IMPLEMENTATION OF BANKS' CREDIT CARD POINT REWARD AND ITS ACCOUNTING RECORD

Banks present some kinds of advantages to customers like premium, bonus points, gifts etc. in order to offer better credit card services. from accounting view, these bonus points used in practice have important consequences for both banks and commercial enterprises. hence, in turkey, there is uncertainity on entering sth in the accounts for bonus points related to credit cards. due to social concepts of accounting, it is required that not only benefits of specific people or groups but benefits of whole society must be considered for applications in accounting, and arangment and representing the financial tables. information generating procedure requires realistic, unbiased, and sincere approach, therefore, taking into account of credit card bonuses in accounting process will provide more relaible results from financial tables in this study, accounting approaches for both banks and commercial enterprises related to bonus points earned from credit cards are investigated. examples from real expenditures using credit cards are analyzed in order to guide commercial enterprises.