{"id":5855,"date":"2022-01-10T13:52:16","date_gmt":"2022-01-10T13:52:16","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-donen-varliklar\/100-kasa\/"},"modified":"2023-03-06T22:28:41","modified_gmt":"2023-03-06T19:28:41","slug":"100-kasa","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/","title":{"rendered":"100 Kasa Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5855\" class=\"elementor elementor-5855\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8beff17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8beff17\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-097d598\" data-id=\"097d598\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5270c8 elementor-widget elementor-widget-text-editor\" data-id=\"c5270c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>100 Kasa Hesab\u0131, bir i\u015fletmede nakit hareketlerinin takip edildi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Haz\u0131r De\u011ferler Grubunda(10) yer al\u0131r.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4911f10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4911f10\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-521901b\" data-id=\"521901b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df9996e elementor-widget elementor-widget-text-editor\" data-id=\"df9996e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>100 Kasa Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\n<p><!-- wp:list --><\/p>\n<ul>\n<li>Kasada, nakit giri\u015f \u00e7\u0131k\u0131\u015flar\u0131 T\u00fcrk Liras\u0131 cinsinden yap\u0131l\u0131r.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Yabanc\u0131 para hareketlerinde, yabanc\u0131 paran\u0131n o g\u00fcnk\u00fc Merkez Bankas\u0131 Efektif D\u00f6viz al\u0131\u015f kuru \u00fczerinden TL kar\u015f\u0131l\u0131\u011f\u0131 kay\u0131tlara al\u0131n\u0131r.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Nakit giri\u015fleri, hesab\u0131n borcuna; nakit \u00e7\u0131k\u0131\u015flar\u0131 hesab\u0131n alacak taraf\u0131na kaydedilir.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Kasada ne kadar nakit varsa ancak o kadar \u00e7\u0131k\u0131\u015f yap\u0131labilir; bu nedenle Kasa hi\u00e7 bir zaman alacak bakiye vermez<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Kasa i\u00e7in D\u00f6nem sonlar\u0131nda envanter ve de\u011ferleme i\u015flemlerine tabi tutulur.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Envanter i\u015flemi ile kasa noksan veya fazlal\u0131klar\u0131 gerekli bilan\u00e7o hesaplar\u0131na aktar\u0131l\u0131rken, de\u011ferleme i\u015flemi ile kasada bulunan d\u00f6viz cinsinden tutarlar ger\u00e7ek de\u011ferlerine \u00e7evrilir.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>Envanter i\u015flemi yap\u0131l\u0131\u015f d\u00f6nemi, i\u015fletmelerin yap\u0131lar\u0131 ve ihtiya\u00e7lar\u0131na g\u00f6re belirlenir.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul>\n<li>\u0130\u015fletmenin D\u00f6viz cinsinden nakitleri ayr\u0131ca Naz\u0131m hesaplarda da takip edilir.<\/li>\n<\/ul>\n<p><!-- \/wp:list --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e642061 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e642061\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffcdb52\" data-id=\"ffcdb52\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80cceb0 elementor-widget elementor-widget-text-editor\" data-id=\"80cceb0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletmeler b\u00fcnyesinde yer alan farkl\u0131 hesaplar i\u00e7in, 100 Kasa hesab\u0131n\u0131n alt\u0131nda ayr\u0131 ayr\u0131 alt hesaplar a\u00e7mal\u0131d\u0131r.<\/p>\n<p>\u2022 100.001 TL Kasa Hesab\u0131<br \/>\u2022 100.002 Dolar Kasa Hesab\u0131<br \/>\u2022 100.003 Euro Kasa Hesab\u0131<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc0d854 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc0d854\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c851ad2\" data-id=\"c851ad2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d68e9f7 elementor-widget elementor-widget-heading\" data-id=\"d68e9f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">100 Kasa Hesab\u0131\u00a0Bor\u00e7 Taraf\u0131na Yaz\u0131lan i\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4181154 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4181154\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6bd826\" data-id=\"a6bd826\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac0b81e elementor-widget elementor-widget-text-editor\" data-id=\"ac0b81e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lan i\u015flemler, kasa bakiyesini artt\u0131rmaktad\u0131r.<br \/>\u2022 \u0130\u015fletmeye gelen d\u00f6viz veya TL nakit giri\u015fleri.<br \/>\u2022 \u0130\u015fletme ortaklar\u0131 taraf\u0131ndan kasaya koyulan nakit paralar<br \/>\u2022 \u0130\u015fletmenin banka hesab\u0131ndan kasaya nakit para giri\u015fi<br \/>\u2022 Pe\u015fin bedelle yap\u0131lan mal sat\u0131\u015flar\u0131.<br \/>\u2022 Kasada bulunan d\u00f6viz cinsi paralar\u0131n d\u00f6nem sonunda de\u011fer kazanmas\u0131.<\/p>\n<p>\u0130\u015flemleri, kasa hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lmas\u0131 gereken i\u015flemlerdir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04f7dfb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04f7dfb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-acff380\" data-id=\"acff380\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00b86b6 elementor-widget elementor-widget-heading\" data-id=\"00b86b6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">100 Kasa Hesab\u0131\u00a0Alacak Taraf\u0131na Yaz\u0131lan i\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c84578 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c84578\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec5eefe\" data-id=\"ec5eefe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d5e118 elementor-widget elementor-widget-text-editor\" data-id=\"1d5e118\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa Hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lan i\u015flemler, kasa bakiyesini azaltmaktad\u0131r.<br \/>\u2022 \u0130\u015fletmenin pe\u015fin mal al\u0131\u015flar\u0131.<br \/>\u2022 \u0130\u015fletme ortaklar\u0131 taraf\u0131ndan kasadan al\u0131nan nakit paralar<br \/>\u2022 \u0130\u015fletme taraf\u0131ndan banka mevduat hesab\u0131na nakit para aktarmas\u0131.<br \/>\u2022 \u0130\u015fletmenin senetli borcunu nakden \u00f6demesi.<br \/>\u2022 Kasada bulunan d\u00f6viz cinsi paralar\u0131n d\u00f6nem sonunda de\u011fer kaybetmesi.