{"id":6176,"date":"2022-01-31T16:48:47","date_gmt":"2022-01-31T16:48:47","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/"},"modified":"2022-06-27T16:34:13","modified_gmt":"2022-06-27T13:34:13","slug":"103-verilen-cekler-ve-odeme-emirleri-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/","title":{"rendered":"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6176\" class=\"elementor elementor-6176\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c34f19b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c34f19b\" 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-e602c8c\" data-id=\"e602c8c\" 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-b27fd04 elementor-widget elementor-widget-text-editor\" data-id=\"b27fd04\" 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>103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 (-) , i\u015fletmenin mal-hizmet kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7lu oldu\u011fu ki\u015fi veya i\u015fletmelere teslim etti\u011fi \u00e7eklerin ve bankaya verilen \u00f6deme emirlerinin izlendi\u011fi hesapt\u0131r.<\/p><p>103. Hesab\u0131, &#8220;(-)&#8221;\u00a0 i\u015faretinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere d\u00fczenleyici bir hesapt\u0131r.<\/p><p>Konumuza ge\u00e7meden \u00f6nce, sizlere d\u00fczenleyici hesaplarla ilgili k\u0131sa bir bilgi verelim.<\/p><ul><li>D\u00fczenleyici hesaplar bulunduklar\u0131 hesap grubu i\u00e7erinde, ters olarak \u00e7al\u0131\u015fmaktad\u0131r.<\/li><li>Yani, aktif hesaplar grubunda yer al\u0131yorsa bir pasif hesap gibi, pasif hesap grubunda yer ald\u0131\u011f\u0131nda aktif hesap gibi hareket ederler.<\/li><li>Aktif hesaplar i\u00e7erisinde yer alan d\u00fczenleyici hesaplara &#8220;Aktif D\u00fczenleyici&#8221; hesap denilmektedir.<\/li><li>Pasif Hesaplar i\u00e7erisinde yer alan hesaplara ise &#8220;Pasif D\u00fczenleyici&#8221; hesap denilmektedir.<\/li><li>103. Verilen \u00c7ekler ve \u00d6deme hesab\u0131 da Aktif D\u00fczenleyici bir hesapt\u0131r.<\/li><\/ul><p>\u015eimdi de 103. Hesab\u0131n\u0131 incelemeye devam edelim.<\/p><ul><li>\u0130\u015fletme taraf\u0131ndan bankaya iletilen \u00e7ek veya \u00f6deme emri ile fiili \u00f6deme aras\u0131nda belli bir s\u00fcre olmaktad\u0131r.<\/li><li>Bu nedenle, 103 hesab\u0131 i\u00e7in, emir ve \u00f6deme aras\u0131nda ge\u00e7en bu s\u00fcrede kullan\u0131lan ge\u00e7ici bir hesapt\u0131r da diyebiliriz.<\/li><li>Ayr\u0131ca, bu hesap 102 bankalar hesab\u0131 ile ili\u015fkili \u00e7al\u0131\u015fmaktad\u0131r.<\/li><li>Firma veya \u015fahsa \u00f6denmek \u00fczere verilen \u00e7ek ve \u00f6deme emri, banka taraf\u0131ndan \u00f6dendi\u011finde i\u015fletmenin bankadaki mevduat hesab\u0131nda bir azal\u0131\u015f olur ve 102 bankalar hesab\u0131 alacakland\u0131r\u0131l\u0131rken pasif karakterli aktif bir hesap olan 103 Verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 da \u00f6deme ger\u00e7ekle\u015fti\u011fi i\u00e7in azalarak bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><\/ul><p>\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-ceccd3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceccd3d\" 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-cae7486\" data-id=\"cae7486\" 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-c280d0e elementor-widget elementor-widget-heading\" data-id=\"c280d0e\" 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\">103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 \u0130\u015fleyi\u015fi <\/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-243d16e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"243d16e\" 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-c5e09a4\" data-id=\"c5e09a4\" 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-8bc6cec elementor-widget elementor-widget-text-editor\" data-id=\"8bc6cec\" 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>\n<p style=\"line-height: 108%; margin-bottom: 0.28cm;\">103 Verilen \u00e7ekler ve \u00d6deme Emirleri Hesab\u0131, firma taraf\u0131ndan d\u00fczenlenip bor\u00e7lu firmaya verildi\u011fi andan \u00f6deme ger\u00e7ekle\u015finceye kadar olan s\u00fcrede alacakland\u0131r\u0131l\u0131r, \u00f6deme ger\u00e7ekle\u015fince de hesap bor\u00e7land\u0131r\u0131l\u0131r.<\/p>\n<\/li>\n<li>\n<p style=\"line-height: 108%; margin-bottom: 0.28cm;\">Bu hesap alacak kalan\u0131 vermektedir.<\/p>\n<\/li>\n<li>\n<p>Hesab\u0131n alacak kalan\u0131 vermesi verilen \u00e7ekin veya bankaya verilen \u00f6deme emrinin hen\u00fcz ger\u00e7ekle\u015fmedi\u011fini g\u00f6stermektedir.<\/p>\n<\/li>\n<li>\n<p>\u0130\u015fletme taraf\u0131ndan verilen \u00e7ekler, \u00fczerinde yaz\u0131l\u0131 de\u011fer ile T\u00fcrk Liras\u0131 cinsinden kayda al\u0131n\u0131r.<\/p>\n<\/li>\n<li>\n<p>D\u00f6viz cinsinden verilen \u00e7ekler, kur art\u0131\u015f\u0131ndan de\u011ferlenmi\u015f olur ise verilen \u00e7ekler artm\u0131\u015f olur ve hesap alacakland\u0131r\u0131l\u0131r, kar\u015f\u0131l\u0131\u011f\u0131nda 656 Kambiyo zararlar\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r. Ancak de\u011ferinde azal\u0131\u015f olur ise hesap bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda 646 Kambiyo Karlar\u0131 hesab\u0131 alacakland\u0131r\u0131lmaktad\u0131r.