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It is claimed that ChatGPT, developed by OpenAI, an artificial intelligence research company based in the United States (USA), is the most important product of artificial intelligence technologies in recent years. This Large Language Model (LLM), which has the ability to answer questions and create explanatory texts using the data obtained from a large data set, is expected to increase efficiency in the field of accounting, as it does in many areas. On the other hand, there are questions about how ChatGPT will contribute to accounting business and processes. In this study, which was written based on these question marks, it was aimed to test the competence of ChatGPT in basic accounting subjects. In accordance with this purpose; Basic questions prepared on financial accounting, cost-management accounting and auditing were directed to the model and evaluations were made within the framework of the answers given. In line with the findings of the study, it is possible to say that ChatGPT will find significant application opportunities in the field of accounting in the coming years. However, it should be noted that the model has features that need improvement in accounting practices. For all that, it is estimated that the new versions that will be developed with some improvements in the near future will produce very successful works, especially in preaccounting issues. In the study, it has been concluded that although ChatGPT cannot undertake the tasks within the scope of accounting business and processes alone, it will play an important role in increasing the productivity of practitioners as an auxiliary element. [ABSTRACT FROM AUTHOR]