{"id":6526,"date":"2022-05-05T09:32:47","date_gmt":"2022-05-05T06:32:47","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/"},"modified":"2022-06-27T16:40:50","modified_gmt":"2022-06-27T13:40:50","slug":"110-hisse-senetleri-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/","title":{"rendered":"110 Hisse Senetleri Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6526\" class=\"elementor elementor-6526\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34a052e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34a052e\" 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-fb073e0\" data-id=\"fb073e0\" 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-2dcb736 elementor-widget elementor-widget-heading\" data-id=\"2dcb736\" 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\">110 Hisse Senetleri 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-4eaaea1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4eaaea1\" 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-dfec4ba\" data-id=\"dfec4ba\" 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-13d0eef elementor-widget elementor-widget-text-editor\" data-id=\"13d0eef\" 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>110 Hisse Senetleri Hesab\u0131 , ge\u00e7ici s\u00fcreli yat\u0131r\u0131m yapma amac\u0131yla al\u0131nan hisse senetlerinin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar hesap s\u0131n\u0131f\u0131n\u0131n (1) Menkul K\u0131ymetler hesap grubunda (11) yer al\u0131r.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61abfa7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61abfa7\" 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-8e6b1ff\" data-id=\"8e6b1ff\" 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-344221e elementor-widget elementor-widget-text-editor\" data-id=\"344221e\" 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>Hisse senedi al\u0131\u015f bedeli ile muhasebele\u015ftirilir.<\/li><li>Hisse senetleri al\u0131nd\u0131\u011f\u0131 zaman al\u0131\u015f bedeli ile hesab\u0131n borcunda, sat\u0131ld\u0131\u011f\u0131 zaman ise yine al\u0131\u015f bedeli ile hesab\u0131n alaca\u011f\u0131nda izlenmektedir.<\/li><li>Al\u0131\u015f bedelinin \u00fczerinde sat\u0131ld\u0131klar\u0131nda, al\u0131\u015f bedeli ile sat\u0131\u015f bedeli aras\u0131ndaki olumlu fark &#8220;645 Menkul K\u0131ymet Sat\u0131\u015f Kar\u0131&#8221; hesab\u0131n\u0131n alaca\u011f\u0131na; al\u0131\u015f bedelinin alt\u0131nda sat\u0131ld\u0131klar\u0131nda ise al\u0131\u015f bedeli ile sat\u0131\u015f bedeli aras\u0131ndaki olumsuz fark &#8220;655 Menkul k\u0131ymet Sat\u0131\u015f Zararlar\u0131&#8221; hesab\u0131n\u0131n borcuna kaydedilir.<\/li><li>110 Hisse Senetleri Hesab\u0131, bor\u00e7 kalan\u0131 verir, bor\u00e7 kalan\u0131 ise i\u015fletmenin elindeki hisse senetlerinin al\u0131\u015f bedelini g\u00f6stermektedir.<\/li><li>Ayr\u0131ca, VUK\u2019 na g\u00f6re hisse senetleri al\u0131\u015f de\u011feri ile de\u011ferlenir.<\/li><li>Fakat, muhasebenin temel kavramlar\u0131ndan birisi olan \u201c \u0130htiyatl\u0131l\u0131k Kavram\u0131 \u201d gere\u011fince: bilan\u00e7odaki varl\u0131klar\u0131n de\u011ferini ger\u00e7e\u011fe uygun olarak g\u00f6sterebilmek i\u00e7in varl\u0131klarda bir de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc olmas\u0131 durumunda, fark kadar kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/li><li>Genel Kabul G\u00f6rm\u00fc\u015f Muhasebe \u0130lkeleri&#8217; nce piyasa de\u011feri (borsa rayici) al\u0131\u015f de\u011ferinin alt\u0131na inen hisse senetleri de\u011ferleme g\u00fcn\u00fcnde piyasa de\u011feri ile de\u011ferlenir, piyasa de\u011feri ile al\u0131\u015f de\u011feri aras\u0131ndaki fark kadar da kar\u015f\u0131l\u0131k ayr\u0131l\u0131r.<\/li><li>VUK\u2019 a g\u00f6re ayr\u0131lan bu kar\u015f\u0131l\u0131klar kanunen kabul edilmeyen gider niteli\u011finde olmaktad\u0131r.<\/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-8ba92ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ba92ab\" 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-c9c168f\" data-id=\"c9c168f\" 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-abd93dd elementor-widget elementor-widget-heading\" data-id=\"abd93dd\" 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\">110 Hisse Senetleri 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-bf14bc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf14bc7\" 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-793542d\" data-id=\"793542d\" 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-ac96bb2 elementor-widget elementor-widget-text-editor\" data-id=\"ac96bb2\" 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>Hisse Senedi Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lan i\u015flemler, 110 Hisse Senetleri bakiyesini artt\u0131rmaktad\u0131r.<\/p><ul><li>\u00d6nceki d\u00f6nemden devreden Hisse senetleri.<\/li><li>Sat\u0131n al\u0131nan Hisse Senetlerinin al\u0131\u015f bedeli.<\/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-938bdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"938bdaa\" 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-d59c65d\" data-id=\"d59c65d\" 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-b26b6c1 elementor-widget elementor-widget-heading\" data-id=\"b26b6c1\" 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\">110 Hisse Senetleri Hesab\u0131 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-678507f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"678507f\" 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-e448886\" data-id=\"e448886\" 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-d5d348f elementor-widget elementor-widget-text-editor\" data-id=\"d5d348f\" 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>Sat\u0131lan Hisse Senetlerinin al\u0131\u015f bedeli.