<\/p>\n<\/li>\n<li>\n<p>Verilen vadeli \u00e7ekler, 101 Al\u0131nan \u00e7eklerde de bahsedildi\u011fi gibi \u00f6z\u00fcn \u00f6nceli\u011fi kavram\u0131 gere\u011fince 103 Verilen \u00e7ekler ve \u00d6deme Emirleri hesab\u0131ndan ziyade 321 Bor\u00e7 senetleri hesab\u0131nda izlenmesi daha uygundur<span style=\"color: #4c5267;\">.<\/span><\/p>\n<\/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-c911b27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c911b27\" 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-c69330e\" data-id=\"c69330e\" 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-5b3f206 elementor-widget elementor-widget-heading\" data-id=\"5b3f206\" 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\">103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131\u00a0Bor\u00e7 Taraf\u0131na Yaz\u0131lan i\u015flemler\n<\/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-932e20a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"932e20a\" 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-8de03a8\" data-id=\"8de03a8\" 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-0b6bfd8 elementor-widget elementor-widget-text-editor\" data-id=\"0b6bfd8\" 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><li><p>Banka taraf\u0131ndan emir verilen \u00f6demenin veya ke\u015fide edilen \u00e7ekin \u00f6denmesi.<\/p><\/li><\/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-bba0136 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bba0136\" 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-e1eb80a\" data-id=\"e1eb80a\" 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-b321c2c elementor-widget elementor-widget-heading\" data-id=\"b321c2c\" 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\">103 Verilen \u00c7ekler ve \u00d6deme Emirleri 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-bd0ce99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd0ce99\" 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-3beb706\" data-id=\"3beb706\" 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-e3eeac1 elementor-widget elementor-widget-text-editor\" data-id=\"e3eeac1\" 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><li><p>\u0130\u015fletme taraf\u0131ndan bor\u00e7lu oldu\u011fu firmaya \u00e7ek vermesi (ke\u015fide etmesi)<\/p><\/li><li><p>Bankaya verilen \u00f6deme, virman veya havale talimatlar\u0131.<\/p><\/li><\/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-fe6e643 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe6e643\" 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-f1acedf\" data-id=\"f1acedf\" 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-d4502a6 elementor-widget elementor-widget-heading\" data-id=\"d4502a6\" 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\">103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 \u00d6rnek Sorular<\/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-8fe529f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fe529f\" 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-8f4993a\" data-id=\"8f4993a\" 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-e6104fb elementor-widget elementor-widget-text-editor\" data-id=\"e6104fb\" 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>Verilen \u00c7ekler ve \u00d6deme Emirleri hesab\u0131nda yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili 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-b289785 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b289785\" 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-cbc8320\" data-id=\"cbc8320\" 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-a25a539 elementor-widget elementor-widget-heading\" data-id=\"a25a539\" 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\">Al\u0131nan Mal Kar\u015f\u0131l\u0131\u011f\u0131nda \u00c7ek Verilmesi<\/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-633359f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"633359f\" 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-59c1009\" data-id=\"59c1009\" 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-100b0d3 elementor-widget elementor-widget-text-editor\" data-id=\"100b0d3\" 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><li><p><span style=\"font-size: medium;\">A i\u015fletmesi, B i\u015fletmesinden alm\u0131\u015f oldu\u011fu mal kar\u015f\u0131l\u0131\u011f\u0131 KDV hari\u00e7 27.000 TL\u2019 lik banka mevduat hesab\u0131ndan \u00f6denmek \u00fczere \u00e7ek ke\u015fide etmi\u015ftir. (KDV Oran\u0131 %8)<\/span><\/p><\/li><\/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-8f78967 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f78967\" 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-cc95e75\" data-id=\"cc95e75\" 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-aae705c elementor-widget elementor-widget-text-editor\" data-id=\"aae705c\" 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\"><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\">25.000<\/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 2.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">27.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><\/tbody><\/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-f7e28ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7e28ec\" 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-99cf2a6\" data-id=\"99cf2a6\" 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-9635c2d elementor-widget elementor-widget-text-editor\" data-id=\"9635c2d\" 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>Verilen kay\u0131tta ticari mal al\u0131nd\u0131\u011f\u0131 i\u00e7in 153 Ticari Mallar hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r. Al\u0131nan mal\u0131n KDV\u2019 si de olu\u015ftu\u011fu i\u00e7in \u00f6denen KDV artm\u0131\u015ft\u0131r, ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u0130\u015fletme taraf\u0131ndan al\u0131nan mal kar\u015f\u0131l\u0131\u011f\u0131 B firmas\u0131na \u00e7ek verilmi\u015ftir.