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6461767 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6461767\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67672e3\" data-id=\"67672e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a448044 elementor-widget elementor-widget-heading\" data-id=\"a448044\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">100 Kasa Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-06f1968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06f1968\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d886e5\" data-id=\"8d886e5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f76de57 elementor-widget elementor-widget-text-editor\" data-id=\"f76de57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa hesab\u0131nda yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnek muhasebe kay\u0131tlar\u0131n\u0131 a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fcc4701 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fcc4701\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f8bfc0\" data-id=\"0f8bfc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a2ff68 elementor-widget elementor-widget-heading\" data-id=\"7a2ff68\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pe\u015fin Bedelle Yap\u0131lan Mal Sat\u0131\u015flar\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1aa9f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1aa9f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03700e5\" data-id=\"03700e5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2caafa elementor-widget elementor-widget-text-editor\" data-id=\"c2caafa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi pe\u015fin bedelle KDV dahil 37.800 TL\u2019 lik mal sat\u0131\u015f\u0131 yapm\u0131\u015ft\u0131r. (KDV oran\u0131 %8)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fac37c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fac37c9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed44635\" data-id=\"ed44635\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-011ec73 elementor-widget elementor-widget-text-editor\" data-id=\"011ec73\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">37.800<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">600.Yurti\u00e7i Sat\u0131\u015flar<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">35.000<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">391.Hesaplanan KDV<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0 2.800<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbee9f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbee9f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0aac931\" data-id=\"0aac931\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0e8141 elementor-widget elementor-widget-text-editor\" data-id=\"e0e8141\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletmenin hesab\u0131na nakit para giri\u015fi oldu\u011fu i\u00e7in 100 Kasa Hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130\u015fletme i\u00e7in bir de sat\u0131\u015f geliri elde edildi\u011fi i\u00e7in Gelir tablosu hesab\u0131 olan 600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131 da KDV hari\u00e7 olarak alacakland\u0131r\u0131lm\u0131\u015f ve KDV k\u0131sm\u0131 da ilgili hesapta alacakl\u0131 olarak izlenmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1329d24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1329d24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43af20c\" data-id=\"43af20c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e924d42 elementor-widget elementor-widget-heading\" data-id=\"e924d42\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Banka Hesab\u0131ndan Kasaya Para G\u00f6nderimi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df15ede elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df15ede\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-679254a\" data-id=\"679254a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c82d68e elementor-widget elementor-widget-text-editor\" data-id=\"c82d68e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme, banka hesab\u0131nda bulunan 10.000 TL \u2018yi nakden \u00e7ekerek kasas\u0131na aktarm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0700b09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0700b09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da326fe\" data-id=\"da326fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d6c24e elementor-widget elementor-widget-text-editor\" data-id=\"6d6c24e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">10.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">102.Bankalar Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">10.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f69e6e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f69e6e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-baca75c\" data-id=\"baca75c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ff7f10 elementor-widget elementor-widget-text-editor\" data-id=\"0ff7f10\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta i\u015fletme banka hesab\u0131ndaki paray\u0131 \u00e7ekti\u011fi i\u00e7in aktif karakterli 102 Bankalar Hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130\u015fletme kasas\u0131na para giri\u015fi oldu\u011fu i\u00e7inde yine aktif karakterli bir hesap olan 100 Kasa Hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a58196 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a58196\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9cd217f\" data-id=\"9cd217f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abf5b3b elementor-widget elementor-widget-heading\" data-id=\"abf5b3b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pe\u015fin Bedelle \u0130\u015fletmeye Mal Al\u0131\u015f\u0131 <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc9672a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc9672a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f25b970\" data-id=\"f25b970\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e2dd0a elementor-widget elementor-widget-text-editor\" data-id=\"3e2dd0a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme, tedarik\u00e7isinden KDV hari\u00e7 8.500 TL bedelli pe\u015fin mal alm\u0131\u015ft\u0131r. (KDV oran\u0131 %8)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-356cdde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"356cdde\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b14d92\" data-id=\"9b14d92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bad0d4 elementor-widget elementor-widget-text-editor\" data-id=\"4bad0d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">153.Ticari Mallar Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">8.500<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">191.\u0130ndirilecek KDV<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0<\/p>\n<\/td>\n<td width=\"138\">\u00a0 \u00a0 680<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">9.180<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e2e7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e2e7a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6808630\" data-id=\"6808630\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2163d6 elementor-widget elementor-widget-text-editor\" data-id=\"a2163d6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme, mal ald\u0131\u011f\u0131 i\u00e7in 153 Ticari Mallar hesab\u0131 artm\u0131\u015f ve \u00f6denen-\u00f6denecek KDV k\u0131sm\u0131 ile beraber bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Mal al\u0131\u015f\u0131 pe\u015fin olarak yap\u0131ld\u0131\u011f\u0131 i\u00e7in de 100 Kasa hesab\u0131 azalm\u0131\u015f, alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5813f87 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5813f87\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6be54bd\" data-id=\"6be54bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3d0114 elementor-widget elementor-widget-heading\" data-id=\"c3d0114\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Senetli Borcun Nakden \u00d6denmesi <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65063f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65063f3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c91ff8d\" data-id=\"c91ff8d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2476ab7 elementor-widget elementor-widget-text-editor\" data-id=\"2476ab7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, B i\u015fletmesine olan 