{"id":6512,"date":"2022-05-01T11:22:54","date_gmt":"2022-05-01T08:22:54","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/"},"modified":"2022-06-27T16:38:43","modified_gmt":"2022-06-27T13:38:43","slug":"108-diger-hazir-degerler","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/","title":{"rendered":"108 Di\u011fer Haz\u0131r De\u011ferler"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6512\" class=\"elementor elementor-6512\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebf1d74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebf1d74\" 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-caecaf8\" data-id=\"caecaf8\" 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-98cce37 elementor-widget elementor-widget-heading\" data-id=\"98cce37\" 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\">108 Di\u011fer Haz\u0131r De\u011ferler Hesab\u0131 \u0130\u015fleyi\u015fi\n\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-483bce0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"483bce0\" 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-6dc3a77\" data-id=\"6dc3a77\" 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-53e4c26 elementor-widget elementor-widget-text-editor\" data-id=\"53e4c26\" 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>108 Di\u011fer haz\u0131r de\u011ferler hesab\u0131; Kasa, Bankalar, Al\u0131nan \u00c7ekler, Verilen \u00c7ekler gibi haz\u0131r de\u011ferler hesap grubu hesaplar\u0131na dahil edilemeyen de\u011ferlerin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Hesap S\u0131n\u0131f\u0131n\u0131n (1) Haz\u0131r De\u011ferler Hesap Grubunda (10) yer al\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-8a8163f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a8163f\" 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-ac03b2e\" data-id=\"ac03b2e\" 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-43ffd4f elementor-widget elementor-widget-text-editor\" data-id=\"43ffd4f\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-536443e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"536443e\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0235c6\" data-id=\"b0235c6\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-1dfadc8 elementor-widget elementor-widget-text-editor\" data-id=\"1dfadc8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><ol start=\"108\"><li>Hesab\u0131 i\u00e7erisinde a\u015fa\u011f\u0131daki hareketler izlenmektedir.<\/li><\/ol><ul><li>Tahvil, Hisselere ait Faiz ya da Kar pay\u0131 Kuponlar\u0131 (Tahvil kuponu, kupon \u00f6demeli olarak ihra\u00e7 edilmi\u015f tahvillerin, vadeleri gelmeden, belirli d\u00f6nemlerde faiz tahsilat\u0131 yap\u0131labilmesini sa\u011flayan tahvil eklentileridir.)<\/li><li><p>Yoldaki paralar (Kasadan \u00e7ekilen veya kasaya yat\u0131r\u0131lmak \u00fczere ta\u015f\u0131nan hen\u00fcz teslimi yap\u0131lmam\u0131\u015f olan nakitlerdir.)<\/p><\/li><li><p>Posta Havaleleri \/ \u00c7ekleri,<\/p><\/li><li><p>Damga Pullar\u0131,<\/p><\/li><li><p>Kredi Kart\u0131 Slipleri,<\/p><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-53a102d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53a102d\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2deec9\" data-id=\"b2deec9\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-61dcb8e elementor-widget elementor-widget-text-editor\" data-id=\"61dcb8e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Bu hesapta izlenen t\u00fcrdeki hareketlerde bir art\u0131\u015f hesab\u0131n bor\u00e7 taraf\u0131na yaz\u0131l\u0131rken, azal\u0131\u015flar alacak taraf\u0131na yaz\u0131lmaktad\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-96b438a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96b438a\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7107770\" data-id=\"7107770\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-c9902f6 elementor-widget elementor-widget-heading\" data-id=\"c9902f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-6aec637 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6aec637\" 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-6cbb4e8\" data-id=\"6cbb4e8\" 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-31268d0 elementor-widget elementor-widget-heading\" data-id=\"31268d0\" 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\">108 Di\u011fer Haz\u0131r De\u011ferler hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan i\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09b548e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09b548e\" 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-b6f9fd1\" data-id=\"b6f9fd1\" 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-f0cd400 elementor-widget elementor-widget-text-editor\" data-id=\"f0cd400\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b61414 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b61414\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-407b536\" data-id=\"407b536\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-8f8b7e2 elementor-widget elementor-widget-text-editor\" data-id=\"8f8b7e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Di\u011fer Haz\u0131r De\u011ferler hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lan i\u015flemler, haz\u0131r he\u011ferler hesab\u0131 bakiyesini artt\u0131rmaktad\u0131r.<\/p><ul><li>Kredi kart\u0131 ile tahsil edilen alacaklar,<\/li><li>\u0130\u015fletmenin alm\u0131\u015f oldu\u011fu menkul k\u0131ymete ait faiz ya da kar pay\u0131\u00a0 kuponu sahibi olmas\u0131,<\/li><li>\u0130\u015fletmenin bir alaca\u011f\u0131na veya borcuna kar\u015f\u0131l\u0131k mebla\u011f\u0131 posta havalesi \/ posta \u00e7eki ile g\u00f6ndermesi,<\/li><li>Damga pulu al\u0131nmas\u0131.