<\/p><p>Pasif karakterli aktif d\u00fczenleyici bir hesap olan 103 Verilen \u00c7ekler ve \u00d6deme Emirleri hesab\u0131 artm\u0131\u015f ve 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-992436d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"992436d\" 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-b000c58\" data-id=\"b000c58\" 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-2443479 elementor-widget elementor-widget-heading\" data-id=\"2443479\" 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\">Ke\u015fide Edilen \u00c7ekin Banka Taraf\u0131ndan \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-bb97996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb97996\" 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-23698f7\" data-id=\"23698f7\" 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-149dc77 elementor-widget elementor-widget-text-editor\" data-id=\"149dc77\" 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><li><p>A i\u015fletmesi daha \u00f6nce B i\u015fletmesine verdi\u011fi 27.000 TL\u2019 lik \u00e7ekin \u00f6demesinin banka taraf\u0131ndan ger\u00e7ekle\u015ftirilmesi.<\/p><\/li><\/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-b80c411 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b80c411\" 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-ab7a6a0\" data-id=\"ab7a6a0\" 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-0f1e904 elementor-widget elementor-widget-text-editor\" data-id=\"0f1e904\" 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\"><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\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">27.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">102.BANKALAR<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">27.000<\/p><\/td><\/tr><\/tbody><\/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-2912111 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2912111\" 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-1ba3975\" data-id=\"1ba3975\" 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-770eea4 elementor-widget elementor-widget-text-editor\" data-id=\"770eea4\" 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 al\u0131nan mal kar\u015f\u0131l\u0131\u011f\u0131 verilen \u00e7ekin banka taraf\u0131ndan \u00f6denmesi ile 102 Bankalar hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda da \u00e7ek \u00f6demesi ger\u00e7ekle\u015fti\u011fi i\u00e7in 103 Verilen \u00c7ekler ve \u00d6deme Emirleri hesab\u0131 da azald\u0131\u011f\u0131 i\u00e7in 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-763e5e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"763e5e7\" 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-2024584\" data-id=\"2024584\" 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-68596e3 elementor-widget elementor-widget-heading\" data-id=\"68596e3\" 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\">Cari Borca Kar\u015f\u0131l\u0131k Bankaya \u00d6deme Emri Verilmesi<\/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-8d8af92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d8af92\" 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-0c90e3d\" data-id=\"0c90e3d\" 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-686ceab elementor-widget elementor-widget-text-editor\" data-id=\"686ceab\" 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><li><p>A i\u015fletmesi, sat\u0131c\u0131s\u0131na olan 3.500 TL lik borcuna kar\u015f\u0131l\u0131k Ziraat Bankas\u0131 vadesiz mevduat hesab\u0131na havale talimat\u0131 ge\u00e7mi\u015ftir.<\/p><\/li><\/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-53cb991 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53cb991\" 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-92f2b4e\" data-id=\"92f2b4e\" 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-51c3cb2 elementor-widget elementor-widget-text-editor\" data-id=\"51c3cb2\" 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\"><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\">3.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.500<\/p><\/td><\/tr><\/tbody><\/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-a5fc062 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5fc062\" 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-686fde5\" data-id=\"686fde5\" 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-8980a26 elementor-widget elementor-widget-text-editor\" data-id=\"8980a26\" 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>Sat\u0131c\u0131ya olan bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda bankaya \u00f6deme emri verilmesi ile sat\u0131c\u0131lar hesab\u0131 azalm\u0131\u015ft\u0131r ve pasif karakterli bir hesap olan 320 Sat\u0131c\u0131lar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Verilen \u00f6deme talimat\u0131 ile de 103 Verilen \u00c7ekler ve \u00f6deme Emirleri hesab\u0131 da artarak 