32.500 TL\u2019 lik senetli borcunu nakden \u00f6demi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff9dc31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff9dc31\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64c4997\" data-id=\"64c4997\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ef2dee elementor-widget elementor-widget-text-editor\" data-id=\"5ef2dee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">321.Bor\u00e7 Senetleri Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">\u00a032.500<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a032.500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eae28ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eae28ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec5e6d3\" data-id=\"ec5e6d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a5d77b elementor-widget elementor-widget-text-editor\" data-id=\"4a5d77b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme, senetli borcunu \u00f6dedi\u011fi i\u00e7in pasif karakterli bir kaynak hesab\u0131 olan 321 Bor\u00e7 Senetleri hesab\u0131 azalm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Senet \u00f6demesi nakden ger\u00e7ekle\u015fti\u011fi i\u00e7in de kasa hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa1204b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa1204b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f12223\" data-id=\"0f12223\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a1ba62 elementor-widget elementor-widget-heading\" data-id=\"6a1ba62\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kasadaki Yabanc\u0131 Paralar\u0131n De\u011ferleme \u0130\u015flemleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f77263 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f77263\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-598dafd\" data-id=\"598dafd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2010051 elementor-widget elementor-widget-text-editor\" data-id=\"2010051\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Yabanc\u0131 paralar kasa hesab\u0131n\u0131n alt\u0131nda yard\u0131mc\u0131 hesaplarda izlenir.<\/li>\n<li>Kasaya giren yabanc\u0131 paralar i\u015flem tarihindeki merkez bankas\u0131 efektif d\u00f6viz al\u0131\u015f kuru ile yard\u0131mc\u0131 hesab\u0131n borcuna kaydedilir.<\/li>\n<li>Kasadan \u00e7\u0131kan yabanc\u0131 paralar ise giri\u015f tarihindeki kur ile yard\u0131mc\u0131 hesab\u0131n alaca\u011f\u0131nda izlenir.<\/li>\n<li>Kasaya giren yabanc\u0131 paran\u0131n de\u011feri, paran\u0131n \u00e7\u0131k\u0131\u015f tarihinde y\u00fckselir ise aradaki fark 646 Kambiyo Karlar\u0131 hesab\u0131n\u0131n alacak k\u0131sm\u0131na kaydedilir.<\/li>\n<li>Ancak,\u00e7\u0131k\u0131\u015f tarihinde yabanc\u0131 paran\u0131n de\u011feri d\u00fc\u015fer ise 656 Kambiyo Zararlar\u0131 hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131na kaydedilir.<\/li>\n<li>D\u00f6nem sonu i\u015flemlerinde, Kur kaynakl\u0131 art\u0131\u015flar 646 Kambiyo Karlar\u0131, azal\u0131\u015flar 656 Kambiyo Zararlar\u0131 hesaplar\u0131na kaydedilir.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46f0b69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46f0b69\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6d568b\" data-id=\"a6d568b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ef1d8e elementor-widget elementor-widget-heading\" data-id=\"2ef1d8e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kasadaki Yabanc\u0131 Paralar\u0131n De\u011ferleme \u0130\u015flemleri \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d1c369 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d1c369\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc19fb5\" data-id=\"fc19fb5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b98b32 elementor-widget elementor-widget-text-editor\" data-id=\"6b98b32\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u015eimdi de kasa hesab\u0131ndaki yabanc\u0131 paralar\u0131n kay\u0131tlar\u0131 ve de\u011ferlemesi ile ilgili \u00f6rnek uygulamalar\u0131 inceleyelim.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d712e3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d712e3b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8cf1a8\" data-id=\"b8cf1a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d50cde elementor-widget elementor-widget-heading\" data-id=\"1d50cde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Yabanc\u0131 Para Al\u0131\u015f-Sat\u0131\u015f i\u015flemi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2a2ae8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2a2ae8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7302efd\" data-id=\"7302efd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-831766d elementor-widget elementor-widget-text-editor\" data-id=\"831766d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi 01.08.2020 tarihinde 10.000 usd sat\u0131n alm\u0131\u015ft\u0131r. 30.11.2020 tarihinde ise Dolar hesab\u0131ndaki paran\u0131n 7.000 USD\u2019 lik k\u0131sm\u0131n\u0131 satm\u0131\u015ft\u0131r.<\/p>\n<p>(01.08.2020 tarihinde 1$ = 8,30 TL \u2013 30.11.2020 tarihinde 1$ = 9 TL)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52549d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52549d3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ad2bbd\" data-id=\"1ad2bbd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bf6819 elementor-widget elementor-widget-text-editor\" data-id=\"7bf6819\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>(01.08.2020 ) 10.000 * 8,30 = 83.000 TL (D\u00f6viz al\u0131\u015f)<\/li>\n<li>(01.08.2021)\u00a0 7.000 * 8,30 = 58.100 TL (D\u00f6viz sat\u0131\u015f\u0131, al\u0131\u015f tarihinde de\u011fer)<\/li>\n<li>(30.11.2020 ) 7.000 * 9,00 = 63.000 TL (D\u00f6viz sat\u0131\u015f tarihi de\u011feri)<\/li>\n<li>(Olumlu Fark ) 63.000 \u2013 58.100 = 4.900 TL (Al\u0131\u015f-sat\u0131\u015f fark\u0131)<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ba7b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ba7b51\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34d579d\" data-id=\"34d579d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86a4b50 elementor-widget elementor-widget-docly_list_item\" data-id=\"86a4b50\" data-element_type=\"widget\" data-widget_type=\"docly_list_item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"steps-panel\">\r\n                <ul class=\"ordered-list steps\">\r\n                                                    <li class=\"elementor-repeater-item-e31a4d3\">\r\n                                    <p>01.08.2020 Yabanc\u0131 Para Al\u0131\u015f\u0131<\/p>                                <\/li>\r\n                                                <\/ul>\r\n            <\/div>\r\n            \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01af7cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01af7cd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8096b72\" data-id=\"8096b72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d01932 elementor-widget elementor-widget-text-editor\" data-id=\"2d01932\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<p align=\"left\">100.02.USD Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">83.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<p align=\"left\">100.01.TL Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">83.