{"id":6019,"date":"2022-01-23T11:33:12","date_gmt":"2022-01-23T11:33:12","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/101-alinan-cekler-hesabi\/"},"modified":"2022-06-27T16:28:08","modified_gmt":"2022-06-27T13:28:08","slug":"101-alinan-cekler-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/101-alinan-cekler-hesabi\/","title":{"rendered":"101 Al\u0131nan \u00c7ekler Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6019\" class=\"elementor elementor-6019\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-577e5ba5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"577e5ba5\" 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-42e76aea\" data-id=\"42e76aea\" 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-7d4784fa elementor-widget elementor-widget-text-editor\" data-id=\"7d4784fa\" 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>101 Al\u0131nan \u00c7ekler Hesab\u0131, i\u015fletmelerin alacakl\u0131 oldu\u011fu firma veya ki\u015filerden, bu alacaklar kar\u015f\u0131l\u0131\u011f\u0131nda teslim ald\u0131klar\u0131 \u00e7eklerin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Haz\u0131r De\u011ferler Grubunda (10) yer al\u0131r.<\/p><p>\u00c7eklerde \u00fc\u00e7 tarafl\u0131 bir ili\u015fki vard\u0131r.<\/p><p>Bu taraflar,<\/p><ul><li>\u00c7ekin \u00fczerinde ka\u015fesi bulunan yani \u00e7eki d\u00fczenleyen ki\u015fi ke\u015fideci,<\/li><li>\u00c7ek \u00fczerinde yazan bedeli \u00f6deyecek olan ki\u015fi, muhatap (kanuna g\u00f6re muhatap bankad\u0131r)<\/li><li>\u00c7eki elinde bulunduran ki\u015fi lehdar, olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/li><\/ul><p>\u00c7ekin \u00fczerinde d\u00fczenleme (ke\u015fide) tarihi ve yeri, \u00e7eki d\u00fczenleyenin (ke\u015fidecinin) imzas\u0131 ile \u00f6denecek tutar\u0131n bulunmas\u0131 gerekir.<\/p><p>\u00c7ek, lehdar taraf\u0131ndan bankaya verildi\u011fi an \u00f6denmesi gerekli bir k\u0131ymet olmas\u0131 sebebi ile \u00e7ekte vade olmad\u0131\u011f\u0131 teorik olarak s\u00f6ylenebilir.<\/p><p>Ancak pratikte \u00e7ekler d\u00fczenleme tarihinden daha ileri bir tarih verilerek vadeli olarak da kullan\u0131lmaktad\u0131r.<\/p><p>Bu uygulama, anl\u0131k bir \u00f6deme arac\u0131 olan \u00e7eklerin amac\u0131n\u0131n d\u0131\u015f\u0131nda kullan\u0131lmas\u0131na neden olmaktad\u0131r.<\/p><p>Bu nedenle, vadeli al\u0131nan \u00e7ekler \u00f6z\u00fcn \u00f6nceli\u011fi kavram\u0131 gere\u011fince 101 Al\u0131nan \u00e7ekler hesab\u0131ndan ziyade 121 Alacak senetleri hesab\u0131nda izlenmesi daha uygundur.<\/p><p>\u00d6zetle, vadeli \u00e7ekler, senet niteli\u011finde de\u011ferlendirilmelidir.<\/p><h2>101 Al\u0131nan \u00c7ekler Hesab\u0131n\u0131n \u0130\u015fleyi\u015fi<\/h2><ul><li>\u0130\u015fletmeye gelen \u00e7ekler T\u00fcrk Liras\u0131 cinsinden kayda al\u0131n\u0131r.<\/li><li>Yabanc\u0131 para cinsinden d\u00fczenlenen \u00e7ekler de T\u00fcrk Liras\u0131 tutarlar\u0131 \u00fczerinden bu hesaba kaydedilir.<\/li><li>Al\u0131nan \u00e7ekler \u00fczerinde yaz\u0131l\u0131 olan de\u011fer ile kaydedilir.<\/li><li>Al\u0131nan \u00c7ekler hesab\u0131 daima bor\u00e7 bakiyesi verir, alacak bakiye vermez.<\/li><li>Bor\u00e7 bakiyesi tahsil edilecek \u00e7ek tutar\u0131n\u0131 verir.<\/li><li>\u00c7ekin tahsili banka arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015ftirilir.