CHART OF ACCOUNTS

1 CURRENT ASSETS 15 STOCKS 23 Other Receivables

10 Liquid Assests 150.Raw materials and supplies 230.
100. Cash in hand 151. Work-in-process – production 231. Receivables from shareholders
101. Cheques received 152. Finished goods 232. Receivables from subsidiaries
102. Banks 153. Commercial goods 233. Receivables from affiliated companies
103. Cheques given and payment orders (-) 154. 234.
104. 155. 235. Receivables from personnel
105. 156. 236. Other miscellaneous receivables
106. 157. Other stocks 237. Discount of other notes receivables (-)
107. 158. Provision for diminution in value of 238.
108. Other liquid assets stocks (-) 239. Provision for other doubtful
109. 159. Stock advances given receivables (-)
11 Marketable Securities 16 24 Financial Non-Current Assets
110. Common stocks 17 Contract progress cost 240. Long-term marketable securities %10
111. Private sector bonds, shares and notes 18 Prepaid Expenses and Income Accruals 241. Provision for diminution in value of
112. Public sector bonds, shares and notes for the Following Months long-term securities (-)
113. 180. Prepaid expenses for the following 242. Subsidiaries %10-%50
114. months 243. Capital commitment for subsidiaries (-)
115. 181. Income accruals 244. Provision for diminution in value of
116. 182. investments (-)
117. 183. 245. Affiliated companies %50
118. Other marketable securities 184. 246. Capital commitment to affiliated
119. Provision for diminution in value of 185. companies
marketable securities (-) 186. 247. Provision for diminution in value of
12 Trade Receivables 187. affiliated companies (-)
120. Customers (Account Receivable) 188. 248. Other non-current financial assets
121. Notes receivable 189. 249. Provision for other non-current
122. Discount of notes receivable (-) 19Other Current Assets financial assets (-)
123. 190. Deferred VAT 25 Tangible Non-Current Assets
124. 191. Deductible VAT 250. Land
125. 192. Other VAT 251. Underground installations
126. Deposits and guarantees given 193. Prepaid Taxes and Funds 252. Buildings
127. Other trade receivables 194. 253. Machinery, equipment and
128. Doubtful trade receivables 195. Work advances installations
129. Provision for doubtful trade 196. Advances given to personnel 254. Motor vehicles
receivables (-) 197. Stock count and delivery shortages 255. Furniture and fixtures
13 Other Receivables 198. Other current assets 256. Other tangible assets
130. 199. Provision for other current assets (-) 257. Accumulated depreciation(-)
131. Receivables from shareholders 258. Construction-in-progress
132. Receivables from subsidaries 2 NON-CURRENT (FIXED) ASSETS 259. Fixed asset advances given
133. Receivables from affiliated companies 20 26 Intangible Non-Current Assets
134. 21 260. Rights
135. Receivables from personnel 22 Trade Receivables 261. Goodwill
136. Other receivable (-) 220. Customers 262. Pre-operating expenses
137. Discount of other notes receivables 221. Notes receivables 263. Research and development expenses
138. Other doubtful receivables 222. Discount of notes receivables (-) 264. Leasehold improvements
139. Provision for other doubtful 223. 265.
receivables (-) 224. 266.
14 225. 267. Other intangible assets
226. Deposits and guarantees given 268. Accumulated depreciation (-)
227. 269. Advances given
228.
229. Provision for doubtful receivables (-)
 CHART OF ACCOUNTS
27 Assets Subject to Depletion 322 Discount of notes payable (-) 384.
270. 326 Deposits and guarantees given 385.
271. Research expenses 329 Other trade payables 386.
272. Preparation and development 33 Other Payables 387.
expenses 331 Payables to shareholders 388.
273. 332 Payables to subsidiaries 389.
274. 333 Payables to affiliated companies 39 Other Short-Term
275. 334 Liabilities
276. 335 Payables to personnel 390.