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdb5fb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdb5fb2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50885ce\" data-id=\"50885ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5ec7b7 elementor-widget elementor-widget-docly_list_item\" data-id=\"c5ec7b7\" data-element_type=\"widget\" data-widget_type=\"docly_list_item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"steps-panel\">\r\n                <ul class=\"ordered-list steps\">\r\n                                                    <li class=\"elementor-repeater-item-2583769\">\r\n                                    <p>30.11.2020 Yabanc\u0131 Para Sat\u0131\u015f\u0131<\/p>                                <\/li>\r\n                                                <\/ul>\r\n            <\/div>\r\n            \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae6badb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae6badb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a25b8cd\" data-id=\"a25b8cd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2e0bc2 elementor-widget elementor-widget-text-editor\" data-id=\"a2e0bc2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p>100.Kasa Hesab\u0131<\/p>\n<p>100.01.TL Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">63.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p>100.Kasa Hesab\u0131<\/p>\n<p>100.02.USD Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">58.100<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">646.Kambiyo Karlar\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0 \u00a04.900<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c362e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c362e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4206252\" data-id=\"4206252\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5114e5d elementor-widget elementor-widget-text-editor\" data-id=\"5114e5d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta i\u015fletme 1$ = 8,30 TL kuru ile yabanc\u0131 para alm\u0131\u015ft\u0131r, bu durumda da TL kasas\u0131ndaki para azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015f, dolar kasas\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Daha sonra kayda al\u0131nan yabanc\u0131 paran\u0131n bir k\u0131sm\u0131 1$ = 9 TL kuru ile sat\u0131lm\u0131\u015f, ancak al\u0131\u015f tarihindeki kur \u00fczerinden yabanc\u0131 para kasas\u0131 alacakland\u0131r\u0131lm\u0131\u015f, ayn\u0131 tutarla TL kasa hesab\u0131 da artarak bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Al\u0131\u015f ve sat\u0131\u015f aras\u0131nda olu\u015fan olumlu fark da 646 Kambiyo karlar\u0131 hesab\u0131n\u0131n alacak k\u0131sm\u0131na kaydedilmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e37c721 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e37c721\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b3a565\" data-id=\"3b3a565\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd409b9 elementor-widget elementor-widget-heading\" data-id=\"bd409b9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sat\u0131c\u0131lara Olan Borcun D\u00f6viz \u0130le \u00d6denmesi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a139e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a139e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9e79e7\" data-id=\"a9e79e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad8692b elementor-widget elementor-widget-text-editor\" data-id=\"ad8692b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, 27.000 TL borcu i\u00e7in 15.03.2020 tarihinde kasa hesab\u0131n\u0131n yard\u0131mc\u0131 hesab\u0131na kaydetti\u011fi 2.500 Euro\u2019 yu 30.06.2020 tarihinde B i\u015fletmesine vermi\u015f ve kalan tutar\u0131 da bankadan \u00f6demi\u015ftir.<\/p>\n<p>(15.03.2020 tarihinde 1\u20ac = 9,50 TL; 30.06.2020 tarihinde 1\u20ac = 8,00 TL)<\/p>\n<ul>\n<li>(15.03.2020) 2.500 * 9,50 = 23.750 TL<\/li>\n<li>(30.06.2020 ) 2.500 * 8,00 = 20.000 TL<\/li>\n<li>(Aradaki olumsuz fark ) 23.750\u2013 20.000 = 3.750 TL<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14f08e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14f08e4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bab6bf8\" data-id=\"bab6bf8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c17444d elementor-widget elementor-widget-text-editor\" data-id=\"c17444d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">320.Sat\u0131c\u0131lar Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">27.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">656.Kambiyo Zarar\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">\u00a0 3.750<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<p align=\"left\">100.03.Euro Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">23.750<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">102.Bankalar Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0 \u00a07.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3da4c17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3da4c17\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d9c36c4\" data-id=\"d9c36c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88a3b48 elementor-widget elementor-widget-text-editor\" data-id=\"88a3b48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta i\u015fletme carisine olan borcu \u00f6demek i\u00e7in yabanc\u0131 para kasas\u0131nda kay\u0131tl\u0131 tarihindeki de\u011feri olan 23.750 TL\u2019 yi verip kalan\u0131 i\u00e7inde banka hesab\u0131ndan 3.250 TL \u00f6deme yapmay\u0131 planlamaktad\u0131r.<\/p>\n<p>Ancak \u00f6deme tarihinde yabanc\u0131 paran\u0131n de\u011feri 20.000 TL\u2019 ye d\u00fc\u015fm\u00fc\u015ft\u00fcr. Yabanc\u0131 paran\u0131n al\u0131\u015f ve sat\u0131\u015f tarihindeki de\u011fer azal\u0131\u015f tutar\u0131 656 Kambiyo zararlar\u0131 hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131na kaydedilmi\u015f ve yabanc\u0131 para kasas\u0131 al\u0131\u015f tarihindeki de\u011feri olan 23.750 TL azalarak alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Kalan \u00f6deme tutar\u0131 da artm\u0131\u015f, 7.000 TL olarak 102 Bankalar hesab\u0131ndan yap\u0131ld\u0131\u011f\u0131 i\u00e7in hesap azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e683028 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e683028\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c75e82c\" data-id=\"c75e82c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1369043 elementor-widget elementor-widget-heading\" data-id=\"1369043\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00f6nem Sonu D\u00f6viz De\u011ferleme \u0130\u015flemleri<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd4955c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd4955c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-120ee1f\" data-id=\"120ee1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68ddb6b elementor-widget elementor-widget-text-editor\" data-id=\"68ddb6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin d\u00f6nem sonunda kasas\u0131nda 01.05.2021 tarihinde kay\u0131tlara girmi\u015f 1.000 USD ve 05.07.2021 tarihinde kay\u0131tlara girmi\u015f 1.500 Rus Rublesi nakit para bulunmaktad\u0131r.<\/p>\n<ul>\n<li>01.05.2021 Dolar Kuru, 1 USD = 10 TL<\/li>\n<li>05.07.2021 Ruble D\u00f6viz Kuru, 1 RB = 0,9 TL<\/li>\n<\/ul>\n<p>D\u00f6nem Sonunda ( 31.12.2021) ise, 1 USD = 12 TL, 1 RB = 0,7 TL olmu\u015ftur.<\/p>\n<p>Bu durumda 01.05.2021 tarihinde i\u015fletme kasas\u0131nda,<\/p>\n<ul>\n<li>1.000 * 10 = 10.000 TL<\/li>\n<li>1.500 * 0,9 = 1.350 TL<\/li>\n<\/ul>\n<p>31.12.2021 D\u00f6nem sonunda ise,<\/p>\n<ul>\n<li>1.000 * 12 = 12.000 TL<\/li>\n<li>1.500 * 0,7 =\u00a0 1.050 TL bulunmaktad\u0131r.