Accounting Applications in the Small Industrial Sites’ Structure Cooperatives: A Case Study in Small Industrial Sites

The small industrial sites have been established in our country in order to overcome the environmental pollution and urbanization arising from the intensive industrialization of recent years. the small industrial sites are formed according to the cooperative act no 1163. the objective of this study is to examine the accounting applications of cooperatives formed according to the cooperative act no 1163. in line with this objective, the accounting applications of ‘the aziziye otoban small industrial site structure cooperatıve’ is taken as an example. it has been observed and understood that the accounting applications have to be in compliance with the provisions of the act no.1163 and also the principles of construction accounting.