It is a known fact that plastic bags and packages produced from oil remain in nature for many years without being destroyed and polluting the environment and causing irreversible damages to both nature and living beings. In recent years, an increase has been observed in the use and release of plastic bags and packages to nature. With the aim of reducing the use of plastic bags and packaging and minimizing the damage they have caused, the plastic bag fee applied today and the deposit that will be implemented as of January 2021 have been made compulsory with the Law No. 7153 "Amending the Environmental Law and Certain Laws". In our study, brief information will be given about the deposit to be applied in 2021 and the plastic bag fees that are currently applied and accounting records of the plastic bag fee application will be shown in practice.