<\/li><li>Muhatap banka taraf\u0131ndan \u00e7ekin tahsili s\u0131ras\u0131nda olu\u015fabilecek: Komisyon, BSMV veya haberle\u015fme gibi giderler ilgili gider hesaplar\u0131nda izlenir. (7\/A se\u00e7ene\u011finde 770 Genel Y\u00f6netim Giderleri , 7\/B se\u00e7ene\u011finde ise 794 \u00c7e\u015fitli Giderler)<\/li><\/ul><p>Al\u0131nan \u00c7eklerin durumuna g\u00f6re hesab\u0131n alt\u0131nda ayr\u0131 ayr\u0131 alt hesaplar a\u00e7\u0131lmal\u0131d\u0131r.<\/p><p>101 Al\u0131nan \u00c7ekler Hesab\u0131<\/p><ul><li>101.01 M\u00fc\u015fteriden Al\u0131nan \u00c7ekler Hesab\u0131 (c\u00fczdandaki \u00e7ek)<\/li><li>101.02 Tahsile Verilen \u00c7ekler Hesab\u0131<\/li><li>101.03 Teminata Verilen \u00c7ekler Hesab\u0131<\/li><li>101.04 Kar\u015f\u0131l\u0131ks\u0131z \u00c7ekler Hesab\u0131<\/li><\/ul><h2>101 Al\u0131nan \u00c7ekler Hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan i\u015flemler<\/h2><ul><li>Herhangi bir durumda i\u015fletme ad\u0131na \u00e7ek teslim al\u0131nd\u0131\u011f\u0131 zaman 101 Al\u0131nan \u00c7ekler hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/li><\/ul><h2>101 Al\u0131nan \u00c7ekler Hesab\u0131 Alacak Taraf\u0131na Yaz\u0131lan i\u015flemler<\/h2><ul><li>Tahsil i\u00e7in bankaya verilmesi,<\/li><li>Ba\u015fka bir firmaya mal-hizmet kar\u015f\u0131l\u0131\u011f\u0131 ciro edilmesi,<\/li><li>\u00c7ekin kar\u015f\u0131l\u0131ks\u0131z \u00e7\u0131kmas\u0131,<\/li><\/ul><p>Durumlar\u0131nda, 101. Al\u0131nan \u00c7ekler hesab\u0131 alacakland\u0131r\u0131l\u0131r.<\/p><h2>101 Al\u0131nan \u00c7ekler Hesab\u0131 \u00d6rnek Sorular<\/h2><h3>Sat\u0131lan Mal veya Hizmet Kar\u015f\u0131l\u0131\u011f\u0131nda \u00c7ek Al\u0131nmas\u0131<\/h3><ul><li>A i\u015fletmesi satt\u0131\u011f\u0131, KDV hari\u00e7 50.000 tl\u2019 lik mal\u0131n kdv tutar\u0131n\u0131 nakit, kalan tutar i\u00e7in ise \u00e7ek alm\u0131\u015ft\u0131r. (KDV %8)<\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">100.KASA<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">4.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">101.ALINAN \u00c7EKLER<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">50.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">600.YURT\u0130\u00c7\u0130 SATI\u015eLAR<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">50.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 HESAPLANAN KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">4.000<\/p><\/td><\/tr><\/tbody><\/table><p>Yap\u0131lan kay\u0131tta, i\u015fletme satt\u0131\u011f\u0131 mal kar\u015f\u0131l\u0131\u011f\u0131nda, mal\u0131n kdv si kadar\u0131n\u0131 nakden ald\u0131\u011f\u0131 i\u00e7in kasa hesab\u0131 artm\u0131\u015f bu nedenle bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ayn\u0131 \u015fekilde, al\u0131nan \u00e7ekler hesab\u0131 da, i\u015fletme satt\u0131\u011f\u0131 mal\u0131n kdv hari\u00e7 k\u0131sm\u0131 i\u00e7in al\u0131c\u0131 i\u015fletmeden \u00e7ek alm\u0131\u015ft\u0131r ve hesap bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><ul><li><p align=\"justify\">A i\u015fletmesi, B i\u015fletmesinden 40.000 TL\u2019 lik cari alaca\u011f\u0131na kar\u015f\u0131l\u0131k \u00e7ek alm\u0131\u015ft\u0131r.