{"id":6613,"date":"2022-06-04T14:40:59","date_gmt":"2022-06-04T11:40:59","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/"},"modified":"2022-06-27T16:47:33","modified_gmt":"2022-06-27T13:47:33","slug":"111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/","title":{"rendered":"111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6613\" class=\"elementor elementor-6613\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66cf6e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66cf6e7\" 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-28e0f4b\" data-id=\"28e0f4b\" 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-da72a74 elementor-widget elementor-widget-heading\" data-id=\"da72a74\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 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-4cb529b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cb529b\" 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-d01dac8\" data-id=\"d01dac8\" 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-7c88ab6 elementor-widget elementor-widget-text-editor\" data-id=\"7c88ab6\" 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>111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131 , \u00f6zel sekt\u00f6r taraf\u0131ndan ihra\u00e7 edilen tahvil senet veya bonolar\u0131n izlendi\u011fi hesapt\u0131r.<\/p><p>D\u00f6nen Varl\u0131klar hesap s\u0131n\u0131f\u0131n\u0131n (1) Menkul K\u0131ymetler hesap grubunda (11) yer al\u0131r.<\/p><p>A\u015fa\u011f\u0131da 111. hesab\u0131 ile i\u015fleyi\u015fi ile ilgili \u00f6nemli hususlar\u0131 ele alaca\u011f\u0131z.<\/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-72a71e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72a71e0\" 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-d813cfa\" data-id=\"d813cfa\" 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-f25428f elementor-widget elementor-widget-text-editor\" data-id=\"f25428f\" 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>Al\u0131\u015f bedelleri ile muhasebele\u015ftirilirler.<\/li><li>\u00d6zel kesim tahvilleri ya da finansman bonolar\u0131 sat\u0131n al\u0131nd\u0131klar\u0131 zaman al\u0131\u015f bedelleri \u00fczerinden 111 hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilir.<\/li><li>Ancak, sorularda al\u0131\u015f bedeli bulunmuyorsa, nominal de\u011fer \u00fczerinden al\u0131nd\u0131\u011f\u0131 kabul edilmelidir.<\/li><li>Elden \u00e7\u0131kar\u0131ld\u0131klar\u0131 zaman ise yine al\u0131\u015f bedelleri \u00fczerinden 111 nolu hesab\u0131n alacak taraf\u0131na kaydedilirler.<\/li><li>Tahviller ile birlikte tahsil a\u015famas\u0131na gelmi\u015f kuponlar al\u0131nd\u0131\u011f\u0131 zaman bu kuponlar <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/\" target=\"_blank\" rel=\"noopener\">&#8220;108. Di\u011fer Haz\u0131r De\u011ferler&#8221;<\/a> hesab\u0131nda izlenir.<\/li><li>Al\u0131\u015f bedeli + Tahsil edilmemi\u015f faiz, sat\u0131\u015f bedelinden fazla ise zarar; al\u0131\u015f bedeli+ tahsil edilmemi\u015f faiz, sat\u0131\u015f bedelinden d\u00fc\u015f\u00fck ise kar olu\u015fmaktad\u0131r.<\/li><li>Tahvil senet veya bonolar\u0131n elden \u00e7\u0131karmas\u0131ndan do\u011fan zararlar, &#8220;655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131&#8221; hesab\u0131n\u0131n borcuna,<\/li><li>Elden \u00e7\u0131karma ile do\u011fan karlar ise &#8220;645 Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131&#8221; hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilir.<\/li><li>Menkul K\u0131ymete tahakkuk eden faiz &#8220;642. Faiz Gelirleri&#8221; hesab\u0131n\u0131n alaca\u011f\u0131na i\u015flenirken kar\u015f\u0131l\u0131\u011f\u0131nda &#8220;181. Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilir.<\/li><li>\u0130hra\u00e7 tarihinden sonra i\u015flemi\u015f faizi ile birlikte\u00a0 sat\u0131n al\u0131nan bu menkul k\u0131ymetler i\u00e7in, i\u015fleyen faizler &#8220;198. Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131na yaz\u0131l\u0131r.<\/li><li>\u0130\u015fletmeler finansal tablolar\u0131n\u0131 y\u0131ll\u0131k d\u00fczenledi\u011fi durumlarda 31.12 y\u0131l sonlar\u0131nda tahakkuk eden faizler &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lacakt\u0131r.<\/li><li>\u0130\u015fletmelerin finansal tablolar\u0131n\u0131 3 er ayl\u0131k d\u00f6nemlerde d\u00fczenlemesi durumunda ise;<\/li><\/ul><ol><li>(Ocak, \u015eubat, Mart) i\u00e7in, 31.03.xxxx<\/li><li>(Nisan,May\u0131s,Haziran)\u00a0 i\u00e7in 30.06.xxxx,<\/li><li>(Temmuz,A\u011fustos,Eyl\u00fcl) i\u00e7in 30.09.xxxx<\/li><li>(Ekim,Kas\u0131m,Aral\u0131k) i\u00e7in 31.12.xxxx tarihinde,<\/li><\/ol><ul><li>Tahakkuk eden faizler &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131larak kar\u015f\u0131l\u0131\u011f\u0131nda &#8220;642.Faiz Gelirleri&#8221; hesab\u0131 alacak taraf\u0131na kay\u0131t yap\u0131lacakt\u0131r.