<\/li>\n<\/ul>\n<p>Bu durumda i\u015fletme,<\/p>\n<ul>\n<li>Dolardan, 2.000 TL (12.000 &#8211; 10.000) kar,<\/li>\n<li>Rubleden ise 300 TL( 1.350 &#8211; 1.050 ) zarar etmi\u015ftir.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd2123e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd2123e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d6214f\" data-id=\"9d6214f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c4005e elementor-widget elementor-widget-heading\" data-id=\"7c4005e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kasa Hesab\u0131 Envanter \u0130\u015flemleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c082eb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c082eb0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc08a0\" data-id=\"bdc08a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcdd383 elementor-widget elementor-widget-text-editor\" data-id=\"bcdd383\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa Envanter i\u015flemi, defter tutan ger\u00e7ek veya t\u00fczel ki\u015filerin kasa hesab\u0131 (muhasebe kayd\u0131 olarak) bor\u00e7 kalan\u0131 ile kasan\u0131n fiili say\u0131m\u0131 sonucu \u00e7\u0131kan paran\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 i\u015flemidir.<\/p>\n<ul>\n<li>Kasa hesab\u0131 kayd\u0131 ile fiili say\u0131m e\u015fit ise &#8220;<strong>Kasa Denkli\u011fi&#8221;<\/strong>; e\u011fer say\u0131m sonucu fiili kasa mevcudu, kay\u0131ttaki Kasa hesab\u0131 bor\u00e7 kalan\u0131ndan y\u00fcksek ise &#8220;<strong>Say\u0131m Fazlas\u0131&#8221;<\/strong>; eksik ise &#8220;<strong>Say\u0131m Noksan\u0131&#8221;<\/strong> denilmektedir.<\/li>\n<li>Noksanl\u0131k veya fazlal\u0131k durumuna, say\u0131m sonucu fiili kasa bakiyesi baz al\u0131narak karar verilir.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-00485e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00485e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f68b73\" data-id=\"0f68b73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1731000 elementor-widget elementor-widget-heading\" data-id=\"1731000\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Fazlal\u0131k Sebepleri<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16f230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16f230\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-566a8dc\" data-id=\"566a8dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da6afef elementor-widget elementor-widget-text-editor\" data-id=\"da6afef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A\u015fa\u011f\u0131daki durumlarda &#8220;Kasa Fazlal\u0131\u011f\u0131&#8221; g\u00f6r\u00fclebilir,<\/p>\n<p>\u2022 Tahsilat kayd\u0131n\u0131n yap\u0131lmam\u0131\u015f veya eksik yap\u0131lm\u0131\u015f olmas\u0131.<br \/>\u2022 Olmas\u0131 gerekenden fazla tutarda tahsilat yap\u0131lmas\u0131.<br \/>\u2022 Nakden yap\u0131lacak \u00f6demenin eksik yap\u0131lmas\u0131.<br \/>\u2022 Yap\u0131lan pe\u015fin \u00f6demenin kasa hesab\u0131 muhasebe kayd\u0131na fazla yaz\u0131lmas\u0131.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1797b94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1797b94\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82ef109\" data-id=\"82ef109\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54d5b23 elementor-widget elementor-widget-heading\" data-id=\"54d5b23\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Noksanl\u0131k Sebepleri<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e1192c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e1192c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d85f932\" data-id=\"d85f932\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0862b67 elementor-widget elementor-widget-text-editor\" data-id=\"0862b67\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A\u015fa\u011f\u0131daki durumlarda &#8220;Kasa Noksanl\u0131\u011f\u0131&#8221; g\u00f6r\u00fclebilir.<\/p>\n<p>\u2022 \u00d6demenin, muhasebe kayd\u0131n\u0131n unutulmas\u0131 veya eksik kaydedilmesi.<br \/>\u2022 Pe\u015fin \u00f6demenin olmas\u0131 gerekenden fazla yap\u0131lmas\u0131.<br \/>\u2022 Tahsilat muhasebe kayd\u0131n\u0131n fazla yap\u0131lm\u0131\u015f olmas\u0131.<br \/>\u2022 Tahsilat\u0131n olmas\u0131 gerekenden eksik yap\u0131lmas\u0131.<br \/>\u2022 Sorumlu ki\u015finin kasadan para alm\u0131\u015f olmas\u0131 durumu.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f1a91b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f1a91b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8a05b3\" data-id=\"a8a05b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee7e87 elementor-widget elementor-widget-heading\" data-id=\"eee7e87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Farklar\u0131nda Yap\u0131lacak Muhasebe Kay\u0131tlar\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66e8091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66e8091\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81ba318\" data-id=\"81ba318\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b96a3ee elementor-widget elementor-widget-text-editor\" data-id=\"b96a3ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tek d\u00fczen hesap plan\u0131 \u00e7er\u00e7evesinde, kasa farklar\u0131n\u0131n muhasebe kay\u0131tlar\u0131nda, a\u015fa\u011f\u0131daki hesaplar kullan\u0131lmaktad\u0131r.<\/p>\n<ul>\n<li>100.Kasa\u00a0<\/li>\n<li>197.Say\u0131m ve Tesell\u00fcm Noksanlar\u0131<\/li>\n<li>397.Say\u0131m ve Tesell\u00fcm Fazlalar\u0131<\/li>\n<li>679. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir ve Karlar<\/li>\n<li>689. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider ve Zararlar (-)<\/li>\n<\/ul>\n<p><strong>E\u011fer kasa noksanl\u0131k veya fazlal\u0131\u011f\u0131 ayn\u0131 g\u00fcn i\u00e7erisinde tespit edilemez ise,<\/strong><\/p>\n<ul>\n<li>Sebep bulunana kadar, fazlal\u0131k durumunda 397 Say\u0131m ve tesell\u00fcm fazlal\u0131\u011f\u0131 hesab\u0131 alacakl\u0131 ve kar\u015f\u0131l\u0131\u011f\u0131nda 100 Kasa Hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/li>\n<li>Noksanl\u0131k durumunda ise 197 Say\u0131m ve Tesell\u00fcm noksanlar\u0131 hesab\u0131 bor\u00e7lu ve kar\u015f\u0131l\u0131\u011f\u0131nda 100 Kasa hesab\u0131 da alacakland\u0131r\u0131lmaktad\u0131r.<\/li>\n<li>Bu t\u00fcr d\u00fczeltme kay\u0131tlar\u0131 sonucunda kasa hesab\u0131 fiili durumu ile e\u015fit hale gelmektedir.<\/li>\n<\/ul>\n<p><strong>Ancak, kasada noksanl\u0131k veya fazlal\u0131k var ise ve sebebi o g\u00fcn tespit edilirse,<\/strong><\/p>\n<ul>\n<li>197 Say\u0131m ve Tesell\u00fcm noksanlar\u0131 hesab\u0131 veya 397 Say\u0131m ve tesell\u00fcm fazlal\u0131\u011f\u0131 hesaplar\u0131n\u0131n kullan\u0131lmas\u0131na ihtiya\u00e7 kalmamaktad\u0131r.<\/li>\n<li>Bulunan nedene g\u00f6re gerekli hesapla kasa hesab\u0131 kapat\u0131l\u0131r.<\/li>\n<li>\u00d6rne\u011fin g\u00fcn i\u00e7inde kasada noksanl\u0131k oldu\u011fu tespit edildi. Ancak ayn\u0131 g\u00fcn i\u00e7inde bu noksanl\u0131\u011f\u0131n, cariye yap\u0131lan \u00f6deme kayd\u0131n\u0131n tutulmamas\u0131ndan kaynakl\u0131 oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Bu durumda yap\u0131lacak olan kay\u0131t 100 kasa hesab\u0131, \u00f6deme yap\u0131lmas\u0131ndan kaynakl\u0131 azald\u0131\u011f\u0131 i\u00e7in alacakland\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda 320 Sat\u0131c\u0131lar hesab\u0131 da \u00f6demesi yap\u0131ld\u0131\u011f\u0131 ve azald\u0131\u011f\u0131 i\u00e7in bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li>\n<\/ul>\n<p><strong>197 veya 397 hesaplar\u0131na kaydedilen faklar\u0131n daha sonra tespit edilmesi durumunda,<\/strong><\/p>\n<ul>\n<li>Bu hesaplardaki tutarlar kapat\u0131larak, fazlal\u0131k veya noksanl\u0131\u011f\u0131n nedeni olan hesaplara aktar\u0131lmal\u0131d\u0131r.