<\/p><\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">101.ALINAN \u00c7EKLER HESABI<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120. ALICILAR<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><\/tbody><\/table><p>A i\u015fletmesi burada B i\u015fletmesinden alaca\u011f\u0131na kar\u015f\u0131l\u0131k, bir \u00f6deme arac\u0131 olan \u00e7ek alm\u0131\u015ft\u0131r ve bu durumda da i\u015fletmenin 101 Al\u0131nan \u00e7ekler hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>B i\u015fletmesinin de bu \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131nda borcu azald\u0131\u011f\u0131 i\u00e7in 120. Al\u0131c\u0131lar hesab\u0131 da alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><h3>\u00c7ekin Tahsil \u0130\u00e7in Bankaya Verilmesi<\/h3><ul><li>A i\u015fletmesi B i\u015fletmesinden alm\u0131\u015f oldu\u011fu 40.000 tl\u2019 lik \u00e7eki tahsil i\u00e7in bankaya vermi\u015ftir.<\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">101.ALINAN \u00c7EKLER HESABI<\/p><p align=\"left\">101.001.Tahsildeki \u00c7ekler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER HESABI<\/p><p align=\"left\">101.002.C\u00fczdandaki \u00c7ekler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><\/tbody><\/table><p>Bu kay\u0131tta al\u0131nan \u00e7ekler alt hesaplar\u0131 ile \u00e7al\u0131\u015fmaktad\u0131r; i\u015fletme elindeki \u00e7eki tahsil i\u00e7in bankaya g\u00f6ndermi\u015ftir ve tahsildeki \u00e7ekler artarak bor\u00e7land\u0131r\u0131lm\u0131\u015f ancak eldeki \u00e7ek verildi\u011fi i\u00e7in c\u00fczdandaki \u00e7ek azalarak alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u00c7ek bankaya tahsil i\u00e7in g\u00f6nderilmi\u015f olmas\u0131 102. Bankalar Hesab\u0131n\u0131 \u00e7al\u0131\u015ft\u0131rmaz; \u00e7\u00fcnk\u00fc bankaya herhangi bir para giri\u015f \u00e7\u0131k\u0131\u015f\u0131 olmamaktad\u0131r.<\/p><h3>\u00c7ekin Ciro Edilmesi Muhasebe Kayd\u0131<\/h3><p>\u00c7ekin ciro edilmesi, i\u015fletmenin elinde bulundurdu\u011fu \u00e7ekin, tahsile verilmeyip, do\u011frudan ba\u015fka bir ki\u015fiye veya i\u015fletmeye \u00f6deme yapmak amac\u0131yla teslim edilmesidir.<\/p><ul><li>A i\u015fletmesi, B i\u015fetmesinden KDV hari\u00e7 3.500 tl\u2019 lik mal alm\u0131\u015f ve kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fletmeye, daha \u00f6nce m\u00fc\u015fterisinden ald\u0131\u011f\u0131 3.000 tl\u2019 lik \u00e7eki vermi\u015f (ciro etmi\u015f) ve kalan tutar\u0131 da nakden \u00f6demi\u015ftir. ( KDV oran\u0131 %18)<\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">153.T\u0130CAR\u0130 MALLAR<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191.\u0130ND\u0130R\u0130LECEK KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0630<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN\u00a0 \u00c7EKLER<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100. KASA<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\">1.130<\/td><\/tr><\/tbody><\/table><p>Bu kay\u0131tta A i\u015fletmesi mal ald\u0131\u011f\u0131 i\u00e7in 153 Ticari mallar hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Al\u0131nan mal kar\u015f\u0131l\u0131\u011f\u0131nda da A i\u015fletmesi daha \u00f6nce m\u00fc\u015fterisinden ald\u0131\u011f\u0131 \u00e7eki ciro etti\u011fi i\u00e7in 101 Al\u0131nan \u00e7ekler Hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><ul><li>A i\u015fletmesi daha \u00f6nce mal ald\u0131\u011f\u0131 B i\u015fletmesine 2.500 TL\u2019 lik borcuna kar\u015f\u0131l\u0131k \u00e7ek ciro etmi\u015ftir.