How to keep an operating ledger?

The sum of the association is entered into the operating ledger in the beginning of each financial year. Incomes and expenses are written in the operating ledger during the financial year. At the end of each financial year, the differentiation amount between income and expenses needs to be kept either in the bank account or the cash box of the association. If the annual income of an association exceeds 600,000 TL, the general ledger should be kept. Public benefit associations should keep the ledger on the basis of balance.

For more information on book-keeping, please check out the Republic of Turkey, Ministry of Interior, DG of Civil Society Relations website (only in Turkish).