Publication: Sigorta ve reasürans brokerliği şirketlerinde muhasebe düzeni
Abstract
Bu çalışmanın temel amacı, sigorta ve reasürans brokerliği şirketlerini ve bu şirketlerin muhasebe düzenlerini inceleyerek, yaptıkları işler gereği en çok kullandıkları hesapları tespit etmek ve muhasebe düzeninin daha etkin işlemesi için öneride bulunmaktır. Çalışmamızdaki bu amacı gerçekleştirmek veya bu durumu tespit etmek için, birinci bölümde, sigortacılıkla ilgili verilmiştir. Bu kapsamda sigortanın tanımı, tarihi gelişimi, türleri, sigortacılıkta kullanılan temel terimlere, reasürans işlemlerine ve sigorta aracılarına değinilmiştir. İkinci bölümde, sigorta ve reasürans brokerleri tanıtılmıştır. Bu kapsamda sigorta ve reasürans brokerlerinin tanımı, çeşitleri, yaptığı işler, diğer sigorta aracıları ile farkları ile sigorta ve reasürans brokerlerinin kuruluş ve faaliyet alanlarına değinilmiştir. Üçüncü bölümde, sigorta ve reasürans brokerliği şirketlerinin muhasebe düzenleri anlatılmıştır. Bu kapsamda bu şirketlerin muhasebe organizasyonlarına değinilmiş ve bu bağlamda muhasebe organizasyonun ana unsurları olan muhasebe departmanına, kullanılan belgelere, defterlere, tekdüzen hesap planına, muhasebe raporlarına ve bu şirketlerin KDV karşısındaki durumlarına yer verilmiştir. Son bölümde ise, bu şirketlerle ilgili önerilen hesap planı bağlamında finansal ve maliyet muhasebesi uygulaması yapılmıştır.
Main aim of this study is to propose more efficient process of accounting system of the companies of insurance and reinsurance brokerage and to determine the accounts used more frequently by analysing the companies of insurance and reinsurance brokerage and their accounting systems. In order to achieve for this aim, in the first section, it is given basic information about insurance. In this context, it is mentioned about the definition, types and historical evaluation of insurance, main terms used in insurance and brokers. In the second section, the brokers of insurance and reinsurance are introduced. In this frame, the definition, types and their tasks of the brokers of insurance and reinsurance, the difference of other insurance intermediaries and the foundation and the task areas of the brokers of insurance and reinsurance are mentioned. In third section, the accounting system of the brokers of insurance and reinsurance are presented. In this context, it is mentioned about the organization of these companies and its main components which are accounting department, the documents, account books, uniform accounting system, reports of accounting and the position of these companies for V.A.T. In the last section, A case study is applied for cost and financial accounting in relation with the accounting system offered for these companies.
Main aim of this study is to propose more efficient process of accounting system of the companies of insurance and reinsurance brokerage and to determine the accounts used more frequently by analysing the companies of insurance and reinsurance brokerage and their accounting systems. In order to achieve for this aim, in the first section, it is given basic information about insurance. In this context, it is mentioned about the definition, types and historical evaluation of insurance, main terms used in insurance and brokers. In the second section, the brokers of insurance and reinsurance are introduced. In this frame, the definition, types and their tasks of the brokers of insurance and reinsurance, the difference of other insurance intermediaries and the foundation and the task areas of the brokers of insurance and reinsurance are mentioned. In third section, the accounting system of the brokers of insurance and reinsurance are presented. In this context, it is mentioned about the organization of these companies and its main components which are accounting department, the documents, account books, uniform accounting system, reports of accounting and the position of these companies for V.A.T. In the last section, A case study is applied for cost and financial accounting in relation with the accounting system offered for these companies.