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd0aaf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd0aaf1\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed35af5\" data-id=\"ed35af5\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-6da6872 elementor-widget elementor-widget-heading\" data-id=\"6da6872\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-b611003 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b611003\" 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-253270c\" data-id=\"253270c\" 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-98fff3e elementor-widget elementor-widget-heading\" data-id=\"98fff3e\" 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\">108 Di\u011fer Haz\u0131r De\u011ferler Alacak 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-509c00e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"509c00e\" 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-c3a08a1\" data-id=\"c3a08a1\" 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-8dbcda5 elementor-widget elementor-widget-text-editor\" data-id=\"8dbcda5\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fca76ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fca76ac\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-713ff3c\" data-id=\"713ff3c\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-737ddd9 elementor-widget elementor-widget-text-editor\" data-id=\"737ddd9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Di\u011fer Haz\u0131r De\u011ferler hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lan i\u015flemler, haz\u0131r he\u011ferler hesab\u0131 bakiyesini azaltmaktad\u0131r.<\/p><ul><li>Kredi kart\u0131 ile yap\u0131lan tahsilatlar\u0131n bankadan tahsil edilmesi,<\/li><li>Menkul k\u0131ymet kuponlar\u0131n\u0131n tahsil edilmesi,<\/li><li>Gelen Posta Havalesinin \/ posta \u00e7ekinin tahsil edilmesi,<\/li><li>Damga pulunun kullan\u0131larak envanterden \u00e7\u0131kar\u0131lmas\u0131.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-e93e495 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e93e495\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fed22a\" data-id=\"5fed22a\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-df8fb87 elementor-widget elementor-widget-heading\" data-id=\"df8fb87\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-dd41625 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd41625\" 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-27fcf4e\" data-id=\"27fcf4e\" 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-7100587 elementor-widget elementor-widget-heading\" data-id=\"7100587\" 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\">108 Di\u011fer Haz\u0131r De\u011ferler Hesab\u0131 \u00d6rnek Sorular\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-dfd95de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfd95de\" 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-d0d9d0f\" data-id=\"d0d9d0f\" 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-798251b elementor-widget elementor-widget-text-editor\" data-id=\"798251b\" 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>108 Di\u011fer Haz\u0131r De\u011ferler, hesab\u0131nda yap\u0131labilecek \u00f6rnek muhasebe kay\u0131tlar\u0131n\u0131 a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63f57e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63f57e7\" 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-01af263\" data-id=\"01af263\" 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-efd27d9 elementor-widget elementor-widget-heading\" data-id=\"efd27d9\" 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\">Pos ile Tahsilat Yap\u0131lmas\u0131\n<\/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-a6b3968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6b3968\" 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-859a979\" data-id=\"859a979\" 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-14b4397 elementor-widget elementor-widget-text-editor\" data-id=\"14b4397\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14a510c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14a510c\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82d51a7\" data-id=\"82d51a7\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-a20873c elementor-widget elementor-widget-text-editor\" data-id=\"a20873c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesi 18.000 TL KDV hari\u00e7 in\u015faat malzemesi sat\u0131\u015f\u0131 yapm\u0131\u015ft\u0131r. Kar\u015f\u0131l\u0131\u011f\u0131nda, 13.240 TL banka yoluyla, 8.000 TL pos ile tahsilat yapm\u0131\u015ft\u0131r. (KDV : %18)<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9245eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9245eb\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f7d202\" data-id=\"5f7d202\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-42bf9d3 elementor-widget elementor-widget-text-editor\" data-id=\"42bf9d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><table width=\"100%\"><tbody><tr><td width=\"25%\"><p><strong>\u00a0<\/strong><\/p><\/td><td width=\"25%\"><p><strong>\u00a0<\/strong><\/p><\/td><td width=\"25%\"><p><strong>B<\/strong><\/p><\/td><td width=\"25%\"><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td width=\"25%\"><p>108. Di\u011fer Haz\u0131r De\u011ferler \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"25%\">\u00a0<\/td><td width=\"25%\"><p>8.000<\/p><\/td><td width=\"25%\">\u00a0<\/td><\/tr><tr><td width=\"25%\"><p>102. Bankalar<\/p><\/td><td width=\"25%\">\u00a0<\/td><td width=\"25%\"><p>13.240<\/p><\/td><td width=\"25%\">\u00a0<\/td><\/tr><tr><td width=\"25%\"><p>\u00a0<\/p><\/td><td width=\"25%\">600.Yurti\u00e7i Sat\u0131\u015flar\u00a0\u00a0<\/td><td