<\/li>\n<\/ul>\n<p><strong>197 veya 397 hesaplar\u0131na kaydedilen faklar\u0131n d\u00f6nem sonunda tespit edilememi\u015f olmas\u0131 durumunda,<\/strong><\/p>\n<ul>\n<li>397 deki fazlal\u0131k yaratan tutar 679. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir ve Karlar<\/li>\n<li>197. deki noksanl\u0131klar, 689. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider ve Zararlar(-) hesaplar\u0131na aktar\u0131l\u0131r.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c66a12d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c66a12d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-396bc0f\" data-id=\"396bc0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a43dad elementor-widget elementor-widget-heading\" data-id=\"7a43dad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kasa Farklar\u0131 (Envanteri ) \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f01326 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f01326\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cce8b5f\" data-id=\"cce8b5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ffb0a09 elementor-widget elementor-widget-text-editor\" data-id=\"ffb0a09\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa hesab\u0131nda yap\u0131labilecek \u00f6rnek muhasebe kay\u0131tlar\u0131n\u0131 a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffae4cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffae4cc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c832f59\" data-id=\"c832f59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d26ed0 elementor-widget elementor-widget-heading\" data-id=\"1d26ed0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Fazlal\u0131\u011f\u0131n\u0131n Sebebinin Ayn\u0131 G\u00fcn \u0130\u00e7erisinde Bulunmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a06442c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a06442c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1760fb5\" data-id=\"1760fb5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e26c025 elementor-widget elementor-widget-text-editor\" data-id=\"e26c025\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A \u0130\u015fletmesinin kasa hesab\u0131 bor\u00e7 kalan\u0131 12.500 TL\u2019 dir. Ayn\u0131 g\u00fcn i\u00e7inde yap\u0131lan say\u0131mda ise kasada 13.000 TL oldu\u011fu tespit edilmi\u015ftir. Ayn\u0131 g\u00fcn i\u00e7erisinde fark\u0131n sebebinin alacakl\u0131 olunan cariden tahsil edilen 4.500 TL\u2019 nin kay\u0131tlara 4.000 TL olarak i\u015flenmi\u015f olmas\u0131ndan kaynakl\u0131 oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Kasa bor\u00e7 bakiyesi ve fiili kasa hesab\u0131 fark\u0131: 13.000 \u2013 12.500 = 500 TL (Say\u0131m sonucu fiili kasada 500 TL fazlal\u0131k bulunmu\u015ftur.)<\/p>\n<p>\u0130\u015fletmenin D\u00fczeltme kay\u0131tlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde yap\u0131lmal\u0131d\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4984b53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4984b53\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fd5fd6\" data-id=\"1fd5fd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-336d71e elementor-widget elementor-widget-text-editor\" data-id=\"336d71e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">500<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">120.Al\u0131c\u0131lar Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">\u00a0500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc29e86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc29e86\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b70aaa4\" data-id=\"b70aaa4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ef6c49 elementor-widget elementor-widget-text-editor\" data-id=\"9ef6c49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kay\u0131tta da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere Kasa hesab\u0131 kayd\u0131ndaki 500 TL eksikli\u011fin kapat\u0131lmas\u0131 i\u00e7in Kasa hesab\u0131 500 TL artt\u0131r\u0131larak bor\u00e7land\u0131r\u0131lm\u0131\u015f ve eksik kayda al\u0131nan cari alacak da azald\u0131\u011f\u0131 i\u00e7in alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Bu \u015fekilde kasa hesab\u0131 fiili durumu ile denk duruma getirilmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9cd238e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cd238e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9bac95\" data-id=\"a9bac95\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c6cb43 elementor-widget elementor-widget-heading\" data-id=\"7c6cb43\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Noksanl\u0131\u011f\u0131 Sebebinin Ayn\u0131 G\u00fcn \u0130\u00e7erisinde Bulunmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84dcf3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84dcf3a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6698b93\" data-id=\"6698b93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0d9214 elementor-widget elementor-widget-text-editor\" data-id=\"d0d9214\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0A i\u015fletmesinin kasa hesab\u0131n\u0131n bor\u00e7 toplam\u0131 8.500 TL, alacak toplam\u0131 ise 4.200 TL\u2019 dir. Yap\u0131lan say\u0131m sonucunda ise kasada 3.300 TL oldu\u011fu tespit edilmi\u015ftir.<\/p>\n<p>Kasa hesab\u0131n\u0131n muhasebe kayd\u0131 T \u00e7izerek de a\u015fa\u011f\u0131daki gibi g\u00f6sterilebilir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fac6b54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fac6b54\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57f7037\" data-id=\"57f7037\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a22b965 elementor-widget elementor-widget-text-editor\" data-id=\"a22b965\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table title=\"100 kasa hesab\u0131\" border=\"1\" width=\"70%\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"middle\" width=\"49\" height=\"17\">BOR\u00c7<\/td>\n<td colspan=\"2\" align=\"center\" valign=\"middle\">100 KASA HESABI<\/td>\n<td align=\"right\" valign=\"middle\" width=\"50\">ALACAK<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" align=\"center\" valign=\"top\" height=\"96\"><br \/>8.500<\/td>\n<td colspan=\"2\" align=\"center\" valign=\"top\"><br \/>4.200<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" align=\"center\" valign=\"middle\">4.300<\/td>\n<td colspan=\"2\" align=\"center\" valign=\"middle\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63311f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63311f9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5bf345\" data-id=\"a5bf345\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccdbb50 elementor-widget elementor-widget-text-editor\" data-id=\"ccdbb50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131da da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, 100 Kasa hesab\u0131 4.300 TL bor\u00e7 kalan\u0131 vermi\u015ftir.<\/p>\n<p>Fakat fiili say\u0131ma g\u00f6re kasa bakiyesi 3.300 TL\u2019 dir ve (4.300 \u2013 3.300) 1.000 TL\u2019 lik kasa noksanl\u0131\u011f\u0131 bulunmaktad\u0131r.<\/p>\n<p>Ayn\u0131 g\u00fcn i\u00e7inde noksanl\u0131\u011f\u0131n sebebinin, kasadan yap\u0131lan cari \u00f6demenin kay\u0131tlara al\u0131nmam\u0131\u015f oldu\u011fu tespit edilmi\u015ftir.