Cryptocurrencies emerge as the most important product of independent finance thinking. Cryptocurrencies are managed in a virtual environment independently of intermediary institutions / organizations and a central authority. These coins can be used instead of existing currencies, can be a medium of exchange, can be bought or sold, can be produced by mining, and can be used as an investment tool. With the effect of globalization, the international spread of cryptocurrencies has become easier and has started to be used in almost every country. Recently, with the countries and large companies starting to invest in crypto money, the issue of how to account for crypto money has started to gain importance. While transactions such as mining cryptocurrencies, trading through exchanges, using it as a commercial good or service tool, and offering to the public, how these transactions will be accounted for has not yet been regulated. The biggest reason why legal regulations have not been made yet is due to the fact that countries do not consider cryptos as electronic currency. The aim of this study is to record in which account class and how crypto money transactions will be recorded in terms of accounting practices in Turkey. In this context, it has been explained and discussed how cryptocurrencies should be registered as cash, securities or commodities. This document gives formatting instructions for authors preparing papers for publication. [ABSTRACT FROM AUTHOR]