Angel investment is a partnership-funded source of investor experience, based on their own capital and knowledge. The person who makes this investment is defined as an angel investor. Regulations have been made since 2013 for the subject in Turkey. The" Regulation on Individual Participation Capital" has been published and spread by the Undersecretariat of Treasury in the Official Gazette. This regulation with authorization was given to Undersecretariat of Treasury. Legal arrangements in this regulation have been made with the aim of encouraging angel investors to invest in their investments. In the regulation is mentioned the information about the taking of accounting transactions in measurement, valuation and reporting in the same as Turkish Accounting Standards and auditing. Angel investors are people who come from fields with knowledge, financial affairs, consultancy, industry. Angel investors act independently or as a group. Angel investors should have an Individual Participation Investor License in order to be able to benefit from some support such as tax support. This license may have investors or experienced investors with high income or wealth. The license is valid for the period given in the regulation and the renewal period can be extended for the licenses expired. In this study has discussed a new concept of entrepreneurship angel investments and accounting transactions. The aim of the work is to present information on the legal arrangements made about angel investors, how they will be handled today and how to account for the financial transactions in Turkey. For this reason in the study are described the concept of angel investment, the characteristics of angel investors, the reasons for investing were discussed, tax advantages related to angel investors, valuation methods have been handled, examples of accounting and reporting have been mentioned and suggestions have been presented.