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-3349fcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3349fcd\" 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-cf405c0\" data-id=\"cf405c0\" 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-cea2b3f elementor-widget elementor-widget-heading\" data-id=\"cea2b3f\" 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\">Bankaya verilen \u00d6deme Emrinin Yerine Getirilmesi<\/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-b5b3882 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5b3882\" 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-d48abdd\" data-id=\"d48abdd\" 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-eb8716e elementor-widget elementor-widget-text-editor\" data-id=\"eb8716e\" 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><li><p>A i\u015fletmesi sat\u0131c\u0131s\u0131na olan cari borcuna kar\u015f\u0131l\u0131k Ziraat Bank vadesiz mevzuat hesab\u0131na vermi\u015f oldu\u011fu 3.500 TL lik havale emrinin ger\u00e7ekle\u015fmesi ve yap\u0131lan havale sonucunda ortaya \u00e7\u0131kan 25 TL lik havale masraf\u0131n\u0131 da emri veren i\u015fletmenin banka hesab\u0131ndan \u00e7ekmi\u015ftir.<\/p><\/li><\/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-d1a77c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1a77c8\" 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-d37c1e3\" data-id=\"d37c1e3\" 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-2f68e05 elementor-widget elementor-widget-text-editor\" data-id=\"2f68e05\" 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\"><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\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/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\">770.GENEL Y\u00d6NET\u0130M G\u0130DERLER\u0130<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0 25<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">102.BANKALAR HESABI<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.525<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><\/tbody><\/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-124accd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"124accd\" 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-074740d\" data-id=\"074740d\" 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-f866716 elementor-widget elementor-widget-text-editor\" data-id=\"f866716\" 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 taraf\u0131ndan bankaya verilen \u00f6deme emri yerine getirildi\u011fi i\u00e7in 102 Bankalar Hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015f, \u00f6deme emri ger\u00e7ekle\u015fti\u011fi i\u00e7in de 103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 da azalarak bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Havale emri banka taraf\u0131ndan yerine getirilirken olu\u015fan 25 TL\u2019 lik gider de 770 Genel Y\u00f6netim Giderleri hesab\u0131nda bor\u00e7lu 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-230e7ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"230e7ba\" 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-0179f1b\" data-id=\"0179f1b\" 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-63bc675 elementor-widget elementor-widget-heading\" data-id=\"63bc675\" 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\u00f6viz Cinsinden verilen \u00c7eklerin Kur Kar\u0131 veya Zarar\u0131 i\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-0431815 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0431815\" 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-ed37171\" data-id=\"ed37171\" 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-82b8274 elementor-widget elementor-widget-text-editor\" data-id=\"82b8274\" 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>D\u00f6nem sonlar\u0131nda i\u015fletme hesab\u0131ndan \u00e7\u0131kan \u00e7eklerin ger\u00e7ek de\u011ferlerinin bulunmas\u0131 i\u015flemleri sonucunda ya da d\u00f6viz cinsinden \u00e7eklerin \u00f6denmesi 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><p>\u0130\u015fletmenin, borcuna kar\u015f\u0131l\u0131k verdi\u011fi ve 1 $ = 8,50 TL\u2019den kayda al\u0131nm\u0131\u015ft\u0131r.<\/p><\/li><li><p>7.500 $ tutar\u0131nda \u00e7ek bulunmaktad\u0131r.<\/p><\/li><li><p>D\u00f6nem Sonunda Dolar kuru 1$ = 7,30 TL \u2018dir.<\/p><\/li><li><p>\u0130\u015fletme taraf\u0131ndan verilen \u00e7ekin yani borcunun de\u011feri ilk ba\u015fta 7.500 * 8,50 = 63.750 TL iken d\u00f6nem sonunda kurun d\u00fc\u015fmesi ile \u00e7ekin de\u011feri 7.500 * 7,30 = 54.750 TL olmu\u015ftur ve bu durumda da i\u015fletmenin \u00e7ek \u00f6deme borcu 63.750 \u2013 54.750 = 9.000 TL azalm\u0131\u015ft\u0131r.