<\/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-83fa458 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83fa458\" 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-c393a19\" data-id=\"c393a19\" 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-8c310cd elementor-widget elementor-widget-heading\" data-id=\"8c310cd\" 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\">110 Hisse Senetleri Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5095a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5095a1\" 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-a751bd3\" data-id=\"a751bd3\" 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-97613e5 elementor-widget elementor-widget-text-editor\" data-id=\"97613e5\" 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>Hisse senetlerinin; al\u0131nmas\u0131, sat\u0131lmas\u0131, de\u011ferlenmesi vb. gibi i\u015flemler ile ilgili muhasebe kay\u0131tlar\u0131n\u0131 \u00f6rnek sorular\u0131m\u0131zda bulabilirsiniz.<\/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-d33ab71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d33ab71\" 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-ab5aee5\" data-id=\"ab5aee5\" 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-ae0bd3b elementor-widget elementor-widget-heading\" data-id=\"ae0bd3b\" 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\">Hisse Senedi Sat\u0131n Al\u0131nmas\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-72ee0e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72ee0e9\" 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-b764eed\" data-id=\"b764eed\" 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-70958f3 elementor-widget elementor-widget-text-editor\" data-id=\"70958f3\" 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>A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m yapmak amac\u0131 ile 6,40 TL nominal de\u011ferli 5.000 adet hisse senetlerinin adetini 5 TL\u2019den banka arac\u0131l\u0131\u011f\u0131 ile sat\u0131n alm\u0131\u015ft\u0131r. Ayr\u0131ca al\u0131\u015f i\u015flemi ile beraber 50 TL\u2019lik komisyon bedeli de banka hesab\u0131ndan \u00f6denmi\u015ftir.<\/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-e2e52ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e2e52ea\" 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-a3f2b50\" data-id=\"a3f2b50\" 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-a6e6f60 elementor-widget elementor-widget-text-editor\" data-id=\"a6e6f60\" 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>110 Hisse Senetleri\u00a0<\/p><p>(Al\u0131\u015f Bedeli 5 TL * 5.000 adet)<\/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\">653 Komisyon Gideri Hs. \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 50<\/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\">25.050<\/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-1dabb81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dabb81\" 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-2dbb6d1\" data-id=\"2dbb6d1\" 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-a40515c elementor-widget elementor-widget-text-editor\" data-id=\"a40515c\" 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>Yap\u0131lan kay\u0131tta; hisse senedi al\u0131nd\u0131\u011f\u0131 i\u00e7in hesap al\u0131\u015f bedeli olan 25.000 TL (Al\u0131\u015f Bedeli 5 TL * 5.000 adet) kadar artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Bu al\u0131\u015ftan kaynakl\u0131 ortaya \u00e7\u0131kan komisyon gideri de ilgili hesab\u0131n borcuna kaydedilmi\u015ftir.<\/p><p>Hisse senedi al\u0131\u015f\u0131 kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6deme ve komisyon gideri de bankadan yap\u0131ld\u0131\u011f\u0131 i\u00e7in i\u015fletmenin bankalar hesab\u0131nda bir azal\u0131\u015f ger\u00e7ekle\u015fmi\u015f olup 102. Bankalar Hesab\u0131n\u0131n alaca\u011f\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-ac02d14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac02d14\" 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-be50050\" data-id=\"be50050\" 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-717b8d6 elementor-widget elementor-widget-heading\" data-id=\"717b8d6\" 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\">Hisse Senedinin Karla Sat\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-ec573c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec573c4\" 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-2cf5fb6\" data-id=\"2cf5fb6\" 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-c529645 elementor-widget elementor-widget-text-editor\" data-id=\"c529645\" 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>A i\u015fletmesinin ge\u00e7ici yat\u0131r\u0131m yapmak amac\u0131yla 2,5 TL nominal de\u011ferli 15.000 TL\u2019 ye sat\u0131n ald\u0131\u011f\u0131 5.000 adet hisse senetlerinin 2.000 adetini banka arac\u0131l\u0131\u011f\u0131 ile adeti 4 TL\u2019 den satm\u0131\u015ft\u0131r.<\/li><li>Bu sat\u0131\u015f i\u015fleminden dolay\u0131 da bankaya 100 TL\u2019lik komisyon bedeli \u00f6denmi\u015ftir.<\/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-d0c71f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0c71f1\" 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-1908e78\" data-id=\"1908e78\" 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-fe5b839 elementor-widget elementor-widget-text-editor\" data-id=\"fe5b839\" 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>102.Bankalar<\/p><p>\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">7.900<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">653. Komisyon Giderleri \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 100<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">110. Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">6.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">645. Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131\u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.000<\/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-8397391 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8397391\" 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-8d2b28b\" data-id=\"8d2b28b\" 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-5e9d560 elementor-widget elementor-widget-text-editor\" data-id=\"5e9d560\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta; Hisse senetlerinin al\u0131\u015f bedeli (15.000 TL \/ 5.000 adet) 3 TL\u2019dir.<\/p><p>Bu hisse senetlerinin 2.000 adeti 4 TL\u2019 den sat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Yani hisse senetlerinin her bir adetinin sat\u0131\u015f\u0131ndan 1 TL (4 TL \u2013 3 TL) kar elde edilmektedir.<\/p><p>Bu durumda A i\u015fletmesi 2.000 adet hisse senedi sat\u0131\u015f\u0131ndan 2.000 TL (2.000 adet * 1 TL) kar elde etmi\u015ftir.<\/p><p>Bu kar da bir gelir hesab\u0131 olan &#8220;645.Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131 Hesab\u0131&#8221; n\u0131n alaca\u011f\u0131na kaydedilmi\u015ftir.<\/p><p>Di\u011fer yandan 2.000 adet hisse senetleri sat\u0131ld\u0131\u011f\u0131 i\u00e7in al\u0131\u015f birim fiyat\u0131 olan 3 TL yani toplam 6.000 TL (2.000 adet * 3 TL) alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u0130\u015fletmenin banka hesab\u0131na da para giri\u015fi oldu\u011fu i\u00e7in komisyon d\u00fc\u015f\u00fcld\u00fckten sonraki tutar 7.900 TL (8.000 TL \u2013 100 TL) Bankalar hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/p><p>\u00d6denen komisyondan dolay\u0131 da 653 Komisyon Giderleri hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aa2f9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3aa2f9b\" 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-7e956dd\" data-id=\"7e956dd\" 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-5c8d323 elementor-widget elementor-widget-heading\" data-id=\"5c8d323\" 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\">Hisse Senedinin Zararla Sat\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-c015af6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c015af6\" 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-c6897ab\" data-id=\"c6897ab\" 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-80ea587 elementor-widget elementor-widget-text-editor\" data-id=\"80ea587\" 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>A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m ama\u00e7l\u0131 25.000 TL ye ald\u0131\u011f\u0131 5.000 adet hisse senetlerinin adetini 4,5 TL ye tamam\u0131n\u0131 banka arac\u0131l\u0131\u011f\u0131 ile satm\u0131\u015ft\u0131r.<\/li><li>Banka da 20 TL komisyon bedelini kestikten sonraki tutar\u0131 banka hesab\u0131na aktarm\u0131\u015ft\u0131r.<\/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-a0d4c09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0d4c09\" 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-23b3460\" data-id=\"23b3460\" 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-31d7287 elementor-widget elementor-widget-text-editor\" data-id=\"31d7287\" 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>102.Bankalar<\/p><p>\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">22.480<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">653.Komisyon Giderleri \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0 \u00a0 20<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">655 Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131<\/td><td width=\"137\">\u00a0<\/td><td width=\"138\">2.500<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">110 Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">25.000<\/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-96915e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96915e3\" 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-9ae0ba7\" data-id=\"9ae0ba7\" 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-e5f0811 elementor-widget elementor-widget-text-editor\" data-id=\"e5f0811\" 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 kay\u0131tta da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere Hisse senedi al\u0131\u015f fiyat\u0131 olan 25.000 TL kadar azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Hisse Senedi 22.500 TL ( 4,5 TL * 5.000 adet ) ye sat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Bu durumda al\u0131\u015f fiyat\u0131 ve sat\u0131\u015f fiyat\u0131 aras\u0131nda 2.500 TL ( 25.000 \u2013 22.500 ) lik olumsuz bir fark olu\u015fmu\u015ftur.<\/p><p>Bu fark da, &#8220;655.Menkul K\u0131ymet Sat\u0131\u015f Zarar\u0131&#8221; hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/p><p>Sat\u0131\u015f sonucunda da 20 TL komisyon gideri olu\u015fmu\u015f ve ilgili olan Komisyon giderleri hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/p><p>\u0130\u015fletme banka arac\u0131l\u0131\u011f\u0131 ile\u00a0 Hisse senedi sat\u0131\u015f\u0131 ger\u00e7ekle\u015fti\u011fi i\u00e7in olu\u015fan komisyon gideri d\u00fc\u015f\u00fcld\u00fckten sonraki k\u0131s\u0131m i\u015fletmenin banka hesab\u0131na aktar\u0131lm\u0131\u015f ve i\u015fletmenin bankalar hesab\u0131n\u0131n borcuna 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-cb08e50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb08e50\" 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-2075715\" data-id=\"2075715\" 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-e2ee44e elementor-widget elementor-widget-heading\" data-id=\"e2ee44e\" 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\">Hisse senetlerine Kar Pay\u0131 Tahakkuk Etmesi<\/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-d379ef6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d379ef6\" 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-b85b311\" data-id=\"b85b311\" 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-fba8a7a elementor-widget elementor-widget-text-editor\" data-id=\"fba8a7a\" 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>A i\u015fletmesinin \u00f6ncesinde ge\u00e7ici yat\u0131r\u0131m yapmak ama\u00e7l\u0131 ald\u0131\u011f\u0131 Hisse senetlerine 5.000 TL kar pay\u0131 tahakkuk etti\u011fini \u00f6\u011frenmi\u015f ve kar pay\u0131 kuponlar\u0131n\u0131 bankaya tahsil g\u00f6ndermi\u015ftir.