<\/li><li>Di\u011fer bir husus ise, al\u0131\u015f veya sat\u0131\u015f i\u00e7in \u00f6denen komisyonlar veya al\u0131m sat\u0131m giderleri tahvil al\u0131\u015f maliyetine eklenmeyece\u011fidir.<\/li><li>S\u00f6z konusu al\u0131m sat\u0131m giderleri,&#8221;659. Di\u011fer Ola\u011fan Gider ve Zararlar&#8221; hesab\u0131n\u0131n; komisyonlar ise &#8220;653. Komisyon giderleri Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmelidir.<\/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-2387063 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2387063\" 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-a67e642\" data-id=\"a67e642\" 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-ec2daca elementor-widget elementor-widget-heading\" data-id=\"ec2daca\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131 Kapsam\u0131ndaki Menkul K\u0131ymetler<\/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-46d7406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46d7406\" 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-777eaa7\" data-id=\"777eaa7\" 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-9adc83e elementor-widget elementor-widget-heading\" data-id=\"9adc83e\" 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\">Finansman Bonosu<\/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-c91c13d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c91c13d\" 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-db2bced\" data-id=\"db2bced\" 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-5e208cf elementor-widget elementor-widget-text-editor\" data-id=\"5e208cf\" 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>\u00d6zel sekt\u00f6r \u015firketlerinin, finansman ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla Sermaye Piyasas\u0131 Kurulu&#8217;ndan \u0130zin alarak ihra\u00e7 etmi\u015f olduklar\u0131 menkul k\u0131ymetlerdir.<\/li><li>\u00d6zel sekt\u00f6r \u015firketleri, bu\u00a0 menkul k\u0131ymetleri bor\u00e7lu s\u0131fat\u0131yla ihra\u00e7 ederler.<\/li><li>Vade tarihinde tamamen ya da vadeye kadar olan d\u00f6nemde taksitler halinde nominal de\u011ferleri \u00fczerinden \u00f6denirler.<\/li><li>Vadeleri 30 g\u00fcn ile 365 g\u00fcn aras\u0131ndad\u0131r.<\/li><li>Belirli bir iskonto ile sat\u0131labilmekle birlikte vade sonunda nominal (\u00fczerinde yaz\u0131lan de\u011fer) ile elinde bulunduranlara geri \u00f6deme yap\u0131l\u0131r.<\/li><li>Ayr\u0131ca k\u0131ymetin \u00f6zelli\u011fine g\u00f6re , \u0130skonto ile sat\u0131l\u0131p nominal de\u011fer ile geri \u00f6denme durumunda elde eldilecek kar\u0131n yan\u0131nda faiz getirisi de sunabilirler.<\/li><li>Ya da sadece faiz getirisi elde edilebilecek \u015fekilde ihra\u00e7 edilebilirler.<\/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-28a6f4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28a6f4b\" 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-4c20a6a\" data-id=\"4c20a6a\" 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-a622923 elementor-widget elementor-widget-heading\" data-id=\"a622923\" 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\">Tahvil (\u00d6zel Sekt\u00f6r)<\/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-f57b0f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f57b0f4\" 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-c961b13\" data-id=\"c961b13\" 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-a375557 elementor-widget elementor-widget-text-editor\" data-id=\"a375557\" 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>\u00d6zel kesim taraf\u0131ndan finansman ihtiya\u00e7lar\u0131n\u0131n kar\u015f\u0131lanmas\u0131 amac\u0131yla bor\u00e7lu s\u0131fat\u0131yla ihra\u00e7 edilen bor\u00e7 senetleridir.<\/li><li>Vadesi 1 y\u0131ldan fazla olan bir menkul k\u0131ymettir.<\/li><li>Sermaye piyasas\u0131 h\u00fck\u00fcmelerine g\u00f6re ihra\u00e7 edilirler.<\/li><li>Faiz \u00f6demeli, <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/#:~:text=Menkul%20K%C4%B1ymete%20Kupon%20Tahakkuk%20Etmesi\" target=\"_blank\" rel=\"noopener\">Kuponlu<\/a>, primli, ikramiyeli, kara i\u015ftirak hakk\u0131 veren, hisse senetleri ile de\u011fi\u015ftirilebilir, teminatl\u0131, faiz oranlar\u0131 ayarlanabilir tahvil gibi \u00e7e\u015fitleri vard\u0131r.