In today's competitive conditions, product and technology development has become a necessity for businesses. In the system that emerged as a result of technological developments and globalization, businesses try to continue their functions in a dynamic competitive environment. One of the important tools of technological development and innovation is R&D. R&D studies that can give businesses a competitive advantage have an increasing momentum in businesses. It is important to examine, evaluate and account for R&D expenditures, whose share in business budgets is increasing.

In our country, R&D activities are supported and encouraged and many regulations are made in this regard in order for the national economy and businesses to reach an internationally competitive position. R&D expenditures, which are very important for business and national economies and whose proportion in business budgets increases over time, need to be examined and analyzed, and the legal regulations in this field need to be well understood.

In the book, the concept, scope and importance of R&D are explained, examples of accounting for R&D expenses are given and the accounting of R&D expenses of a company with an R&D center is presented as an example. In the book, which was written to create a guide to make accurate calculations and follow up the results obtained in appropriate accounts, taking into account the current regulations regarding the accounting of R&D expenses, examples are given and explanations are made from the records of each expense item of a company with an R&D center. In addition, a project specific to the business whose accounting records are examined is designed and the transactions that can be carried out throughout the entire process from the beginning to the end of the project and the records that need to be made are given in the form of a monograph.