<\/li><li>Daha sonra kar pay\u0131 kuponuna banka taraf\u0131ndan %10 stopaj kesilip kalan tutar i\u015fletmenin mevduat hesab\u0131na aktar\u0131lm\u0131\u015ft\u0131r.<\/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-e962157 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e962157\" 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-8b53453\" data-id=\"8b53453\" 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-de47ac2 elementor-widget elementor-widget-text-editor\" data-id=\"de47ac2\" 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\">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\">649.Di\u011fer Ola\u011fan Gelir ve Karlar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/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-cbf44aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbf44aa\" 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-5950da9\" data-id=\"5950da9\" 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-672cedf elementor-widget elementor-widget-text-editor\" data-id=\"672cedf\" 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>102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">4.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">193.Pe\u015fin \u00d6denen Vergi ve Fonlar \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 500<\/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><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-cf5c7ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf5c7ed\" 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-f049d9f\" data-id=\"f049d9f\" 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-9f0b3c8 elementor-widget elementor-widget-text-editor\" data-id=\"9f0b3c8\" 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, bu kay\u0131tta ge\u00e7ici yat\u0131r\u0131m yapmak ama\u00e7l\u0131 elinde bulunan hisse senetlerine, kar pay\u0131 tahakkuk etti\u011fi i\u00e7in bu tutar\u0131 bir gelir hesab\u0131 olan &#8220;649.Di\u011fer Ola\u011fan Gelir ve Karlar&#8221; hesab\u0131n\u0131n alaca\u011f\u0131na kaydetmi\u015ftir.<\/p><p>Kar pay\u0131 kuponlar\u0131 bankaya tahsile g\u00f6nderildi\u011fi i\u00e7in de bilan\u00e7onun aktifinde Haz\u0131r De\u011ferler grubunda yer alan 108 Di\u011fer haz\u0131r de\u011ferler hesab\u0131n\u0131 artt\u0131rarak hesab\u0131n borcuna kaydedilmi\u015ftir.<\/p><p>Ancak e\u011fer tahakkuk eden kupon de\u011fil de yaln\u0131zca kar pay\u0131 olsayd\u0131 108 hesab\u0131 yerine 136 Di\u011fer \u00c7e\u015fitli alacaklar hesab\u0131 bor\u00e7land\u0131r\u0131lmas\u0131 gerekirdir.\u00a0 \u00a0 \u00a0 \u00a0<\/p><p>Kar pay\u0131 kuponlar\u0131na banka stopaj uygulad\u0131\u011f\u0131 i\u00e7in i\u015fletme i\u00e7in kaynakta kesilen bir vergi olu\u015fmu\u015f olur ve bu sebeple &#8220;193.Pe\u015fin \u00d6denen Vergi ve Fonlar&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kesinti d\u00fc\u015f\u00fcld\u00fckten sonraki kar pay\u0131 kuponundan kalan tutar i\u015fletmenin banka hesab\u0131na aktar\u0131lm\u0131\u015f ve bankalar hesab\u0131 artm\u0131\u015f bu sebeple bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in de artan di\u011fer haz\u0131r de\u011ferler hesab\u0131 bu kez azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbd10ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbd10ea\" 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-0d4acdf\" data-id=\"0d4acdf\" 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-81b07fc elementor-widget elementor-widget-heading\" data-id=\"81b07fc\" 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\">110 Hisse Senetleri D\u00f6nem Sonu ve De\u011ferleme \u0130\u015flemleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-045480f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"045480f\" 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-478da38\" data-id=\"478da38\" 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-df3308e elementor-widget elementor-widget-text-editor\" data-id=\"df3308e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A\u015fa\u011f\u0131daki \u00f6rnek \u00fczerinden hisse senetleri de\u011ferleme i\u015flemleri yap\u0131lacakt\u0131r.<\/p><ul><li>A i\u015fletmesi, ge\u00e7ici yat\u0131r\u0131m amac\u0131yla elinde, al\u0131\u015f de\u011feri 50.000 TL olan hisse senedi bulundurmaktad\u0131r.<\/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-802e6a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"802e6a7\" 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-d0e9e11\" data-id=\"d0e9e11\" 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-9577be0 elementor-widget elementor-widget-heading\" data-id=\"9577be0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00f6nem Sonunda De\u011feri d\u00fc\u015fen Hisse Senetleri i\u00e7in Kar\u015f\u0131l\u0131k Ayr\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-fa0d570 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa0d570\" 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-5cb2a26\" data-id=\"5cb2a26\" 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-14107ca elementor-widget elementor-widget-text-editor\" data-id=\"14107ca\" 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>Senetlerinin borsa rayici,\u00a0 31.12.2021 tarihinde 45.000 TL dir.<\/li><li>D\u00f6nem sonu yap\u0131lacak kay\u0131t i\u00e7in \u00f6ncelikle kar zarar hesaplamas\u0131 yap\u0131lmal\u0131d\u0131r.<\/li><li>Borsa Rayici \u2013 Hisse Senedi al\u0131\u015f de\u011feri = 45.000\u201350.000 = (-)5.000<\/li><li>B\u00f6ylece, 5.000 TL tutar\u0131nda d\u00f6nem sonunda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc meydana gelmi\u015ftir.<\/li><li>Bu de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u00e7in \u201c\u0130htiyatl\u0131l\u0131k Kavram\u0131\u201d gere\u011fince kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 gerekmektedir.