<\/li><li>Tahvil \u00f6demeleri\u00a0 vade tarihinde tamamen veya vade s\u00fcresince taksitler halinde \u00f6denebilir.<\/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-6cca1a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cca1a9\" 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-2706d4d\" data-id=\"2706d4d\" 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-c974c8c elementor-widget elementor-widget-text-editor\" data-id=\"c974c8c\" 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\u0131ca, yukar\u0131da say\u0131lmayan ancak bu nitelikteki finansal ara\u00e7lar 111 hesab\u0131nda izlenmektedir.<\/p><p>111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131 kapsam\u0131nda kay\u0131t yap\u0131lacak baz\u0131 menkul k\u0131ymetleri tan\u0131d\u0131\u011f\u0131m\u0131za g\u00f6re \u015fimdi de hesab\u0131n i\u015fleyi\u015fini ele alal\u0131m.<\/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-2e9ea23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e9ea23\" 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-6d7ab43\" data-id=\"6d7ab43\" 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-b368624 elementor-widget elementor-widget-heading\" data-id=\"b368624\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131  Bor\u00e7 Taraf\u0131na Yaz\u0131lacak \u0130\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-52292a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52292a8\" 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-90b696e\" data-id=\"90b696e\" 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-57aeeb5 elementor-widget elementor-widget-text-editor\" data-id=\"57aeeb5\" 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>\u00d6zel sekt\u00f6r taraf\u0131ndan ihra\u00e7 edilen tahvil senet veya bono niteli\u011findeki menkul k\u0131ymetlerin al\u0131nmas\u0131.<\/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-8106571 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8106571\" 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-0cfb28c\" data-id=\"0cfb28c\" 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-104fcb8 elementor-widget elementor-widget-text-editor\" data-id=\"104fcb8\" 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>De\u011ferlemeye tabi tutulmas\u0131 sonucunda, bir de\u011fer art\u0131\u015f\u0131 meydana gelmesi.<\/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-59fd932 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59fd932\" 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-dcfcb5a\" data-id=\"dcfcb5a\" 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-aa44297 elementor-widget elementor-widget-heading\" data-id=\"aa44297\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Alacak Taraf\u0131na Yaz\u0131lacak \u0130\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-4a184e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a184e5\" 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-f8b25a3\" data-id=\"f8b25a3\" 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-0cb7740 elementor-widget elementor-widget-text-editor\" data-id=\"0cb7740\" 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>\u00d6zel kesim tahvil senet ve bonolar\u0131n\u0131n herhangi bir nedenle elden \u00e7\u0131kar\u0131lmas\u0131<\/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-9b6310f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b6310f\" 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-318a1f7\" data-id=\"318a1f7\" 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-63a7d3b elementor-widget elementor-widget-text-editor\" data-id=\"63a7d3b\" 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>De\u011ferlemeye tabi tutulmas\u0131 sonucunda, bir de\u011fer kayb\u0131 meydana gelmesi.<\/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-12f0a42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12f0a42\" 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-5a18a48\" data-id=\"5a18a48\" 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-4446ea8 elementor-widget elementor-widget-heading\" data-id=\"4446ea8\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\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-10314a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10314a0\" 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-564d860\" data-id=\"564d860\" 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-87a5dda elementor-widget elementor-widget-text-editor\" data-id=\"87a5dda\" 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>\u00d6zel sekt\u00f6r taraf\u0131ndan ihra\u00e7 edilen Tahvil senet veya