width=\"25%\">\u00a0<\/td><td width=\"25%\"><p>18.000<\/p><\/td><\/tr><tr><td width=\"25%\">\u00a0<\/td><td width=\"25%\"><p>391.Hesaplanan KDV\u00a0\u00a0\u00a0<\/p><\/td><td width=\"25%\">\u00a0<\/td><td width=\"25%\"><p>\u00a0 3.240<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-aaac96c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aaac96c\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-765fbaf\" data-id=\"765fbaf\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-5bb5b3b elementor-widget elementor-widget-text-editor\" data-id=\"5bb5b3b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesi pos ile yapm\u0131\u015f oldu\u011fu sat\u0131\u015flardan kaynakl\u0131 sliplerinde yer alan tutar 108 hesab\u0131nda art\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in bu hesab\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.\u00a0<\/p><p>Bankadan hesab\u0131na gelen 13.240 tl banka bakiyesini artt\u0131rd\u0131\u011f\u0131 i\u00e7in 102 bankalar hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f tutar\u0131 olan 18.000 TL, sat\u0131\u015flarda bir art\u0131\u015fa neden olaca\u011f\u0131ndan, ayr\u0131ca 600.Y\u0130S bir \u201c6. Gelir Tablosu\u201d hesab\u0131 oldu\u011fundan, gelir hesaplar\u0131 da alacak taraf\u0131ndan art\u0131\u015f g\u00f6sterdi\u011finden dolay\u0131 i\u00e7in 600. \u00fcn alacak taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u00d6te yandan, sat\u0131\u015f sonucunda hesaplanan KDV de, \u201c3 K\u0131sa Vadeli Yabanc\u0131 Kaynaklar\u201d s\u0131n\u0131f\u0131nda oldu\u011fu i\u00e7in 3.240 TL 391. Hes KDV hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-d2c23c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2c23c8\" 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-7adae17\" data-id=\"7adae17\" 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-3794953 elementor-widget elementor-widget-heading\" data-id=\"3794953\" 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\">Pos ile Yap\u0131lan Tahsilatlar\u0131n Bankadan Tahsil Edilmesi\n<\/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-6bcde7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bcde7b\" 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-6bdda66\" data-id=\"6bdda66\" 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-3c06e80 elementor-widget elementor-widget-text-editor\" data-id=\"3c06e80\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8e7033 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8e7033\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f67543b\" data-id=\"f67543b\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-4db89c1 elementor-widget elementor-widget-text-editor\" data-id=\"4db89c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesinin, mal sat\u0131\u015f\u0131 sonucu pos ile tahsil etmi\u015f oldu\u011fu 75.000 TL,\u00a0 1.100 TL pos komisyonu da kesilerek A. Bankas\u0131 vadesiz hesab\u0131na yatm\u0131\u015ft\u0131r.\u00a0<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1acec5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1acec5\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-94e82d1\" data-id=\"94e82d1\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-3e69a43 elementor-widget elementor-widget-text-editor\" data-id=\"3e69a43\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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>102.Bankalar<\/p><p>102.001. A Bankas\u0131 Vadesiz Hesap<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">73.900<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">760.Pazarlama ve Sat\u0131\u015f Giderleri\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 1.100<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">108. Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">75.000<\/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><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0eff5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0eff5e\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d5a16c\" data-id=\"0d5a16c\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-32fbf56 elementor-widget elementor-widget-text-editor\" data-id=\"32fbf56\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Pos komisyonu kesildikten sonra kalan 73.900 TL do\u011frudan banka hesab\u0131na yatm\u0131\u015f oldu\u011fu i\u00e7in, ve banaka bakiyesini artt\u0131rm\u0131\u015f oldu\u011fu i\u00e7in 102. hesab\u0131n\u0131n borcuna yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>Pos komisyonlar\u0131, i\u015fletmenin sat\u0131\u015f yapmak ya da sat\u0131\u015f kolayl\u0131\u011f\u0131 sa\u011flamak i\u00e7in \u00f6demi\u015f oldu\u011fu bir gider oldu\u011fu i\u00e7in 760. Pazarlama Sat\u0131\u015f ve Da\u011f\u0131t\u0131m Giderleri hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilir.<\/p><p>Ayr\u0131ca, 760 \u201d 7.Maliyet Hesaplar\u0131\u201d hesap s\u0131n\u0131f\u0131nda yer ald\u0131\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131ndan artmaktad\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-370878e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"370878e\" 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-ed9dd3c\" data-id=\"ed9dd3c\" 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-178f753 elementor-widget elementor-widget-heading\" data-id=\"178f753\" 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\">Menkul K\u0131ymete Kupon Tahakkuk Etmesi\n<\/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-9853abf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9853abf\" 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-3469357\" data-id=\"3469357\" 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-d907155 elementor-widget elementor-widget-text-editor\" data-id=\"d907155\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6628cc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6628cc5\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91d7360\" data-id=\"91d7360\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-d39fbaa elementor-widget elementor-widget-text-editor\" data-id=\"d39fbaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesi 01.02.2022 tarihinde, banka yoluyla, 10 adedi 1.000 TL nominal de\u011ferli Kuponlu Devlet Tahvili alm\u0131\u015ft\u0131r. 01.05.2022 tarihinde 300 TL lik faiz kuponu tahakkuk etmi\u015ftir.