<\/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-d34d932 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d34d932\" 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-5b5a7da\" data-id=\"5b5a7da\" 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-98540ae elementor-widget elementor-widget-text-editor\" data-id=\"98540ae\" 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\">654. Kar\u015f\u0131l\u0131k Giderleri (-)<\/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\">119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/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-a1df4cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1df4cd\" 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-64184cb\" data-id=\"64184cb\" 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-1e86cc3 elementor-widget elementor-widget-text-editor\" data-id=\"1e86cc3\" 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>Ayr\u0131lan kar\u015f\u0131l\u0131k \u201c654. Kar\u015f\u0131l\u0131k Giderleri\u201d hesab\u0131n\u0131n borcuna aktar\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda \u201c119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131\u201d hesab\u0131na aktar\u0131lm\u0131\u015ft\u0131r.<\/p><p>119 hesab\u0131 aktif d\u00fczenleyici hesap oldu\u011fu i\u00e7in alacak taraf\u0131na yaz\u0131lan tutarlar hesap bakiyesini artt\u0131rmaktad\u0131r.<\/p><p>Ayr\u0131ca, 654 hesab\u0131 da Gider hesab\u0131 oldu\u011fu i\u00e7in bor\u00e7 taraf\u0131ndan artmaktad\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-42de1df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42de1df\" 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-7af4324\" data-id=\"7af4324\" 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-3212ec3 elementor-widget elementor-widget-heading\" data-id=\"3212ec3\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Karla Sat\u0131lmas\u0131 - 1<\/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-8b5da93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b5da93\" 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-0f4daf6\" data-id=\"0f4daf6\" 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-017375e elementor-widget elementor-widget-text-editor\" data-id=\"017375e\" 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>(Al\u0131\u015f fiyat\u0131 &gt; Sat\u0131\u015f fiyat\u0131 &gt; \u00a0Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici ) durumu i\u00e7in;<\/p><p>A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m amac\u0131yla elinde tuttu\u011fu, al\u0131\u015f de\u011feri 50.000 TL olan hisse senetlerine <strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken<\/p><p><strong><u>15.03.2022<\/u><\/strong> tarihinde 48.000 TL ye bu hisse senetlerini banka arac\u0131l\u0131\u011f\u0131yla satm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f Bedeli \u2013 Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici = 48.000 \u2013 45.000 = 3.000 TL<\/p><p>\u0130\u015fletme 2021 d\u00f6nem sonunda elindeki hisse senetlerini de\u011ferledi\u011fi borsa rayicinden 3.000 TL daha y\u00fcksek bir bedel ile satm\u0131\u015f oldu\u011fundan burada 3.000 TL lik kar olu\u015fmu\u015ftur.<\/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-f9eaf9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9eaf9a\" 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-5e18852\" data-id=\"5e18852\" 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-0a51db6 elementor-widget elementor-widget-text-editor\" data-id=\"0a51db6\" 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\">48.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">119. Menkul K\u0131ymet De\u011f. D\u00fc\u015f. Kar. (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">110.Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">50.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a03.000<\/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-335cd21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"335cd21\" 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-64f7a5a\" data-id=\"64f7a5a\" 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-3050012 elementor-widget elementor-widget-text-editor\" data-id=\"3050012\" 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>\u00d6zetle, i\u015fletme, d\u00f6nem sonunda hisse senetlerini 45.000 borsa rayici \u00fczerinden sat\u0131laca\u011f\u0131 varsay\u0131m\u0131 ile hareket ederek 5.000 TL kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r.<\/p><p>Ancak, bu hisse senetlerini 48.000 TL ye satm\u0131\u015ft\u0131r.<\/p><p>Bu durumda tahmin edilen sat\u0131\u015f bedelinden 3.000 TL fazlaya sat\u0131lm\u0131\u015f oldu\u011fu i\u00e7in bu 3.000 TL nin h\u00fckm\u00fc kalmayarak, \u201c644.Konusu Kalmayan Kar\u015f\u0131l\u0131klar\u201d hesab\u0131n\u0131n alacak taraf\u0131na kar olarak kaydedilmi\u015ftir.<\/p><p>\u00d6te yandan, s\u00f6z konusu menkul k\u0131ymet sat\u0131ld\u0131\u011f\u0131 i\u00e7in 119. Hesab\u0131nda bu k\u0131ymet i\u00e7in ayr\u0131lan de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131n\u0131n toplam tutar\u0131 bor\u00e7land\u0131r\u0131larak ters kay\u0131t ile kapat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ayr\u0131ca, sat\u0131\u015f de\u011ferinin tamam\u0131 banka hesab\u0131na yataca\u011f\u0131 i\u00e7in 102 hesab\u0131n\u0131n borcuna aktar\u0131lm\u0131\u015ft\u0131r.<\/p><p>Burada, kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131na yol a\u00e7abilecek bir durum s\u00f6z konusu olmaktad\u0131r.<\/p><p>Kar\u015f\u0131l\u0131k ayr\u0131l\u0131rken \u201c654. Kar\u015f\u0131l\u0131k Giderleri (-)\u201dhesab\u0131 kullan\u0131yoruz, ancak kar\u015f\u0131l\u0131\u011f\u0131n iptali i\u00e7in 644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar hesab\u0131n\u0131 kullan\u0131yoruz.