bonolar\u0131n; al\u0131nmas\u0131, karla ya da zararla 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-b953b27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b953b27\" 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-628b38b\" data-id=\"628b38b\" 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-171fe99 elementor-widget elementor-widget-heading\" data-id=\"171fe99\" 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\">Tahvillerin \u0130hra\u00e7 Tarihinde  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-8dffb70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dffb70\" 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-c726c01\" data-id=\"c726c01\" 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-75c0602 elementor-widget elementor-widget-text-editor\" data-id=\"75c0602\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A \u0130\u015fletmesi nominal de\u011feri 45 TL , y\u0131ll\u0131k faizi %14 olan, 2 y\u0131l vadeli, \u00f6zel sekt\u00f6rdeki XYZ Anonim \u015eirketi&#8217;nin ihra\u00e7 etti\u011fi tahvillerden, 500 adet banka arac\u0131l\u0131\u011f\u0131yla alm\u0131\u015ft\u0131r. Sat\u0131n alma i\u015flemi tahvilin ihra\u00e7 tarihi olan 01.09.2022 tarihinde ger\u00e7ekle\u015fmi\u015ftir. Tahvil faiz \u00f6demesi y\u0131ll\u0131k olarak yap\u0131lacakt\u0131r. \u0130\u015fletme finansal tablolar\u0131n\u0131 y\u0131ll\u0131k olarak d\u00fczenlemektedir.<\/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-41c6809 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41c6809\" 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-03ca97f\" data-id=\"03ca97f\" 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-b43b672 elementor-widget elementor-widget-text-editor\" data-id=\"b43b672\" 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>01.09.2022 Tahvil Al\u0131\u015f Kayd\u0131<\/strong><\/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-eb0c446 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb0c446\" 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-c22debf\" data-id=\"c22debf\" 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-0877ba1 elementor-widget elementor-widget-text-editor\" data-id=\"0877ba1\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">22.500<\/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\">22.500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10d224a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10d224a\" 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-cbd69ea\" data-id=\"cbd69ea\" 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-776ae9d elementor-widget elementor-widget-text-editor\" data-id=\"776ae9d\" 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\u0131nan Tahvil Tutar\u0131 : 500 x 45 = 22.500<\/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-af12935 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af12935\" 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-4ce9104\" data-id=\"4ce9104\" 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-69bb9f1 elementor-widget elementor-widget-text-editor\" data-id=\"69bb9f1\" 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\u0131nan tahviller 111. hesab\u0131nda bir art\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u00d6demeler de banka arac\u0131l\u0131\u011f\u0131 ile yap\u0131ld\u0131\u011f\u0131nda <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;102.Bankalar&#8221;<\/a>\u00a0hesab\u0131n\u0131n bakiyesinde azal\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in hesab\u0131n alacak taraf\u0131na yaz\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-71b54ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71b54ff\" 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-e8444cb\" data-id=\"e8444cb\" 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-65118c4 elementor-widget elementor-widget-text-editor\" data-id=\"65118c4\" 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>31.12.2022 D\u00f6nem Sonu Tahvil Faiz Kazanc\u0131 kayd\u0131<\/strong><\/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-4b05a00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b05a00\" 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-777bdc6\" data-id=\"777bdc6\" 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-ba32e50 elementor-widget elementor-widget-text-editor\" data-id=\"ba32e50\" 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\">181. Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.050<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.050<\/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-facc51c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"facc51c\" 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-1f7ace8\" data-id=\"1f7ace8\" 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-5cb8b76 elementor-widget elementor-widget-text-editor\" data-id=\"5cb8b76\" 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>31.12.2022 tarihinde 9. 10. 11. ve 12. aylar i\u00e7in faiz tahakkuk edecektir. Bu nedenle tahakkuk eden faiz tutar\u0131 &#8220;181. Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n borcuna, tahakkuk eden faiz de &#8220;642. Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lacakt\u0131r.<\/p><p>Tahakkuk eden faiz : [ A(anapara) x N(faiz Oran\u0131) x T(s\u00fcre) \/ 100(y\u0131ll\u0131k), 1.200(ayl\u0131k ), 36.000(g\u00fcnl\u00fck) ] olarak hesaplanmaktad\u0131r.<\/p><p>K\u0131saca, (A x N x T ) \/ 100,1200,3600 olarak form\u00fclize edebiliriz.<\/p><p>\u015eimdi sorumuz i\u00e7in al\u0131\u015f tarihinden 2022 y\u0131l\u0131 sonuna kadar olan faizi hesaplayal\u0131m.<\/p><p>(22.500 x 14 x 4) \/ 1200 = 1.050<\/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-5ded6bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ded6bd\" 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-844c157\" data-id=\"844c157\" 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-04feba6 elementor-widget elementor-widget-text-editor\" data-id=\"04feba6\" 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>01.09.2023 \u0130lk Y\u0131l Faiz \u00d6demesi<\/strong><\/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-5b70d8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b70d8a\" 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-c7a1db2\" data-id=\"c7a1db2\" 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-f7cb389 elementor-widget elementor-widget-text-editor\" data-id=\"f7cb389\" 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\">3.150<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">181.Gelir Tahakkuklar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">1.050<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.100<\/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-20e8fc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20e8fc3\" 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-8930ceb\" data-id=\"8930ceb\" 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-6daecd7 elementor-widget elementor-widget-text-editor\" data-id=\"6daecd7\" 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>01.09.2022-31.12.2022 d\u00f6nemi i\u00e7in daha \u00f6nce 1.050 TL lik faiz tahakkuk ettirmi\u015ftik. \u015fimdi de 1 y\u0131ll\u0131k vadenin doldu\u011fu ve faiz \u00f6demesinin yap\u0131laca\u011f\u0131 01.09.2022 tarihindeki kay\u0131tlar\u0131 inceleyelim.<\/p><p>01.09.2022-31.12.2022 aras\u0131 faiz tutar\u0131 1.050 TL 31.12.2022 kayd\u0131nda &#8220;642.Faiz Gelirleri&#8221; hesab\u0131na kaydedilmi\u015ftir.<\/p><p>\u015eimdi, 01.09.2022 tarihine kadar olan 1,2,3,4,5,6,7,8. aylar i\u00e7in 8 ayl\u0131k faiz hesaplayarak kay\u0131tlar\u0131m\u0131z\u0131 yapal\u0131m.<\/p><p>A x N x T \/ 100,1200,36000 form\u00fcl\u00fc ile 22.500 x 14 x 8 \/ 1.200 = 2.100 TL bulunacakt\u0131r.<\/p><ul><li>Toplam 1 y\u0131ll\u0131k faizimiz 3.150 TL banka hesab\u0131m\u0131zda art\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in &#8220;102. Bankalar&#8221; hesab\u0131n\u0131n borcuna yaz\u0131l\u0131r.<\/li><li>Daha \u00f6nce tahakkuk eden 01.09.2022-31.12.2022 aras\u0131 1.050 TL faiz &#8220;181. Gelir Tahakkuklar&#8221; hesab\u0131ndan 01.09.2023 tarihinde tahsil edilmi\u015f oldu\u011fu i\u00e7in alacakland\u0131r\u0131larak kapat\u0131l\u0131r.<\/li><li>01.09.2023 tarihinde tahsil edilen\u00a0 kalan 8 ayl\u0131k faiz ise do\u011frudan &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131l\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-6e29df0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e29df0\" 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-2949e50\" data-id=\"2949e50\" 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-4577938 elementor-widget elementor-widget-text-editor\" data-id=\"4577938\" 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>31.12.2023 Faiz Tahakkuk Kayd\u0131<\/strong><\/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-11e9c84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11e9c84\" 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-daeaad7\" data-id=\"daeaad7\" 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-486f4fe elementor-widget elementor-widget-text-editor\" data-id=\"486f4fe\" 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>\u015eimdiye kadar,<\/p><ul><li>01.09.2022 ihra\u00e7 tarihinde al\u0131nma kayd\u0131,<\/li><li>31.12.2022 d\u00f6nem sonu faiz tahakkuk kayd\u0131 (2022),<\/li><li>01.09.2023 ilk faiz \u00f6demesi kayd\u0131 yap\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul><p>\u015eimdi de 31.12.2023 d\u00f6nem sonu kayd\u0131n\u0131 yapal\u0131m.