<\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">320.SATICILAR<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><\/tbody><\/table><p>Bu kay\u0131tta A i\u015fletmesi bor\u00e7lu oldu\u011fu B i\u015fletmesine, borcuna kar\u015f\u0131l\u0131k \u00f6ncesinde m\u00fc\u015fterisinden ald\u0131\u011f\u0131 \u00e7eki vermi\u015ftir (ciro etmi\u015ftir),<\/p><p>Bu durumda da i\u015fletmenin sat\u0131c\u0131ya olan borcu azald\u0131\u011f\u0131ndan 320 Sat\u0131c\u0131lar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015f, elindeki \u00e7eki borca kar\u015f\u0131l\u0131k verdi\u011fi i\u00e7in de 101 Al\u0131nan \u00e7ekler hesab\u0131 azalarak alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><h3>\u00c7ekin Kar\u015f\u0131l\u0131ks\u0131z \u00c7\u0131kmas\u0131 Muhasebe Kayd\u0131<\/h3><ul><li>A i\u015fletmesi C bankas\u0131na tahsil i\u00e7in g\u00f6nderdi\u011fi 55.000 tl lik \u00e7ekin, \u00e7eki veren m\u00fc\u015fteri firman\u0131n hesab\u0131nda yeterli para olmamas\u0131 gerek\u00e7esi ile tahsil edilememi\u015ftir.<\/li><\/ul><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">127. D\u0130\u011eER T\u0130CAR\u0130 ALACAKLAR<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">55.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER<\/p><p align=\"left\">101.001.Tahsildeki \u00c7ekler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">55.000<\/p><\/td><\/tr><\/tbody><\/table><p><a name=\"_GoBack\"><\/a> Kay\u0131tta tahsil edilmek \u00fczere bankaya g\u00f6nderilen \u00e7ekin kar\u015f\u0131l\u0131\u011f\u0131 olmad\u0131\u011f\u0131 i\u00e7in tahsil edilememi\u015f ve 101 Al\u0131nan \u00c7ekler hesab\u0131n\u0131n alt hesab\u0131 olan tahsildeki \u00e7ekler hesab\u0131 azalarak alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Bu durumda da Al\u0131nan \u00c7ekler hesab\u0131 Haz\u0131r De\u011ferler Hesap grubu olmaktan \u00e7\u0131k\u0131p Di\u011fer Ticari Alacaklar durumuna gelerek bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><h3>D\u00f6viz Cinsinden \u00c7eklerin Kur Kar\u0131 veya Zarar\u0131 i\u015flemleri<\/h3><p>D\u00f6nem sonlar\u0131nda i\u015fletme envanterinde yer alan \u00e7eklerin ger\u00e7ek de\u011ferlerinin bulunmas\u0131 i\u015flemleri sonucunda ya da d\u00f6viz cinsinden \u00e7eklerin tahsili esnas\u0131nda, kurun de\u011fi\u015fmesi sonucu zarar veya kar olu\u015fabilir.<\/p><p>Bu gibi durumlar\u0131 a\u015fa\u011f\u0131daki \u00f6rneklerde inceleyelim.<\/p><ul><li>\u0130\u015fletmenin, envanterinde 1 $ = 7 TL den kayda al\u0131nm\u0131\u015f 10.000 $ tutar\u0131nda \u00e7ek bulunmaktad\u0131r. D\u00f6nem Sonunda Dolar kuru 1$ = 5 TL &#8216;dir.<\/li><\/ul><p>\u0130\u015fletmenin elinde bulunan dolar cinsinden \u00e7eklerin de\u011feri kur&#8217;un 2 TL d\u00fc\u015fmesi sonucu, azalm\u0131\u015ft\u0131r.<\/p><p>\u0130\u015fletme aktifinde bulunan \u00e7eklerin de\u011feri d\u00fc\u015fmesi sonucunda, 2 x 10.000 = 20.000 TL tutar\u0131nda zarar olu\u015fmu\u015ftur.<\/p><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">656.KAMB\u0130YO ZARARLARI (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER HESABI<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">20.000<\/p><\/td><\/tr><\/tbody><\/table><p>Olu\u015fan 20.000 TL lik zarar 656. kambiyo zararlar\u0131na bor\u00e7 taraf\u0131na yaz\u0131lmal\u0131d\u0131r.<\/p><p>Zararlar\u0131n kaydedildi\u011fi hesaplar\u0131n bakiyeleri, t\u0131pk\u0131 aktif hesaplar gibi bor\u00e7 taraf\u0131na kay\u0131t yap\u0131ld\u0131\u011f\u0131 zaman art\u0131\u015f g\u00f6stermektedir.<\/p><p>Kurun de\u011ferinin d\u00fc\u015fmesi sonucu al\u0131nan \u00e7eklerin de\u011ferinin de d\u00fc\u015fece\u011fi i\u00e7in, hesap alacakland\u0131r\u0131larak \u00e7eklerin ger\u00e7ek de\u011ferine ula\u015f\u0131lmal\u0131d\u0131r.