It increases the importance of government grants in tourism sector due to both the high investment costs and some difficulties in service production.The purpose of this study is to reveal similar and different aspects between the records which was made in financial reporting systems and offering suggestions in accordance with these record differences. In this context, government grants which was used in tourism sector were described arrangements according to financial reporting systems in Turkey and it has been made sample applications for the tourism sector according to the financial reporting systems in the study. The similar and different aspects in the accounting records have been determined and presented with a table in terms of financial reporting systems at the result of this study. Regulatory differences which was made in this regard direct the enterprises to different practices in accounting policies. The financial statements which was created as a result of the different applications may be damaged to characteristics of truthful and comparable. In this context the suggestion which was offered at the result of the study is the implementation of a single registration approach specific to the relevant sector in the accounting of government grants for each sector. All financial statements will be comparable, consistent and prone to analysis on the sectoral basis with this practices and hereby the financial statements will may be interpreted graphically and clearly by the business related persons.