6102 Sayılı Türk Ticaret Kanunu ve muhabese uygulamaları açısından cari hesap kavramı

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Contract of current account is regulated in Articles 89-101th of Turkish Commercial Code numbered 6102 and Articles 134-143th of Turkish Code of Obligations.In core of current account there is the regime of barter.The most important function of current account is prevented individual cash payments and barters between the parties.In this study, we revealed the problems that may arise from current account contract defined in the law, by handling the concept of current account in terms of TCC and accounting practices.In particular, attachment of current account contract's validation to written format, the obligation for all of the parties to be both creditors and debtors of each other and recognition of current account transactions in a single account approach cause problems in application and so its implementation in the business world will probably be limited.Application of the provisions of current account which do not take into account business practices ingrained in application and are widely used by businesses, is not possible.Bounding of the existing current account operation being implemented by accountants, to a written contract between the parties and the acceptance of this operation as current account contract compatible with the TCC will eliminate the problems in practice in terms of both lawyers and accountants.