<\/p><p>Di\u011fer taraftan, 119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-) hesab\u0131na hem kar\u015f\u0131l\u0131k ayr\u0131l\u0131rken hem de hisse senedinin sat\u0131\u015f\u0131n\u0131 yaparken ya da kar\u015f\u0131l\u0131\u011f\u0131n iptali i\u00e7in kullan\u0131yoruz.<\/p><p>Burada, 119 hesab\u0131 bir bilan\u00e7o hesab\u0131 olarak sonraki d\u00f6nemlere nakil olabilirken, 654. hesab\u0131 bir gelir tablosu hesab\u0131 oldu\u011fundan dolay\u0131, d\u00f6nem sonlar\u0131nda beyan edilip kapat\u0131lmaktad\u0131r.<\/p><p>Bu nedenle, kar\u015f\u0131l\u0131\u011f\u0131n konusu kalmamas\u0131 durumunda bir gelir\/kar kayd\u0131 eklenmesi i\u00e7in 644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar hesab\u0131 kullan\u0131lmaktad\u0131r.<\/p><p>Sonu\u00e7 olarak, gelir tablosu hesaplar\u0131na kar\/gelir niteli\u011findeki hesaba; zarar\/gider niteli\u011finde bir kay\u0131t yap\u0131lamaz.<\/p><p>Ancak, bilan\u00e7o hesaplar\u0131na bakiyeyi hem art\u0131ran hem azaltan kay\u0131tlar\u0131 yap\u0131labilir.<\/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-02b304a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02b304a\" 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-53b5bec\" data-id=\"53b5bec\" 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-6b6fda5 elementor-widget elementor-widget-heading\" data-id=\"6b6fda5\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Karla Sat\u0131lmas\u0131 - 2<\/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-bc69da8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc69da8\" 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-5b8feb1\" data-id=\"5b8feb1\" 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-b2d7d0c elementor-widget elementor-widget-text-editor\" data-id=\"b2d7d0c\" 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\u0131\u015f fiyat\u0131 &gt; \u00a0Al\u0131\u015f fiyat\u0131 &gt; Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici )<\/p><p>A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m amac\u0131yla elinde tuttu\u011fu, al\u0131\u015f de\u011feri 50.000 TL olan hisse senetlerine <strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken,<\/p><p><strong><u>15.03.2022<\/u><\/strong> tarihinde 56.000 TL ye bu hisse senetlerini banka arac\u0131l\u0131\u011f\u0131yla satm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f Bedeli \u2013 Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici = 56.000 \u2013 45.000 = 11.000 TL<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-83d16ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83d16ed\" 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-3299402\" data-id=\"3299402\" 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-2023d72 elementor-widget elementor-widget-text-editor\" data-id=\"2023d72\" 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=\"630\"><tbody><tr><td width=\"133\">\u00a0<\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p>B<\/p><\/td><td width=\"137\"><p>A<\/p><\/td><\/tr><tr><td width=\"133\"><p>102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p>56.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr><td width=\"133\"><p>119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p>\u00a0 5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr><td width=\"133\">\u00a0<\/td><td width=\"137\"><p>110. Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p>50.000<\/p><\/td><\/tr><tr><td width=\"133\">\u00a0<\/td><td width=\"137\">644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\">5.000<\/td><\/tr><tr><td width=\"133\">\u00a0<\/td><td width=\"137\">645. Menkul K\u0131ymet Sat\u0131\u015f Kar\u0131<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\">6.000<\/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-454e945 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"454e945\" 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-374c62e\" data-id=\"374c62e\" 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-201413c elementor-widget elementor-widget-text-editor\" data-id=\"201413c\" 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>Menkul k\u0131ymetin sat\u0131\u015f\u0131ndan kaynakl\u0131 elde edilen 11.000 TL kar\u0131n 5.000 TL si daha \u00f6nce ayr\u0131lan kar\u015f\u0131l\u0131k giderinin iptali i\u00e7in kullan\u0131lacakt\u0131r.<\/p><p>Bu durumda, 11.000 \u2013 5.000 = 6.000 Menkul K\u0131ymet Sat\u0131\u015f kar\u0131 olacakt\u0131r.<\/p><p>5.000 TL \u201c644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar\u201d\u00a0 hesab\u0131n\u0131n\u00a0 alaca\u011f\u0131na kar olarak,<\/p><p>6.000 Tl ise \u201c645. Menkul K\u0131ymet Sat\u0131\u015f Kar\u0131\u201d\u00a0\u00a0 hesab\u0131n\u0131n alaca\u011f\u0131na kar olarak,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/p><p>Menkul k\u0131ymet sat\u0131ld\u0131\u011f\u0131 i\u00e7in ayr\u0131lan 119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-) bakiyesi de tamamen kapat\u0131lmak amac\u0131yla 5.000 TL bor\u00e7 kayd\u0131 yap\u0131lacakt\u0131r.<\/p><p>Son olarak, Sat\u0131\u015f tutar\u0131 olan 56.000 TL de banka hesab\u0131na yataca\u011f\u0131 i\u00e7in 102 hesab\u0131n\u0131n borcuna kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f838c76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f838c76\" 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-89aa1ea\" data-id=\"89aa1ea\" 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-d8af11a elementor-widget elementor-widget-heading\" data-id=\"d8af11a\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Zararla Sat\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-894c6dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"894c6dd\" 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-fb1d495\" data-id=\"fb1d495\" 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-91bbc27 elementor-widget elementor-widget-text-editor\" data-id=\"91bbc27\" 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>(Al\u0131\u015f