Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi
Yazarlar: Ahmet YANIK
Konular:-
Anahtar Kelimeler:Public transportation,Automatic fee collection system,Accounting
Özet: The developments that have been experienced in every area in the world of our time have brought about the reshaping of the transportation sector. The transport sector, which is an important contributor to the widespread globalization, has begun to play a more important role in the economies of countries and world trade. Progress in technology, has changed fee collection vehicles used in public transport .throughout from tokens to paper tickets, from magnetic cards to chip cards. The payment and proof of travel charges were separate transaction. The aim of the study is to identify the problems in the current accounting practices of the automatic fee collection system used in mass transportation and to suggest solutions for these problems. As a result of the work, it is proposed to add new accounts to the uniform accounting system and the public accounting system in order to solve the existing problems