Bu tahakkuk geçen aya ait.

Tahakkuk is a fairly formal word, often used in administrative, financial, billing, tax, or accounting contexts.

Depending on context, it can mean things like:

• accrual
• assessment
• charge
• amount that has been recorded/issued
• billing entry

So in this sentence, Bu tahakkuk geçen aya ait, tahakkuk is not just a random “thing” — it is usually some kind of officially recorded financial item.

Bu means this.

So Bu tahakkuk means this accrual / this charge / this assessment.

Turkish does not have a/an/the the way English does, so bu helps specify the noun clearly.

Compare:

• tahakkuk = an accrual / the accrual / accrual
• bu tahakkuk = this accrual

Geçen ay means last month.

Here, geçen literally comes from the verb geçmek (to pass), but in this kind of expression it functions like an adjective meaning:

• last
• previous
• past

So:

• geçen hafta = last week
• geçen yıl = last year
• geçen ay = last month

Because ait requires the noun before it to be in the dative case.

• ay = month
• ay-a = to the month / belonging with respect to the month

So:

• geçen ay = last month
• geçen aya ait = belonging to / pertaining to last month

This is a very common pattern:

• bana ait = belonging to me
• sana ait = belonging to you
• bu dosyaya ait = belonging to this file
• geçen aya ait = belonging to last month

Ait means something like:

• belonging to
• related to
• pertaining to

It is often used in formal or semi-formal Turkish.

In this sentence, geçen aya ait means belonging to last month or pertaining to last month.

A useful thing to remember is:

• ait comes after the noun phrase it connects to
• that noun phrase takes the dative ending

So the pattern is:

X + dative + ait

Examples:

• bana ait = belonging to me
• şirkete ait = belonging to the company
• 2023 yılına ait = pertaining to the year 2023

There is no separate word for is here because Turkish often omits the verb to be in the third person present tense.

So:

• Bu tahakkuk geçen aya ait. literally works like
• This accrual [is] related to last month.

This is completely normal Turkish.

If you wanted a more explicit or formal version, you might sometimes see aittir, but in everyday usage ait by itself is enough.

Because Turkish usually puts the main predicate at the end.

In this sentence:

• Bu tahakkuk = the topic / subject
• geçen aya ait = the predicate

So the sentence structure is very natural for Turkish.

A rough breakdown is:

• Bu tahakkuk = This accrual
• geçen aya ait = belongs to / pertains to last month

Turkish often saves the main descriptive element until the end.

Not really in function. It comes from the verb geçmek (to pass), but here it acts like an adjective modifying ay.

So in geçen ay, geçen means last / previous.

English learners often notice that this looks like a verb form, and historically it is related to one, but in this sentence you can treat it as an adjective-like word.

No. That would sound wrong because ait needs the dative case.

So you need:

• geçen aya ait ✅

not:

• geçen ay ait ❌

This is one of the key grammar points in the sentence: ait almost always goes with a dative-marked noun or pronoun.

You can make it negative with değil:

• Bu tahakkuk geçen aya ait değil.
• This accrual does not pertain to last month.

That is the standard way to negate this kind of nominal/adjectival predicate in Turkish.

You can use mı:

• Bu tahakkuk geçen aya mı ait?
• Does this accrual pertain to last month?

The mı is attached to the element being questioned. Here it emphasizes geçen aya.

You could also hear the same sentence mainly with question intonation in speech, but mı is the clearest standard form.

The grammar is normal, but tahakkuk and ait both sound somewhat formal or administrative.

So the sentence feels like something you might see in:

• billing information
• tax documents
• accounting records
• customer service messages
• official correspondence

In everyday speech, people might choose simpler wording depending on context, but this sentence itself is perfectly natural in formal Turkish.

Sometimes in natural English, yes — but not literally.

For example, depending on the context, Bu tahakkuk geçen aya ait might be translated naturally as:

• This charge is for last month.
• This billing entry belongs to last month.
• This assessment pertains to last month.

So although ait literally means more like belonging to / pertaining to, English may use for if that sounds more natural.

Here is the breakdown:

• Bu = this
• tahakkuk = accrual / assessment / charge
• geçen = last / previous
• ay-a = to the month, with dative ending
• ait = belonging to / pertaining to

So structurally:

Bu tahakkuk + geçen aya ait = This accrual + pertains to last month

A more literal English gloss would be:

This accrual is belonging to last month,
but natural English would be:

This accrual pertains to last month
or
This charge is for last month.