fiyat\u0131 &gt;Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici &gt; Sat\u0131\u015f fiyat\u0131)<\/p><p>A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m amac\u0131yla elinde tuttu\u011fu, al\u0131\u015f de\u011feri 50.000 TL olan hisse senetlerine <strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken,<\/p><p><strong><u>15.03.2022<\/u><\/strong> tarihinde 43.000 TL ye bu hisse senetlerini banka arac\u0131l\u0131\u011f\u0131yla satm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f Bedeli \u2013 Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici = 43.000 \u2013 45.000 = 2.000<\/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-4844211 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4844211\" 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-f390f45\" data-id=\"f390f45\" 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-9fcd951 elementor-widget elementor-widget-text-editor\" data-id=\"9fcd951\" 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\">43.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">2.000<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">110. Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">50.000<\/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-ae83b54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae83b54\" 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-57019ec\" data-id=\"57019ec\" 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-60480f9 elementor-widget elementor-widget-text-editor\" data-id=\"60480f9\" 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>102 Bankalar hesab\u0131na sat\u0131\u015f tutar\u0131 olan 43.000 TL yat\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Daha \u00f6nce kar\u015f\u0131l\u0131k ayr\u0131lan 119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-) \u00a0hesab\u0131ndaki 5.000 TL Hisse senedi sat\u0131ld\u0131\u011f\u0131 i\u00e7in ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f sonucunda sat\u0131\u015f tutar\u0131 borsa rayicinden de d\u00fc\u015f\u00fck oldu\u011fu i\u00e7in 2.000 TL daha zarar olu\u015facak ve bu tutar, 655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131 hesab\u0131na aktar\u0131lm\u0131\u015ft\u0131r.<\/p><p>110. hesab\u0131nda yer alan hisse senedi al\u0131\u015f tutar\u0131 olan 50.000 TL de k\u0131ymet sat\u0131ld\u0131\u011f\u0131 i\u00e7in alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2496be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2496be\" 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-706a2f4\" data-id=\"706a2f4\" 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-1ffbf85 elementor-widget elementor-widget-heading\" data-id=\"1ffbf85\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Kar veya Zarar Olmadan Sat\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-9b89f09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b89f09\" 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-1ed8293\" data-id=\"1ed8293\" 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-56f501b elementor-widget elementor-widget-text-editor\" data-id=\"56f501b\" 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>(Al\u0131\u015f fiyat\u0131 &gt; Kar\u015f\u0131l\u0131k Ayr\u0131l\u0131rken Baz Al\u0131nan Borsa Rayici = Sat\u0131\u015f fiyat\u0131 )<\/p><p>\u00a0A i\u015fletmesi ge\u00e7ici yat\u0131r\u0131m amac\u0131yla elinde tuttu\u011fu, al\u0131\u015f de\u011feri 50.000 TL olan hisse senetlerine <strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken<\/p><p><strong><u>15.03.2022<\/u><\/strong> tarihinde 45.000 TL ye bu hisse senetlerini banka arac\u0131l\u0131\u011f\u0131yla satm\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-b585f3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b585f3a\" 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-e798800\" data-id=\"e798800\" 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-09c5d7a elementor-widget elementor-widget-text-editor\" data-id=\"09c5d7a\" 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\">45.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">110.Hisse Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">50.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\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-0de3647 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0de3647\" 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-94fb3f2\" data-id=\"94fb3f2\" 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-dfceb05 elementor-widget elementor-widget-text-editor\" data-id=\"dfceb05\" 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>Borsa rayici \u00fczerinden kar\u015f\u0131l\u0131k ayr\u0131lan k\u0131ymet, yine borsa rayicinden sat\u0131lm\u0131\u015f ve 2021 y\u0131l sonunda katlan\u0131lan kar\u015f\u0131l\u0131k gideri haricinde ek bir zarar olu\u015fmam\u0131\u015ft\u0131r.<\/p><p>B\u00f6ylelikle, bankaya yatan sat\u0131\u015f bedeli 45.000 TL 102. Bankalar hesab\u0131n borcuna yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>Menkul k\u0131ymet sat\u0131ld\u0131\u011f\u0131 i\u00e7in 2021 y\u0131l sonunda 119. Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-) na kaydedilen 5.000 tl ters kay\u0131t ile kapat\u0131lm\u0131\u015ft\u0131r.<\/p><p>Yine, hisse senedi sat\u0131ld\u0131\u011f\u0131 i\u00e7in 110. Hesab\u0131ndan hisse senedi al\u0131\u015f bedeli alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fd840f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fd840f\" 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-aad5a0d\" data-id=\"aad5a0d\" 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-2af2ef6 elementor-widget elementor-widget-heading\" data-id=\"2af2ef6\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Borsa Rayicinin Artmas\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-1570adf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1570adf\" 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-8f15b36\" data-id=\"8f15b36\" 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-5e3af3c elementor-widget elementor-widget-text-editor\" data-id=\"5e3af3c\" 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><strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken<\/p><p><strong><u>31.12.2022<\/u><\/strong> tarihinde, borsa rayici 50.000 TL olmu\u015ftur.