<\/p><p>Kay\u0131tlarda \u00e7ek 10.000 x 7 = 70.000 TL den yer almaktad\u0131r.<\/p><p>Ancak, d\u00f6nem sonu kuruna g\u00f6re 10.000 x 5 = 50.000 TL \u00e7ekin \u015fu anki de\u011feridir.<\/p><p>Bu nedenle, aradaki 20. 000 TL\u00a0 \u00e7ekler hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lmal\u0131d\u0131r.<\/p><ul><li>\u0130\u015fletme Envanterinde 1\u00a3 = 10 TL ile kay\u0131tlarda yer alan 10.000 Sterlin \u00c7ek bulunmaktad\u0131r.<\/li><li>\u0130\u015fletme, bu \u00e7eklerini 1\u00a3 = 11 TL oldu\u011fu bir tarihte tahsil i\u00e7in bankaya g\u00f6ndermi\u015f ve tahsil edilen tutar banka hesab\u0131na yatm\u0131\u015ft\u0131r.<\/li><\/ul><p>\u0130\u015fletme elindeki \u00e7eklerin de\u011feri : 10.000\u00a3 x 10 = 100.000<\/p><p>\u00d6ncelikle, bu \u00e7ekleri i\u015fletme envanterinden al\u0131p bankaya tahsile g\u00f6nderece\u011fiz<\/p><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">101.ALINAN \u00c7EKLER.<\/p><p align=\"left\">101.001.Tahsildeki \u00c7ekler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER.<\/p><p align=\"left\">101.001.C\u00fczdandaki \u00c7ekler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table><table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">102.BANKALAR<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">110.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">646.KAMB\u0130YO KARLARI<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">10.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101.ALINAN \u00c7EKLER.<\/p><p align=\"left\">101.001.Tahsildeki \u00c7ekler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table><p>\u00c7eklerin tahsil an\u0131ndaki de\u011feri 10.000\u00a3 x 11 = 110.000 TL dir aradaki 10.000 TL lik kar 646. Kambiyo Karlar\u0131 hesab\u0131n\u0131n alacak taraf\u0131na,<\/p><p>Tahsil edilen \u00e7eklerin kay\u0131tl\u0131 de\u011feri 100.000 TL, 101.Al\u0131nan \u00c7ekler hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lacakt\u0131r.<\/p><p>\u00c7ek tahsil olmas\u0131, \u00e7ek hesab\u0131n\u0131n bakiyesini azaltaca\u011f\u0131 i\u00e7in alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar ile birlikte elimize ge\u00e7ecek olan toplam tutar bankaya para giri\u015fine neden olaca\u011f\u0131 i\u00e7in 102. Bankalar hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r..<\/p><p><a role=\"button\" href=\"https:\/\/www.gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\u00a0<\/a><\/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-21aff79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21aff79\" 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-50 elementor-top-column elementor-element elementor-element-beafddf\" data-id=\"beafddf\" 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-a67d997 elementor-widget elementor-widget-docly_info_box\" data-id=\"a67d997\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1280\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-scaled.jpg\" class=\"attachment-full size-full\" alt=\"100 Kasa Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-scaled.jpg 2560w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-300x150.jpg 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-1024x512.jpg 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-768x384.jpg 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-1536x768.jpg 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/100-Kasa-Hesabi-2048x1024.