<\/p>\n<p>D\u00fczeltme kayd\u0131 da a\u015fa\u011f\u0131da g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi yap\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c83ab32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c83ab32\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7302c1d\" data-id=\"7302c1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02f0221 elementor-widget elementor-widget-text-editor\" data-id=\"02f0221\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">\u00a0320.Sat\u0131c\u0131lar Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">1.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">1.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a6d8b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a6d8b3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5943ead\" data-id=\"5943ead\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d553579 elementor-widget elementor-widget-text-editor\" data-id=\"d553579\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131daki d\u00fczeltme kayd\u0131na bakt\u0131\u011f\u0131m\u0131zda sat\u0131c\u0131lar hesab\u0131na \u00f6deme yap\u0131ld\u0131\u011f\u0131 i\u00e7in cari hesap ters kay\u0131t ile kapat\u0131lm\u0131\u015f ve kasadan para \u00e7\u0131k\u0131\u015f\u0131 ger\u00e7ekle\u015fti\u011fi i\u00e7in de Kasa hesab\u0131 azalm\u0131\u015f bu sebeple de alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e8eae1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8eae1e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b7f675\" data-id=\"7b7f675\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61c0c4f elementor-widget elementor-widget-heading\" data-id=\"61c0c4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Fazlal\u0131k Sebebinin Ayn\u0131 G\u00fcn Tespit Edilememesi Durumu<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8818150 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8818150\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd33d42\" data-id=\"fd33d42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b328605 elementor-widget elementor-widget-text-editor\" data-id=\"b328605\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa Say\u0131m sonucu fiili kasada fazlal\u0131k olmas\u0131 durumunda, kasaya para giri\u015fi olmu\u015f ancak kay\u0131tlara al\u0131nmam\u0131\u015f oldu\u011fu d\u00fc\u015f\u00fcn\u00fclerek, 100 Kasa hesab\u0131 artt\u0131r\u0131larak bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da fazlal\u0131\u011f\u0131n sebebi g\u00fcn sonuna kadar tespit edilemedi\u011fi i\u00e7in 397 Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131 hesab\u0131 alacakland\u0131r\u0131l\u0131r.<\/p>\n<p>A i\u015fletmesinin kasa hesab\u0131 bor\u00e7 kalan\u0131 3.800 TL\u2019 dir. Ayn\u0131 g\u00fcn i\u00e7inde yap\u0131lan say\u0131m sonucu kasada 4.300 TL oldu\u011fu tespit edilmi\u015ftir. Ancak ara\u015ft\u0131rma sonucunda fark\u0131n sebebi bulunamam\u0131\u015ft\u0131r.<\/p>\n<p>Kasa say\u0131m\u0131 sonucu fiili kasada 500 TL fazlal\u0131k oldu\u011fu g\u00f6r\u00fclmektedir. <br \/>(4.300 \u2013 3.800 = 500 TL)<br \/>Fazlal\u0131k sebebi ayn\u0131 g\u00fcn bulunamad\u0131\u011f\u0131 i\u00e7in yap\u0131lmas\u0131 gereken kay\u0131t a\u015fa\u011f\u0131daki gibidir:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a398a92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a398a92\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce1cafb\" data-id=\"ce1cafb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e44b94e elementor-widget elementor-widget-text-editor\" data-id=\"e44b94e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">500<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">397.Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b04da88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b04da88\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b22d8d\" data-id=\"3b22d8d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-578bd5b elementor-widget elementor-widget-text-editor\" data-id=\"578bd5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fiili kasa 500 TL fazla \u00e7\u0131kt\u0131\u011f\u0131 ve ayn\u0131 g\u00fcn sebebi bulunamad\u0131\u011f\u0131 i\u00e7in fiili ve muhasebe kayd\u0131 denkle\u015ftirme i\u015flemi i\u00e7in Kasa hesab\u0131 500 TL bor\u00e7land\u0131r\u0131l\u0131r, kar\u015f\u0131l\u0131\u011f\u0131nda da ilgili d\u00fczeltme hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4cc852 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4cc852\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0a9250\" data-id=\"b0a9250\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b4b775 elementor-widget elementor-widget-heading\" data-id=\"9b4b775\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Noksanl\u0131k Sebebinin Ayn\u0131 G\u00fcn \u0130\u00e7erisinde Tespit Edilememesi Durumu<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0110c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0110c4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-374bd13\" data-id=\"374bd13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88d447a elementor-widget elementor-widget-text-editor\" data-id=\"88d447a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin kasa hesab\u0131 bor\u00e7 kalan\u0131 5.000 TL\u2019 dir. Ayn\u0131 g\u00fcn i\u00e7inde yap\u0131lan say\u0131m sonucu kasada 4.300 TL oldu\u011fu tespit edilmi\u015ftir. Ancak ara\u015ft\u0131rma sonucunda fark\u0131n sebebi bulunamam\u0131\u015ft\u0131r.<\/p>\n<p>Bu durumda kasada fiili say\u0131ma g\u00f6re ( 5.000 &#8211; 4.300 = 700 TL) noksanl\u0131k bulunmaktad\u0131r.<\/p>\n<p>Noksanl\u0131k nedeni ayn\u0131 g\u00fcn i\u00e7erisinde bulunamad\u0131\u011f\u0131 i\u00e7in a\u015fa\u011f\u0131daki gibi kay\u0131t yap\u0131lmal\u0131d\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-217bab9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"217bab9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7895687\" data-id=\"7895687\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e85ffb6 elementor-widget elementor-widget-text-editor\" data-id=\"e85ffb6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">197.Say\u0131m ve Tesell\u00fcm Noksanlar\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">700<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">100.Kasa Hesab\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">700<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0564f0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0564f0a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9884384\" data-id=\"9884384\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-701ab48 elementor-widget elementor-widget-text-editor\" data-id=\"701ab48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Kasa muhasebe hesaplar\u0131nda yer alan ancak fiili olarak kasada bulunmayan 700 TL, fiili ve kaydi durumun e\u015fitlenmesi i\u00e7in, kasa hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t yap\u0131larak bakiyeden d\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Noksanl\u0131k nedeni tespit edilemedi\u011fi i\u00e7in de kar\u015f\u0131l\u0131\u011f\u0131nda 197. Say\u0131m ve tesell\u00fcm Noksanlar\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bf141a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bf141a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e6d104\" data-id=\"8e6d104\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfbb25f