<\/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-0fa6774 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fa6774\" 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-b4eb0dc\" data-id=\"b4eb0dc\" 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-286cb07 elementor-widget elementor-widget-text-editor\" data-id=\"286cb07\" 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\">119.Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/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\">644. Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/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-f7c82c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7c82c9\" 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-690ec9f\" data-id=\"690ec9f\" 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-abe607e elementor-widget elementor-widget-heading\" data-id=\"abe607e\" 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\">Kar\u015f\u0131l\u0131k Ayr\u0131lan Hisse Senetlerinin Borsa Rayicinin Tekrar Azalmas\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-8e8d515 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e8d515\" 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-ee28cf2\" data-id=\"ee28cf2\" 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-663d99b elementor-widget elementor-widget-text-editor\" data-id=\"663d99b\" 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><strong><u>31.12.2021<\/u><\/strong> tarihinde, 45.000(Borsa Rayici) &#8211; 50.000 (Al\u0131\u015f De\u011feri) = (-) 5.000 Tl kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f iken<\/p><p><strong><u>31.12.2022<\/u><\/strong> tarihinde, borsa rayici 41.000 TL olmu\u015ftur.<\/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-d057536 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d057536\" 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-e24db73\" data-id=\"e24db73\" 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-01cd70a elementor-widget elementor-widget-text-editor\" data-id=\"01cd70a\" 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\">654. Kar\u015f\u0131l\u0131k Giderleri (-)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">4.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">119.Menkul K\u0131ymet De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 (-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">4.000<\/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-b62a798 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b62a798\" 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-b699ce0\" data-id=\"b699ce0\" 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-d35024b elementor-widget elementor-widget-text-editor\" data-id=\"d35024b\" 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 kar\u015f\u0131l\u0131k ayr\u0131lan Menkul k\u0131ymetin borsa de\u011ferinin d\u00fc\u015fmesi durumunda tekrar kar\u015f\u0131l\u0131k ayr\u0131lmal\u0131d\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d230d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d230d5\" 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-3aa9965\" data-id=\"3aa9965\" 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-dce5a3e elementor-widget elementor-widget-docly_info_box\" data-id=\"dce5a3e\" 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\/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 Hesab\u0131 <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-75fe646\" data-id=\"75fe646\" 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-c5f35d9 elementor-widget elementor-widget-docly_info_box\" data-id=\"c5f35d9\" 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\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi.png\" class=\"attachment-full size-full\" alt=\"111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-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\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/\" class=\"details-link\">\r\n                        111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131  <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-fe295b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe295b5\" 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-3d43638\" data-id=\"3d43638\" 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-d4b3a31 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"d4b3a31\" 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\">Tekd\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>110 Hisse Senetleri Hesab\u0131 \u0130\u015fleyi\u015fi 110 Hisse Senetleri Hesab\u0131 , ge\u00e7ici s\u00fcreli yat\u0131r\u0131m yapma amac\u0131yla al\u0131nan hisse senetlerinin izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar hesap s\u0131n\u0131f\u0131n\u0131n (1) Menkul K\u0131ymetler hesap grubunda (11) yer al\u0131r.\u00a0 Hisse senedi al\u0131\u015f bedeli ile muhasebele\u015ftirilir. Hisse senetleri al\u0131nd\u0131\u011f\u0131 zaman al\u0131\u015f bedeli ile hesab\u0131n borcunda, sat\u0131ld\u0131\u011f\u0131 zaman ise yine al\u0131\u015f bedeli ile hesab\u0131n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6528,"parent":6525,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6526","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>110 Hisse Senetleri Hesab\u0131 - \u00d6rnek Soru \u00c7\u00f6z\u00fcmleri - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"110 Hisse Senetleri Hesab\u0131 , Hisse Senetleri Muhasebe Kay\u0131tlar\u0131 nas\u0131l yap\u0131l\u0131r ? 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