<\/p><\/li><\/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-55e9d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55e9d91\" 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-da50e1a\" data-id=\"da50e1a\" 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-e7c758d elementor-widget elementor-widget-text-editor\" data-id=\"e7c758d\" 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\"><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\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">9.000<\/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 KARI<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">9.000<\/p><\/td><\/tr><\/tbody><\/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-0267e5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0267e5b\" 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-9791bb5\" data-id=\"9791bb5\" 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-2665240 elementor-widget elementor-widget-text-editor\" data-id=\"2665240\" 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 \u00e7ek \u00f6deme borcu azald\u0131\u011f\u0131 i\u00e7in 103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 bor\u00e7lu kaydedilmi\u015f. \u0130\u015fletmenin D\u00f6viz de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcnden kaynakl\u0131 borcu azald\u0131\u011f\u0131 i\u00e7in bir kar olu\u015fur ve 646 Kambiyo Karlar\u0131 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-4998082 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4998082\" 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-b82da3a\" data-id=\"b82da3a\" 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-1591e7f elementor-widget elementor-widget-text-editor\" data-id=\"1591e7f\" 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 \u00f6rnekte, TL de\u011feri d\u00f6viz kuru kaynakl\u0131 54.750 TL ye d\u00fc\u015fen \u00e7ekin \u00f6denme tarihinde 1 $ = 9 TL olmas\u0131 durumu.<\/p><p>D\u00f6nem sonundaki de\u011ferleme sonucu 7.500 * 7,30 = 54.750 TL olan \u00e7ekin \u00f6deme tarihinde 7.500 * 9 = 67.500 TL olmas\u0131 durumunda \u00e7ekin, \u00f6deme tutar\u0131 d\u00f6nem sonuna g\u00f6re artmakta ve i\u015fletme i\u00e7in d\u00f6viz kaynakl\u0131 zarar olu\u015fmaktad\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-ce00885 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce00885\" 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-241af83\" data-id=\"241af83\" 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-3f0471a elementor-widget elementor-widget-text-editor\" data-id=\"3f0471a\" 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\"><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\">103.VER\u0130LEN \u00c7EKLER VE \u00d6DEME EM\u0130RLER\u0130(-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">54.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">656. KAMB\u0130YO ZARARI(-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0 12.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">102.BANKALAR HESABI<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">67.500<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><\/tbody><\/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-6248a75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6248a75\" 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-6bf33df\" data-id=\"6bf33df\" 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-042334e elementor-widget elementor-widget-text-editor\" data-id=\"042334e\" 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 verilen \u00e7ekin \u00f6denmesi 103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>D\u00f6viz kurunun y\u00fckselmesi ile (9 \u2013 7,30) * 7.500 = 12.750 TL kadar i\u015fletmenin \u00e7ek \u00f6deme borcu artt\u0131\u011f\u0131 i\u00e7in bir zarar olu\u015fmu\u015f ve 656 Kambiyo Zararlar\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Bunlar\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda da \u00f6deme banka hesab\u0131ndan ger\u00e7ekle\u015fti\u011fi i\u00e7in \u00f6deme tarihindeki kur \u00fczerinden 102 Bankalar Hesab\u0131 alacaland\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-805bd03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"805bd03\" 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-bb43705\" data-id=\"bb43705\" 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-8baaec2 elementor-widget elementor-widget-docly_info_box\" data-id=\"8baaec2\" 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\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1d3a8ff\" data-id=\"1d3a8ff\" 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-431c96c elementor-widget elementor-widget-docly_info_box\" data-id=\"431c96c\" 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=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler.png\" class=\"attachment-full size-full\" alt=\"108 di\u011fer haz\u0131r de\u011ferler\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/108-diger-hazir-degerler-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/\" class=\"details-link\">\r\n                        108 Di\u011fer Haz\u0131r De\u011ferler <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-9312d5f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9312d5f\" 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-cafaa6a\" data-id=\"cafaa6a\" 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-eeddc45 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"eeddc45\" 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.ismmmo.org.tr\/dosya\/415\/Mevzuat-Dosya\/tekduzhesapplani.pdf\">\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\">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\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 (-) , i\u015fletmenin mal-hizmet kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7lu oldu\u011fu ki\u015fi veya i\u015fletmelere teslim etti\u011fi \u00e7eklerin ve bankaya verilen \u00f6deme emirlerinin izlendi\u011fi hesapt\u0131r. 103. Hesab\u0131, &#8220;(-)&#8221;\u00a0 i\u015faretinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere d\u00fczenleyici bir hesapt\u0131r. Konumuza