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-25dd70b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25dd70b\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-571795f\" data-id=\"571795f\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-5544bab elementor-widget elementor-widget-text-editor\" data-id=\"5544bab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">112. Kamu Kesimi Tahvil, Senet Ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">10.000<\/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\">10.000<\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-868aebe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"868aebe\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0cef947\" data-id=\"0cef947\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-5fe9ab6 elementor-widget elementor-widget-text-editor\" data-id=\"5fe9ab6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>\u0130\u015fletme 01.02.2022 tarihinde 10*100 = 10.000 TL lik Devlet tahvili alm\u0131\u015ft\u0131r. 112. Hesab\u0131, \u201c11 Menkul K\u0131ymetler\u201d hesap grubundaki aktif karekterli bir hesap oldu\u011fu i\u00e7in, menkul k\u0131ymet art\u0131\u015flar\u0131 hesap bakiyesinin bor\u00e7 taraf\u0131na yaz\u0131lmaktad\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-c50747c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c50747c\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db341a4\" data-id=\"db341a4\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-f9ddcfa elementor-widget elementor-widget-text-editor\" data-id=\"f9ddcfa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">108. Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">300<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">300<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-e69e46a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e69e46a\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd091e3\" data-id=\"cd091e3\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-8e0e00a elementor-widget elementor-widget-text-editor\" data-id=\"8e0e00a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Faiz ya da kar pay\u0131 tahakkuk eden menkul k\u0131ymet kuponlar\u0131 108 hesab\u0131nda izlendi\u011fi i\u00e7in, 300 TL lik tahakkuk bu hesab\u0131n bor\u00e7 taraf\u0131na yaz\u0131lmaktad\u0131r.<\/p><p>\u00d6te yandan, i\u015fletme bir faiz geliri elde etti\u011fi i\u00e7in 642. Faiz Gelirleri hesab\u0131nda bir art\u0131\u015fa neden olacak ve alacak taraf\u0131na yaz\u0131lacakt\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-1c9be21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c9be21\" 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-e3a7f84\" data-id=\"e3a7f84\" 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-85dd3f6 elementor-widget elementor-widget-heading\" data-id=\"85dd3f6\" 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\">Menkul K\u0131ymet Kuponunun Tahsil Edilmesi\n<\/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-614fca6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"614fca6\" 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-f3546a2\" data-id=\"f3546a2\" 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-0f6fbde elementor-widget elementor-widget-text-editor\" data-id=\"0f6fbde\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2046dd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2046dd6\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-01a59e9\" data-id=\"01a59e9\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-c7ca2b6 elementor-widget elementor-widget-text-editor\" data-id=\"c7ca2b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesi elinde bulunan 300 TL lik tahvil kuponunu 02.05.2022 tarihinde bankadan tahsil etmi\u015ftir.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b89f0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b89f0a\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3c32a7\" data-id=\"d3c32a7\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-5f68c38 elementor-widget elementor-widget-text-editor\" data-id=\"5f68c38\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">300<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">108. Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">300<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-212a106 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"212a106\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a12261b\" data-id=\"a12261b\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-2e610db elementor-widget elementor-widget-text-editor\" data-id=\"2e610db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>\u0130\u015fletmenin elinde bulundurdu\u011fu faiz kuponlar\u0131n\u0131n bankadan tahsil edilmesi bankada bir art\u0131\u015fa neden olaca\u011f\u0131nda 102 hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/p><p>Ayr\u0131ca, bu hareket di\u011fer haz\u0131r de\u011ferler bakiyesini de d\u00fc\u015f\u00fcrece\u011fi i\u00e7in 108 hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-d491e7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d491e7a\" 