budget classification, which has been implemented since 2005 under the influence of reforms in public financial management, has been addressed? The development of government accounting which plays a significant role in public financial management in Turkey is very important from the point of producing more transparent, more reliable and healthy data. In this context, universities' state accounting practices are explained by sample of accounting records