277. Other depletable assets 336 Other miscellaneous payaples 391. VAT calculated
278. Accumulated depletion (-) 337 Discount of other notes payables (-) 392. Other VAT
279. Advances given 338 393.
28 Prepaid Expenses and Income 339 394.
Accruals for the Following Years 34 Advances Taken 395.
280. Prepaid expenses for following years 340 Advances taken for orders 396.
281. Income accruals 341 397. Stock count and delivery surpluses
282. 342 398.
283. 349 Other advances taken 399. Other miscellaneous short-term
284. 35 Advances received for contracts in liabilities
285. progress
286. 36 Taxes Payable and other liabilities 4 LONG-TERM LIABILITIES
287. 360 Taxes and funds payable 40 Financial Liabilities
288. 361 Social security premiums payable 400. Bank loans
289. 362 401.
29 Other Non-Current Assets 363 402.
290. 364 403.
291. VAT deductible in the following years 365 404.
292. Other VAT 366 405. Bonds issued
293. Long-term stocks 366. 406.
294. Stocks and tangible assets to be 367. 407. Other marketable securities issued
disposed 368. Overdue, deferred payables or 408. Premium reserves of marketable
295. Prepaid tax and funds payables on instalments to the State securities (-)
296. 369. Other liabilities 409. Other financial liabilities
297. Other non-current assets 37 Provisions for Liabilities 41
298. Provision for diminution in value of and Expenses 42 Trade Payables
stocks (-) 370. Provisions for tax and other liabilities 420. Suppliers
299. Accumulated depreciation (-) relating to the profit of the period 421. Notes payable
371. Prepaid tax and other liabilities for the 422. Discount of notes payable (-)
3 SHORT-TERM LIABILITIES current year profit (-) 423.
30 Financial Liabilities 372. Provision for severance payments 424.
300. Bank loans 373. Provision for expenses relating to 425.
301. costing 426. Deposits and guarantees taken
302. 374. 427.
303. Principal and interest payments of 375. 428.
long-term loans 376. 429. Other trade payables
304. Principal, instalment and interest 377.
payments of bonds 378.
305. Bonds and shares issued 379. Provision for other liabilities and
306. Other marketable securities issued expenses
307. 38 Deferred Income and
308. Premium reserves of marketable Expenses Accruals for the Following
securities (-) Months
309. Other financial liabilities 380. Deferred income for the following
31 months
32 Trade Payables 381. Expense accruals
320 Suppliers (Account payable) 382.
321 Notes payable 383.
 CHART OF ACCOUNTS
43 Other Payables 496. 6 INCOME STATEMENT
430. Payables to shareholders 497. 60 Gross Sales
431. Payables to subsidaries 498. 600 Domestic Sales
432. Payables to affiliated companies 499. Other miscellaneous long-term 601 Export Sales
433. liabilities 602 Other Sales
434. 61 Sales Discount (-)
435. 5 SHAREHOLDERS’ EQUITY 610 Returns from sales (-)
436. Other miscellaneous payables 50 Paid-up share capital 611 Sales discounts (-)
437. Discount of other notes payable (-) 500 Capital 612 Other discounts (-)
438. Liabilities to the state (deferred or 501 Unpaid Capital (-) 613
payable in instalments) 51 614
439. 52 Capital Reserves 615
44 Advances Taken 520 Premium reserves 616
440. Advances taken for orders 521 Profit from invalidation of shares 617
441. 522 Fixed asset revaluation fund 618
442. 523 Investment revaluation fund 619
443. 524
444. 525 62 Cost Of Sales (-)
445. 526
446. 527 620 Cost of finished goods sold (-)
447. Other advances taken 528 621 Cost of commercial goods sold (-)
45 529 Other capital reserves 622 Cost of services sold (-)
46 53 623 Cost of other sales (-)
47 Provisions for Liabilities 54 Retained Earnings 624
and Expenses 540 Legal reserves 625
470. 541 Statuary reserves 626
471. 542 General reserves 627
472. Provisions for severance payments 543 628
473. 544 629
474. 545 63 Operating Expenses (-)
475. 546 630 Research and development
476. 547 expenses (-)
477. 548 Other retained profits 631 Marketing, sales and distributing
478. 549 Special reserves expenses (-)
479. Provisions for other liabilities and 55 632 General and administrative
expenses 56 expenses (-)
48 Deferred Income and Expenses 57 Previous Years’ Profits 633
Accruals for the Following Years 570 Previous years’ profits 634
480. Deferred income for the following 58 Previous Years’ Losses 635
years 580 Previous years’ losses 636
481. Expense accruals 59 Profit (Loss) for the Period 637
482. 590 Net Profit for the period 638
483. 591 Net Loss for the period (-) 639
484. 64 Income and Profit from
485. Other Operations
486. 640 Dividend income from subsidiaries
487. 641 Dividend income from affiliated
488. companies
489. 642 Interest Income
49 Other Long-Term Liabilities 643 Commission Income
490. 644 Provision no longer required
491. 645 Marketable securities sales profit
492. VAT deferred or postponed to the 646 Foreign exchange gains
following years 647 Discount interest income
493. Participation in the establishment 649 Other income and profit from
494. operations
495.