<\/p><p>01.09.2023-31.12.2023 aras\u0131 d\u00f6neme denk gelen faizler i\u00e7in y\u0131lsonunda faiz tahakkukuk yap\u0131lacakt\u0131r.<\/p><p>9,10,11,12. aylar i\u00e7in a.n.t \/ 100,1200,36000 form\u00fcl\u00fc ile tahakkuk eden 4 ayl\u0131k faizi hesaplayal\u0131m.<\/p><p>22.500 x 14 x 4 \/ 1200 = 1.050<\/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-9027423 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9027423\" 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-a8a85f2\" data-id=\"a8a85f2\" 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-a1b5817 elementor-widget elementor-widget-text-editor\" data-id=\"a1b5817\" 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\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f395b33 elementor-widget elementor-widget-text-editor\" data-id=\"f395b33\" 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\">181. Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.050<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.050<\/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-55b0a4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55b0a4d\" 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-3ea7a73\" data-id=\"3ea7a73\" 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-a017ae9 elementor-widget elementor-widget-text-editor\" data-id=\"a017ae9\" 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>4 ayl\u0131k tahakkuk eden (ger\u00e7ekle\u015fen ancak \u00f6denmemi\u015f) 1.050 Tl faiz &#8220;181. Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n borcuna yaz\u0131l\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda &#8220;642.faiz Gelirleri&#8221; hesab\u0131na kaydedilir.<\/p><p>Bu noktada, tahakkuk eden faizi tahsil etmememize ra\u011fmen gelir olarak kay\u0131t yapmam\u0131z, faiz gelirinin 2023 d\u00f6neminde elde eldilmi\u015f olup d\u00f6nemsellik ilkesi gere\u011fince kay\u0131tlara gelir olarak ge\u00e7mesinden kaynaklanmaktad\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-9cbd796 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cbd796\" 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-e58d69b\" data-id=\"e58d69b\" 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-0875512 elementor-widget elementor-widget-text-editor\" data-id=\"0875512\" 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>01.09.2024 T\u00fcm Vadenin Dolmas\u0131 Kayd\u0131<\/strong><\/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-0b82200 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b82200\" 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-c9e4183\" data-id=\"c9e4183\" 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-1c1081d elementor-widget elementor-widget-text-editor\" data-id=\"1c1081d\" 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>01.09.2022 ihra\u00e7 tarihinde al\u0131nma kayd\u0131,<\/li><li>31.12.2022 d\u00f6nem sonu faiz tahakkuk kayd\u0131 (2022),<\/li><li>01.09.2023 ilk faiz \u00f6demesi kayd\u0131,<\/li><li>01.09.2023 D\u00f6nem sonu faiz tahakkuk kayd\u0131 (2023), yap\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul><div>\u015eimdi de t\u00fcm vadenin doldu\u011fu 01.09.2024 tarihindeki muhasebe kayd\u0131n\u0131 yapal\u0131m.<\/div><div>Burada, 2024 y\u0131l\u0131 1,2,3,4,5,6,7,8. aylara ait 22.500 x 14 x 8 \/ 1.200 = 2.100 TL Faiz tahakkuk edecek ve 01.09.2024 tarihinde \u00f6denecektir.<\/div><div>\u00a0<\/div>\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-bf911f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf911f4\" 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-03174bc\" data-id=\"03174bc\" 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-efff151 elementor-widget elementor-widget-text-editor\" data-id=\"efff151\" 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\">25.650<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">181.Gelir Tahakkuklar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">1.050<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">22.500<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.100<\/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-0abaf6a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0abaf6a\" 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-12b5377\" data-id=\"12b5377\" 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-35e7196 elementor-widget elementor-widget-text-editor\" data-id=\"35e7196\" 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>31.12.2023 de d\u00f6nem sonunda tahakkuk eden faiz, 01.09.2024 tarihinde tahsil edildi\u011fi i\u00e7in &#8220;181. Gelir Tahakkuklar\u0131&#8221; hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131l\u0131r.