Accounting of Credits Used By Personnel in Banks

Mustafa Tevfik Kartal and Neşe Çoban Çelikdemir
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Neşe Çoban Çelikdemir: Marmara University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2018, vol. 33, issue 109, 203-232

Abstract: Turkish Banking Sector’s total asset size has reached TL 3.2 trillion at the end of 2017 whereas it was TL 1 trillion as of 2010 by going on to growth. With the growth in total assets, total credits has reached TL 2.09 trillion at the end of 2017 whereas it was TL 551 billion as of 2010. On the other hand, number of employees in the sector is at a level of 208.000 people. At the same time, bank personnel reached a significant number constitute an important internal customer base in terms of banks. Bank personnel use credits compliant with the legal constraints from the banks in which they work. The credit volume used by bank personnel has reached to TL 1 billion at the end of 2016. For this reason, this study was prepared to handle accounting of personnel credits. It was aimed at making contribution to literature by examination of personnel credits with examples.

Keywords: Banking; Credits; Personnel Credits; Accounting; Turkey. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:33:y:2018:i:109:p:203-232

DOI: 10.33203/mfy.357416

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