 CHART OF ACCOUNTS
65 Expense and Loss From COST ACCOUNTING (ALTERNATIVE 7/A) 771 Reflection account for
Other Operations (-) 70 Transitory Accounts for Cost general administrative expenses
650 Accounting 772 General administrative
651 700 Transitory accounts for accounting expenses difference account
652 701 Reflection accounts for cost accounting 78 Financial Expenses
653 Commission expenses (-) 71 Direct Raw Materials and Supplies 780 Financial expenses
654 Provisions (-) 710 Direct raw materials and supplies 781 Reflection account for
655 Marketable securities sales losses (-) expenses financial expenses
656 Foreign exchange losses (-) 711 Reflection account for direct raw 782 Financial expenses
657 Interest expense on discounted notes materials and supplies difference account
(-) 712 Price differences of direct raw materials 79 Expense Types (Alternative 7/B)
658 and supplies 790 Direct raw materials and
659 Other expenses and losses (-) 713 Quantity differences of direct raw supplies
66 Financial Expenses (-) materials and supplies 791 Wages and expenses of
660 Short-term borrowing expenses (-) 72 Direct Labour Expenses workers
661 Long-term borrowing expenses (-) 720 Direct labour expenses 792 Salaries and expenses of
67 Extraordinary Income and Profit 721 Reflection account for direct labour personnel
670 expenses 793 External utilities and
671 Income and profit relating to previous 722 Direct labour wage differences services obtained
periods 723 Direct labour time differences 794 Miscellaneous expenses
672 73 General Production Expenses 795 Taxes, duties and fees
673 730 General production expenses 796 Depreciation and
674 731 Reflection account for general depletion expenses
675 production expenses 797 Financial expenses
676 732 Budget differences of general 798 Reflection account for
677 production expenses expenses
678 733 Productivity differences of general 799 Cost of production
679 Other extraordinary income and profit production expenses
68 Extraordinary Expense and Loss (-) 734 Capacity differences of general
680 Non-operating department expense production expenses
and loss (-) 74 Cost of Production of Services
681 Expense and loss relating to previous 740 Cost of production of
periods (-) services
682 741 Reflection account for
683 cost of production of services
684 742 Cost of production of
685 services difference account
686 75 Research and Development
687 Expenses
688 750 Research and
689 Other extraordinary expense and loss development expenses
(-) 751 Reflection account for
69 Net Profit (Loss) for the Period research and development expenses
690 Net profit (loss) for the period 752 Research and
691 Provisions for taxation and other legal development expenses difference account
liabilities (-) 76 Marketing, Sales And Distribution
692 Net profit (loss) for the period Expenses
760 Marketing, sales and
distribution expenses
761 Reflection account for
marketing, sales and distribution expenses
762 Marketing, sales and
distribution expenses difference account
77 General Administrative Expenses
770 General administrative
expenses