elementor-widget elementor-widget-heading\" data-id=\"dfbb25f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kasa Farklar\u0131n\u0131n D\u00f6nem Sonunda Tespit Edilememi\u015f Olmas\u0131 Durumu<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92e6b79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92e6b79\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49dbde5\" data-id=\"49dbde5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f571872 elementor-widget elementor-widget-text-editor\" data-id=\"f571872\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinde daha \u00f6nceden 197. Say\u0131m Tesell\u00fcm Noksanlar\u0131 Hesab\u0131na kay\u0131t yap\u0131lm\u0131\u015f 4.000 TL tutar\u0131ndaki kasa noksan\u0131 d\u00f6nem sonunda tespit, edilememi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc1bc34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc1bc34\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20e998d\" data-id=\"20e998d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a37c67c elementor-widget elementor-widget-text-editor\" data-id=\"a37c67c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">689. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider ve Zararlar (-)<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">4.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">197.Say\u0131m ve Tesell\u00fcm Noksanlar\u0131<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">4.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cf14a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cf14a7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7286368\" data-id=\"7286368\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92cca78 elementor-widget elementor-widget-text-editor\" data-id=\"92cca78\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00d6ncelikle, tespit edilemeyen noksanl\u0131k i\u015fletme i\u00e7in sat\u0131\u015f faaliyeti d\u0131\u015f\u0131nda beklenmeyen bir kay\u0131p olaca\u011f\u0131 i\u00e7in, olu\u015fan zarar 689 hesab\u0131na kay\u0131t edilmelidir.<\/p>\n<p>Kasa noksan\u0131 4.000 TL d\u00f6nem sonunda da tespit edilemedi\u011fi i\u00e7in 689. Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider ve Zararlar hesab\u0131n\u0131n borcuna yaz\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>689. hesab\u0131 Pasif D\u00fczenleyici bir hesap oldu\u011fundan dolay\u0131 bor\u00e7 taraf\u0131na yaz\u0131lan i\u015flemler hesap bakiyesini artt\u0131rmaktad\u0131r.<\/p>\n<p>Daha \u00f6nce fiili say\u0131m sonucunda 197. hesap bakiyesinin borcunda yer alan 4.000 TL de alacak kayd\u0131 yap\u0131larak\u00a0 kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e2b4d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e2b4d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-661ca71\" data-id=\"661ca71\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e01fe7a elementor-widget elementor-widget-text-editor\" data-id=\"e01fe7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinde daha \u00f6nceden 397. Say\u0131m Teselll\u00fcm Fazlal\u0131klar\u0131 Hesab\u0131na kay\u0131t yap\u0131lm\u0131\u015f 7.000 TL tutar\u0131ndaki kasa fazlas\u0131 d\u00f6nem sonunda tespit, edilememi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a163bdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a163bdc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1d6bbc\" data-id=\"a1d6bbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd3c23f elementor-widget elementor-widget-text-editor\" data-id=\"bd3c23f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\">\n<tbody>\n<tr valign=\"top\">\n<td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"138\">\n<p align=\"left\"><b>B<\/b><\/p>\n<\/td>\n<td bgcolor=\"#5b9bd5\" width=\"137\">\n<p align=\"left\"><b>A<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\n<p align=\"left\">397. Say\u0131m ve Tesell\u00fcm Fazlal\u0131klar\u0131<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<td width=\"138\">\n<p align=\"left\">7.000<\/p>\n<\/td>\n<td width=\"137\">\u00a0<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"133\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">679. Di\u011fer Ola\u011fan Gelir ve Karlar<\/p>\n<\/td>\n<td width=\"138\">\u00a0<\/td>\n<td width=\"137\">\n<p align=\"left\">7.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f96629b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f96629b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-925b08b\" data-id=\"925b08b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c3cb36 elementor-widget elementor-widget-text-editor\" data-id=\"3c3cb36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Daha \u00f6nce fiili say\u0131m sonucu 7.000 kasa fazlal\u0131\u011f\u0131n\u0131n kaydedildi\u011fi 397. Say\u0131m ve Tesell\u00fcm Fazlal\u0131klar\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Kasada olu\u015fan ve d\u00f6nem sonu tespit edilemeyen 7.000 TL fazlal\u0131k, i\u015fletmenin sat\u0131\u015flar\u0131ndan kaynaklanmayan beklenmedik bir kazan\u00e7 olaca\u011f\u0131 i\u00e7in 679. Di\u011fer Ola\u011fan gelir ve Karlar hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82c77d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82c77d9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea86181\" data-id=\"ea86181\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dc8a50 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"7dc8a50\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">G\u0130B Tek D\u00fczen Hesap Plan\u0131 A\u00e7\u0131klamalar\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbc8cd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbc8cd9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f254f9\" data-id=\"6f254f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60e1e5d elementor-widget elementor-widget-spacer\" data-id=\"60e1e5d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-640b201 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"640b201\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-885ca72\" data-id=\"885ca72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32170ef elementor-widget elementor-widget-video\" data-id=\"32170ef\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=XcFwMjZ0w_c&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>100 Kasa Hesab\u0131, bir i\u015fletmede nakit hareketlerinin takip edildi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Haz\u0131r De\u011ferler Grubunda(10) yer al\u0131r.&nbsp; 100 Kasa Hesab\u0131 \u0130\u015fleyi\u015fi Kasada, nakit giri\u015f \u00e7\u0131k\u0131\u015flar\u0131 T\u00fcrk Liras\u0131 cinsinden yap\u0131l\u0131r. Yabanc\u0131 para hareketlerinde, yabanc\u0131 paran\u0131n o g\u00fcnk\u00fc Merkez Bankas\u0131 Efektif D\u00f6viz al\u0131\u015f kuru \u00fczerinden TL kar\u015f\u0131l\u0131\u011f\u0131 kay\u0131tlara al\u0131n\u0131r. Nakit giri\u015fleri, hesab\u0131n borcuna; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6378,"parent":5854,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-5855","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>100 Kasa Hesab\u0131 - De\u011ferleme ve Envanteri - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"100 Kasa Hesab\u0131 Konu anlat\u0131m\u0131 , Kasa \u00d6rnek Sorular, Kasa D\u00f6viz muhasebe kayd\u0131, Kasa Fazlal\u0131klar\u0131 ve noksanl\u0131klar\u0131 \u00f6rnek uygulamalar\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"100 Kasa Hesab\u0131 - 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