Mevduatın kritik öneme sahip olduğu bankacılık sektöründe, toplanan fonların bankalar arası rekabette öncelikli unsur olmasıyla beraber, kendi içsel değerlendirmesi dahilinde aynı bankanın şubeleri arasında dahi rekabetin belirleyici unsuru olduğu görülmektedir. Fon toplamanın cazip hale gelebilmesi için bankaların verdikleri faiz/kar payları bu fonların banka tercihi yapmalarında ilk sıralarda yer almaktadır. Benzer durum bankaların yaptıkları kullandırım/kredi işlemleri içinde geçerlidir. Bu rekabet ortamında bankaların dış piyasa ve iç dengeleri göz önünde bulundurarak hem mevduat hem de kredi anlamında fon trafiğini rekabetçi aynı zamanda adil, özendirici ama temkinli olma gibi öğeleri de barındıracak şekilde yönetebiliyor olmaları beklenmektedir. Bu çalışmada katılım bankacılığı alanında bu dengenin banka şubeleri arasında sağlanması adına kurgulanmış fon transfer fiyatlaması sistemi hem teorik hem de örnek uygulamalarla muhasebe kayıtlarını da içerecek şekilde anlatılmıştır.

The dynamic structure of science and technology that bring about profound changes on the human life and social structure has also deeply affected the education systems. Vocational education is mostly effected by this process. Commerce Vocational Lyceums has been established to train accountants for business life as an interlude employee and to prepare students for universities that give education in accounting area. By this study, we tried to put forward the prospect of student to accounting education, quality and adequacy of education in these institutions. However, we tried to determine whether the accounting education in Commerce Vocational Lyceums creates enough infrastructures to accounting education in Vocational High Schools and whether accounting courses in Commerce Vocational Lyceums increases the quality of accounting education in higher education.

Due to its significant advantages, natural gas, which forms an increasing share of world energy resources, has become one of the important energy resources worldwide. When natural gas prices are analyzed around the world, it is seen that the price formulas depend on petroleum products. Natural gas prices are increasing in proportion to the price increase in petroleum products. There is a simultaneous change in the same direction between oil prices and exchange rates. Natural gas prices are also determined depending on oil prices substantially in Turkey. Therefore, a hedging mechanism should be implemented against fluctuations in oil prices. Thus, the effect of prices on natural gas cost is reduced and the costs are controlled within a certain band interval or fixed by a single price. In this study, firstly the hedging of natural gas prices is explained with an example application. Then taxation processes of the natural gas trade and accounting records including taxation processes are presented. Herein, a guiding resource has been created for both real sector actors in the natural gas business and academics who plan to design an academic study on this subject.

Historical“cost is“determined as the initial value of investment securities and is recognized in the ledgers. After that, the value of the shares changes according to the market price. The historical cost of shares is not acceptable in the future. The historical cost method does not reflect the volatility of the security value to the financial statements and cannot provide the necessary information to the investors. The rise in stock prices in the stock market has a repercussion in terms of results.For this reason, historical cost does not reflect the market value of the stock. The stock that does not reflect its real value may increase in the market. However, with this increase, the hidden value actually causes it to remain hidden in the increased profits. These increased and hidden profits will not be included in the income statement.Using fair values instead of historical costs helps to more accurately and better predict the future performance of the company. It helps the business reduce risk financing. It has shown that the application of fair value in financial reporting has an impact on the ability of businesses to predict future earnings. With this article, the effect of increasing/decreasing the current values of financial instruments in the financial statements of the enterprises by the fair value method at a reasonable level has been evaluated with accounting practices.