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" class=\"details-link\">\r\n                        100 Kasa  <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-501ab69\" data-id=\"501ab69\" 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-0d62df3 elementor-widget elementor-widget-docly_info_box\" data-id=\"0d62df3\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"2560\" height=\"1280\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-scaled.jpg\" class=\"attachment-full size-full\" alt=\"102 Bankalar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-scaled.jpg 2560w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-300x150.jpg 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-1024x512.jpg 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-768x384.jpg 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-1536x768.jpg 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/102-Bankalar-Hesabi-2048x1024.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" class=\"details-link\">\r\n                        102 Bankalar  <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\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-ebf92ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebf92ad\" 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-e8223b5\" data-id=\"e8223b5\" 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-095caf2 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"095caf2\" 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\">Gib 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-36a2729 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36a2729\" 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-7fc1e68\" data-id=\"7fc1e68\" 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-bb84c22 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"bb84c22\" 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:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\">\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\">102.Bankalar Hesab\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\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>101 Al\u0131nan \u00c7ekler Hesab\u0131, i\u015fletmelerin alacakl\u0131 oldu\u011fu firma veya ki\u015filerden, bu alacaklar kar\u015f\u0131l\u0131\u011f\u0131nda teslim ald\u0131klar\u0131 \u00e7eklerin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Haz\u0131r De\u011ferler Grubunda (10) yer al\u0131r. \u00c7eklerde \u00fc\u00e7 tarafl\u0131 bir ili\u015fki vard\u0131r. Bu taraflar, \u00c7ekin \u00fczerinde ka\u015fesi bulunan yani \u00e7eki d\u00fczenleyen ki\u015fi ke\u015fideci, \u00c7ek \u00fczerinde yazan bedeli \u00f6deyecek olan ki\u015fi, muhatap [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6022,"parent":5854,"menu_order":1,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6019","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>101 Al\u0131nan \u00c7ekler Hesab\u0131 - \u00d6rnek Sorular - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"101 Al\u0131nan \u00c7ekler Hesab\u0131 Konu Anlat\u0131m\u0131 , Al\u0131nan \u00c7ekler \u00d6rnek uygulamalar , Al\u0131nan \u00c7ekler Muhasebe Kayd\u0131, \u00c7eklerin De\u011ferlemesi, \u00c7ek Cirosu\" \/>\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\/101-alinan-cekler-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"101 Al\u0131nan \u00c7ekler Hesab\u0131 - 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