ACCOUNTING TERMS AND CONCEPTS: WHERE THEY COME FROM AND THEIR MEANINGS AND SIGNIFICANCE OF THE USE OF THEM IN ACCOUNTING

Abstract

Author(s): Baki YILMAZ• Halenur YILMAZ

It is widely observed that some certain terms and concepts used in accounting process are handled wrongly by accounting instructors, students, and even researchers in various universities. Furthermore, they do not discern the reality that accounting has its own concepts and terms that cannot be used in accounting as they are used in day to day language. As a matter of fact, the description and explanation of these concepts and terms is the primary aim of this study along with the significance of such terms and their roots. The analytical approach is employed by constructing the relationship between terms and accounting system. Hopefully, those who are interested in accounting will be able to find a new approach to discern some of the accounting concepts and terms instead of merely using them as they are used in daily language.

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