<\/p><p>Tahvillerin vadesi dolmu\u015f oldu\u011fu i\u00e7in anapara olan 22.500 TL al\u0131\u015f bedelli de tahsil olacakt\u0131r.<\/p><p>Bu nedenle &#8220;111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131&#8221; tahvil al\u0131\u015f bedeli kadar alacakland\u0131r\u0131larak kapanacakt\u0131r.<\/p><p>01.09.2024 tarihinde 2024 e ait 8 ayl\u0131k faiz tutar\u0131 da do\u011frudan tahsil edilmi\u015f olup bir gelir hesab\u0131 olan &#8220;642. Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lacakt\u0131r.<\/p><p>T\u00fcm anapara ve faiz tutar\u0131 bankaya yataca\u011f\u0131ndan &#8220;102. Bankalar&#8221; hesab\u0131na 25.650 TL yatacakt\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-92f0a93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92f0a93\" 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-b8fee03\" data-id=\"b8fee03\" 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-4585fed elementor-widget elementor-widget-heading\" data-id=\"4585fed\" 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\">Tahvillerin \u0130hra\u00e7 Tarihinden Sonraki Bir D\u00f6nemde 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-b96f6a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b96f6a1\" 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-a4e5373\" data-id=\"a4e5373\" 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-67499c5 elementor-widget elementor-widget-text-editor\" data-id=\"67499c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi \u00d6zel sekt\u00f6rede yer alan XYZ Anonim \u015eirketi&#8217;nin 01.07.2021 tarihinde ihra\u00e7 etmi\u015f oldu\u011fu, y\u0131ll\u0131k %18 faiz oranl\u0131, y\u0131ll\u0131k faiz \u00f6demeli, 1 Y\u0131l vadeli, 420.000 TL nominal de\u011ferli tahvillerini 15.10.2021 tarihinde banka kanal\u0131yla 460.000TL ye alm\u0131\u015ft\u0131r. \u0130\u015fletme finansal tablolar\u0131n\u0131 y\u0131ll\u0131k olarak d\u00fczenlemektedir.<\/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-8c73419 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c73419\" 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-f0cc6bf\" data-id=\"f0cc6bf\" 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-fd34774 elementor-widget elementor-widget-text-editor\" data-id=\"fd34774\" 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>15.10.2021 Tahvil Al\u0131\u015f Muhasebe Kayd\u0131<\/strong><\/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-a6f0617 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6f0617\" 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-e94ef35\" data-id=\"e94ef35\" 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-819ecdd elementor-widget elementor-widget-text-editor\" data-id=\"819ecdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00d6ncelikle, ihra\u00e7 tarihi ile sat\u0131n alma g\u00fcn\u00fc aras\u0131ndaki i\u015flemi\u015f olan faizleri hesaplamam\u0131z gerekmektedir.<\/p><p>01.07.2021-15.10.2021 aras\u0131nda 105 g\u00fcn ge\u00e7mi\u015ftir. (1 ay 30 g\u00fcn kabul edilmi\u015ftir.)<\/p><p>Yine, a.n.t\/100,1200,3600 form\u00fcl\u00fc ile ge\u00e7en s\u00fcredeki faizi hesaplayal\u0131m.<\/p><p>420.000 x 18 x 105 \/ 3600 = 22.050 TL olarak i\u015flemi\u015f faiz bulunacakt\u0131r.<\/p><p>Burada unutmaman\u0131z gereken bir husus faizin hesaplamas\u0131n\u0131 nominal de\u011fer \u00fczerinden yap\u0131lmal\u0131d\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-530e9d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"530e9d5\" 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-d53792b\" data-id=\"d53792b\" 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-f279617 elementor-widget elementor-widget-text-editor\" data-id=\"f279617\" 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>111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">437.950<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar\u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 22.050<\/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\">460.000<\/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-6f3957a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f3957a\" 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-8c95ebf\" data-id=\"8c95ebf\" 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-4bb3e73 elementor-widget elementor-widget-text-editor\" data-id=\"4bb3e73\" 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 ihra\u00e7 edilmi\u015f tahvili kay\u0131t ederken i\u015flemi\u015f olan al\u0131\u015f bedeli;<\/p><p>( Al\u0131\u015f Bedeli = Al\u0131\u015fta \u00f6denen tutar &#8211;\u00a0 Al\u0131\u015f tarihine kadar i\u015flemi\u015f faiz tutar\u0131 ) form\u00fcl\u00fc ile bulunmaktad\u0131r.