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-1a7cd98\" data-id=\"1a7cd98\" 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-8f3f432 elementor-widget elementor-widget-heading\" data-id=\"8f3f432\" 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\">\u0130\u015fletmeye Posta Havalesi ile \u00f6deme Yap\u0131lmas\u0131\n<\/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-1c4fe92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c4fe92\" 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-aa85887\" data-id=\"aa85887\" 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-0e2c1e7 elementor-widget elementor-widget-text-editor\" data-id=\"0e2c1e7\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c73a633 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c73a633\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49a8ee3\" data-id=\"49a8ee3\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-9664043 elementor-widget elementor-widget-text-editor\" data-id=\"9664043\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesine, satm\u0131\u015f oldu\u011fu mallara kar\u015f\u0131l\u0131k al\u0131c\u0131lar\u0131ndan 5.000 TL lik posta havalesi g\u00f6nderilmi\u015ftir.\u00a0<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-7923357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7923357\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bb7fb6\" data-id=\"5bb7fb6\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-6664036 elementor-widget elementor-widget-text-editor\" data-id=\"6664036\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">108. Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120. Al\u0131c\u0131lar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-b413584 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b413584\" 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-6a9231a\" data-id=\"6a9231a\" 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-a1d2102 elementor-widget elementor-widget-heading\" data-id=\"a1d2102\" 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\">Posta Havalesinin Tahsili\n<\/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-55812de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55812de\" 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-f375780\" data-id=\"f375780\" 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-ea1c8ed elementor-widget elementor-widget-text-editor\" data-id=\"ea1c8ed\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0aa97e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0aa97e0\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65bf294\" data-id=\"65bf294\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-7e86fc6 elementor-widget elementor-widget-text-editor\" data-id=\"7e86fc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>\u0130\u015fletmeye gelen 5.000 Tl lik posta Havalesi\/\u00c7eki Posta \u0130daresinden tahsil edilip kasaya yat\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca6f4e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca6f4e9\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0544876\" data-id=\"0544876\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-a580a96 elementor-widget elementor-widget-text-editor\" data-id=\"a580a96\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">108.Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-d06efd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d06efd2\" 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-b95c2b0\" data-id=\"b95c2b0\" 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-d5aa7f7 elementor-widget elementor-widget-heading\" data-id=\"d5aa7f7\" 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\">Damga Pulu Al\u0131nmas\u0131\n<\/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-d65b834 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d65b834\" 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-963b7b2\" data-id=\"963b7b2\" 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-e1fb9c7 elementor-widget elementor-widget-text-editor\" data-id=\"e1fb9c7\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1d3f67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1d3f67\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99b91af\" data-id=\"99b91af\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-c232254 elementor-widget elementor-widget-text-editor\" data-id=\"c232254\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A \u0130\u015fletmesi resmi yaz\u0131\u015fmalarda kullanmak \u00fczere 5.000 TL lik damga pulunu nakten alm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-e8cc61a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8cc61a\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56d0a2f\" data-id=\"56d0a2f\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-5e831f0 elementor-widget elementor-widget-text-editor\" data-id=\"5e831f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">108. Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/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\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-1501cf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1501cf0\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e611ff\" data-id=\"1e611ff\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-8eeb72b elementor-widget elementor-widget-text-editor\" data-id=\"8eeb72b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Al\u0131nan damga pullar\u0131 108 hesab\u0131nda bir art\u0131\u015fa y\u0131l a\u00e7aca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-3f11c9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f11c9a\" 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-9d364f5\" data-id=\"9d364f5\" 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-bc529cf elementor-widget elementor-widget-heading\" data-id=\"bc529cf\" 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\">Damga Pullar\u0131n\u0131n Kullan\u0131lmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d112f59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d112f59\" 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-47bf145\" data-id=\"47bf145\" 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-42568f7 elementor-widget elementor-widget-text-editor\" data-id=\"42568f7\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5dbb24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5dbb24\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f91200e\" data-id=\"f91200e\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-8f455a3 elementor-widget elementor-widget-text-editor\" data-id=\"8f455a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>A i\u015fletmesi dava dosyalar\u0131nda kullanmak \u00fczere 1.000 TL lik damga pulu harcam\u0131\u015f ve harcanan pullar\u0131n giderle\u015ftirilmesine karar verilmi\u015ftir.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-8553307 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8553307\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f747e1f\" data-id=\"f747e1f\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-1992b20 elementor-widget elementor-widget-text-editor\" data-id=\"1992b20\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><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\">770. Genel Y\u00f6netim Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">108.Di\u011fer Haz\u0131r De\u011ferler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.000<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-9881e94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9881e94\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e15686c\" data-id=\"e15686c\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><div class=\"elementor-element elementor-element-af34397 elementor-widget elementor-widget-text-editor\" data-id=\"af34397\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Harcanan pullar di\u011fer haz\u0131r de\u011ferlerde bir azal\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in 1.000 TL harcanan pul alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p><p>Di\u011fer taraftan, bu pul sarfiyat\u0131 i\u015fletme i\u00e7in bir y\u00f6netim gideri mahiyetinde olaca\u011f\u0131 i\u00e7in 770. hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\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-ad44a89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad44a89\" 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-5a0ad65\" data-id=\"5a0ad65\" 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-8cf8813 elementor-widget elementor-widget-docly_info_box\" data-id=\"8cf8813\" 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=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png\" class=\"attachment-full size-full\" alt=\"103 verilen \u00e7ekler\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/01\/103-verilen-cekler-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\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" class=\"details-link\">\r\n                        103 Verilen \u00c7ekler  <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-57ab1ce\" data-id=\"57ab1ce\" 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-2c25869 elementor-widget elementor-widget-docly_info_box\" data-id=\"2c25869\" 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\/110-Hisse-Senetleri-Hesabi.png\" class=\"attachment-full size-full\" alt=\"110 Hisse Senetleri Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-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\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/\" class=\"details-link\">\r\n                        110 Hisse Senetleri <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-43d98ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43d98ff\" 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-0dfda30\" data-id=\"0dfda30\" 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-b67ca68 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"b67ca68\" 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\/Mevzuat\/C-HESAP-PLANI-ACIKLAMALARI--4009\" target=\"_blank\">\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>108 Di\u011fer Haz\u0131r De\u011ferler Hesab\u0131 \u0130\u015fleyi\u015fi 108 Di\u011fer haz\u0131r de\u011ferler hesab\u0131; Kasa, Bankalar, Al\u0131nan \u00c7ekler, Verilen \u00c7ekler gibi haz\u0131r de\u011ferler hesap grubu hesaplar\u0131na dahil edilemeyen de\u011ferlerin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar Hesap S\u0131n\u0131f\u0131n\u0131n (1) Haz\u0131r De\u011ferler Hesap Grubunda (10) yer al\u0131r. Hesab\u0131 i\u00e7erisinde a\u015fa\u011f\u0131daki hareketler izlenmektedir. Tahvil, Hisselere ait Faiz ya da Kar pay\u0131 Kuponlar\u0131 (Tahvil [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6517,"parent":5854,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6512","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>108 Di\u011fer Haz\u0131r De\u011ferler - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"108 di\u011fer haz\u0131r de\u011ferler Konu Anlat\u0131m\u0131 ve soru \u00e7\u00f6z\u00fcm\u00fc , Tekd\u00fczen Hesap Plan\u0131, Muhasebe Hesap Kodlar\u0131n\u0131n A\u00e7\u0131klamalar\u0131,\" \/>\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\/108-diger-hazir-degerler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"108 Di\u011fer Haz\u0131r De\u011ferler - 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