Derivative products are products whose price is tied to another underlying asset. Many assets such as derivative products, interest rates, stocks, and financial assets such as foreign currency and commodities are regulated. These contracts are traded on organized exchanges and over-the-counter markets. It has four basic variants. These; Swap contracts, forward (flame) contracts, futures contracts and options contracts.
Derivative products traded in over-the-counter markets; Forward (live) contracts, options contracts, swap contracts. Derivative products traded in organized markets; Futures contracts are options contracts. In this study, derivative products used in energy markets and their accounting according to Turkey uniform chart of accounts will be discussed.
Key words: Financial Markets, Derivative Instruments, Options Contracts and Accounting