ACCOUNTING OF SERVICE PRODUCTION COSTS IN ACCOMMODATION ENTERPRISES WITHIN THE SCOPE OF STANDARDS AND GCASA/TPL

In the classification of the service industry, accommodation businesses are defined as a service store, which is a category among professional services. The accommodation sector, which includes three different industries such as retail, manufacturing and service, requires different types of information for the accounting methods and techniques used to support its operations. The desire to create a single information system for this industry, which includes all three activities, is a challenge. Along with these challenges, another issue that makes accounting practices in accommodation businesses difficult is the fact that there are five different accounting application frameworks in force, namely the General Communiqué on Accounting System Application (GCASA), Tax Procedure Law (TPL), Turkish Accounting Standards (TAS), Financial Reporting Standard for Large and Medium-Sized Enterprises (LMSE FRS) and Financial Reporting Standard for Small and Micro Enterprises (SME FRS)). In this context, the aim of this study is to investigate how service production costs will be accounted for in the tourism sector, which plays an increasingly important role in the economies of many countries and contributes to economic growth and employment in countries and is in constant development, to provide examples and to offer solutions to the problems experienced in the accounting practices of accommodation establishments in this regard. As a result of the examination and application examples, it was concluded that while TAS, LMSE FRS and SME FRS have similar features, GCASA/TPL differs in terms of accounting practices