Books in Accounting – The Heart of the Work Beats Here
- Her Şeyin Ortasında
- Dec 7, 2025
- 3 min read
Accounting Books – Where the Heart of the Work Beats
When we think of accounting, endless tables, numbers, and records often come to mind. But all these entries are actually kept in a much more organized place: the accounting books. Yes, just like the notebooks we used in school — but this time the subject isn’t math, it’s the movement of money!
So What Exactly Are Accounting Books?
In accounting, books are official and organized records that document the financial life of a business. They guide the business owner and serve as an audit tool for tax offices and government authorities.
The Most Essential Accounting Books
Let’s get to know some of the basic accounting books in a simple and clear way, without confusion:
📘 1. Journal Book (Yevmiye Defteri)
As the name suggests, this is the book where all financial transactions are recorded daily. Money received, payments made, invoices issued, salaries paid… everything is recorded in chronological order.
📝 Think of it like keeping a diary — but for money.
Journal Book Example
Date | Document No | Description | Debit | Credit |
01.01.2025 | 0001 | Cash sale | 1,000 TL | |
01.01.2025 | 0001 | Cash sale | 1,000 TL |
📗 2. Ledger (Defter-i Kebir)
The journal book contains all transactions day by day.The ledger, however, arranges these entries by account — for example, “Cash received,” “Electricity expenses,” etc. Each account has its own page, making it easier to see the bigger picture.
Ledger Example
Account: 100 Cash
Date | Description | Debit | Credit | Balance |
01.01.2025 | Cash Sale | 1,000 TL | 1,000 TL |
🧠 Reminder: The big picture is drawn here.
📕 3. Inventory Book (Envanter Defteri)
At the end of each period (usually year-end), all assets such as inventory, receivables, debts, and other items belonging to the business are listed here.In short: It captures the financial snapshot of the company.
Inventory Book Example (31.12.2024)
Company Name: Örnek Gıda Sanayi ve Ticaret Ltd. Şti.Period: 01.01.2024 – 31.12.2024Book Type: Inventory BookPrepared by: Ayşe Yılmaz – Accounting ManagerApproved by: Mehmet Demir – Company Representative
ASSETS
No | Item | Quantity | Unit Price (TL) | Total (TL) |
1 | Cash (Kasa) | – | – | 12,500.00 |
2 | Bank Deposits | – | – | 55,000.00 |
3 | Merchandise | 2,000 | 25.00 | 50,000.00 |
4 | Fixtures | 5 | 3,000.00 | 15,000.00 |
5 | Vehicle | 1 | 120,000.00 | 120,000.00 |
6 | Computers | 3 | 5,000.00 | 15,000.00 |
Total Assets: 267,500.00 TL
LIABILITIES
No | Liability Item | Amount (TL) |
1 | Short-Term Bank Loan | 30,000.00 |
2 | Trade Payables | 17,500.00 |
3 | Social Security Premium | 6,000.00 |
4 | VAT Payable | 3,000.00 |
Total Liabilities: 56,500.00 TL
RECEIVABLES
No | Receivable Item | Amount (TL) |
1 | Customer Notes Receivable | 8,500.00 |
2 | Outstanding Invoice Claims | 12,000.00 |
Total Receivables: 20,500.00 TL
NET WORKING CAPITAL
Net Capital = Assets + Receivables – Liabilities= 267,500 + 20,500 – 56,500= 231,500.00 TL
Notes:
Inventory counting was conducted between December 27–30.
All counts were performed with warehouse and office supervisors.
All items were valued according to the Turkish Tax Procedure Law.
The information reflects the accurate financial status as of 31.12.2024.
✏️ A Small Reminder
These books aren’t just for writing — they must also have legal validity. Most must be notarized and kept according to legal procedures. These records protect both the business and government institutions.
Final Words
Accounting books are like the business’s memory journal.What happened, when it happened, how it happened, what was bought, what was earned — everything is written here.
“When pen touches paper, the work becomes serious.”— The inner voice of every accountant 😄
Comments