ge\u00e7meden \u00f6nce, sizlere d\u00fczenleyici hesaplarla ilgili k\u0131sa bir bilgi verelim. D\u00fczenleyici hesaplar bulunduklar\u0131 hesap grubu i\u00e7erinde, ters [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6178,"parent":5854,"menu_order":3,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6176","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>103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc\" \/>\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\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-27T13:34:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png\" \/>\n\t<meta property=\"og:image:width\" content=\"6912\" \/>\n\t<meta property=\"og:image:height\" content=\"3456\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mevzuapp\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\",\"name\":\"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck\",\"isPartOf\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png\",\"datePublished\":\"2022-01-31T16:48:47+00:00\",\"dateModified\":\"2022-06-27T13:34:13+00:00\",\"description\":\"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc\",\"breadcrumb\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png\",\"width\":6912,\"height\":3456,\"caption\":\"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"1\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"10.Haz\u0131r De\u011ferler\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"name\":\"Mevzuapp S\u00f6zl\u00fck\",\"description\":\"Muhasebenin abc&#039;si\",\"publisher\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\",\"name\":\"mevzuapp\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"width\":500,\"height\":500,\"caption\":\"mevzuapp\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\",\"https:\/\/x.com\/mevzuapp\",\"https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215\",\"https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/\",\"https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck","description":"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/","og_locale":"tr_TR","og_type":"article","og_title":"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck","og_description":"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc","og_url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/","og_site_name":"Mevzuapp S\u00f6zl\u00fck","article_publisher":"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","article_modified_time":"2022-06-27T13:34:13+00:00","og_image":[{"width":6912,"height":3456,"url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@mevzuapp","twitter_misc":{"Tahmini okuma s\u00fcresi":"7 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/","url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/","name":"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck","isPartOf":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage"},"thumbnailUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png","datePublished":"2022-01-31T16:48:47+00:00","dateModified":"2022-06-27T13:34:13+00:00","description":"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131 , Verilen \u00e7ekler muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r ? 103 Verilen \u00e7ekler hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc","breadcrumb":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#primaryimage","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png","width":6912,"height":3456,"caption":"103 verilen \u00e7ekler ve \u00f6deme emirleri hesab\u0131"},{"@type":"BreadcrumbList","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"https:\/\/mevzuapp.com\/sozluk\/"},{"@type":"ListItem","position":2,"name":"1","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/"},{"@type":"ListItem","position":3,"name":"10.Haz\u0131r De\u011ferler","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/"},{"@type":"ListItem","position":4,"name":"103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131"}]},{"@type":"WebSite","@id":"https:\/\/mevzuapp.com\/sozluk\/#website","url":"https:\/\/mevzuapp.com\/sozluk\/","name":"Mevzuapp S\u00f6zl\u00fck","description":"Muhasebenin abc&#039;si","publisher":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/mevzuapp.com\/sozluk\/#organization","name":"mevzuapp","url":"https:\/\/mevzuapp.com\/sozluk\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","width":500,"height":500,"caption":"mevzuapp"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","https:\/\/x.com\/mevzuapp","https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215","https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/","https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw"]}]}},"_links":{"self":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/6176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/comments?post=6176"}],"version-history":[{"count":73,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/6176\/revisions"}],"predecessor-version":[{"id":7313,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/6176\/revisions\/7313"}],"up":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/5854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media\/6178"}],"wp:attachment":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media?parent=6176"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/doc_tag?post=6176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}