<\/p><p>\u00d6rne\u011fimizde, 460.000 Tl &#8211; 22.050 = 437.950 TL olarak al\u0131\u015f bedeli olarak hesaplanmaktad\u0131r.<\/p><ul><li>S\u00f6z konusu al\u0131\u015f bedelini,\u00a0 tahvillerde bir art\u0131\u015f olaca\u011f\u0131 i\u00e7in 111. nolu hesab\u0131n bor\u00e7 taraf\u0131na,\u00a0<\/li><li>\u015eimdiye kadar i\u015flemi\u015f olan faizi &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na<\/li><li>Toplam 460.000 Tl lik \u00f6deme de banka kanal\u0131 ile yap\u0131ld\u0131\u011f\u0131 i\u00e7in ve banka bakiyesinde azal\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\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-1c93296 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c93296\" 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-649b3c8\" data-id=\"649b3c8\" 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-64ba957 elementor-widget elementor-widget-text-editor\" data-id=\"64ba957\" 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>31.12.2021 Tahvil D\u00f6nem Sonu Kayd\u0131<\/strong><\/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-89b0503 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89b0503\" 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-8a635de\" data-id=\"8a635de\" 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-39d7ddd elementor-widget elementor-widget-text-editor\" data-id=\"39d7ddd\" 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>15.10.2021-31.12.2021 aras\u0131ndaki d\u00f6neme denk gelen faiz d\u00f6nemsellik kavram\u0131 gere\u011fince &#8220;181.Gelir Tahakkuklar\u0131&#8221; Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lmal\u0131d\u0131r.<\/p><p>15.10.2021-31.12.2021 tarihleri aras\u0131nda 75 g\u00fcn bulunmaktad\u0131r. (Bir ay 30 g\u00fcn kabul edilmi\u015ftir.)<\/p><p>420.000 x 18 x 75 \/ 36.000 = 15.750 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-1440987 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1440987\" 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-ecbdef8\" data-id=\"ecbdef8\" 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-c1a0ffa elementor-widget elementor-widget-text-editor\" data-id=\"c1a0ffa\" 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\">181.Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\">15.750<\/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-efc6868 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efc6868\" 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-fb2fd44\" data-id=\"fb2fd44\" 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-bbea601 elementor-widget elementor-widget-text-editor\" data-id=\"bbea601\" 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>15.10.2021-31.12.2021 tarihi aras\u0131ndaki 75 g\u00fcne tekabul eden 15.750 Tl lik faiz tahakkuku &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n borcuna,&#8221;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n da 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-ca8b49c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca8b49c\" 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-8dcc0df\" data-id=\"8dcc0df\" 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-37ce771 elementor-widget elementor-widget-text-editor\" data-id=\"37ce771\" 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>01.07.2022 Tarihi Vade Sonu Kayd\u0131<\/strong><\/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-b5a6f26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5a6f26\" 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-8a35853\" data-id=\"8a35853\" 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-8d416a4 elementor-widget elementor-widget-text-editor\" data-id=\"8d416a4\" 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>\u015eimdiye kadar 01.07.2022 tarihinde ihra\u00e7 olan tahviller i\u00e7in,<\/p><ul><li>15.10.2021 tahvil al\u0131\u015f kayd\u0131<\/li><li>31.12.2021 D\u00f6nem Sonu Kayd\u0131 (2021) yap\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul><p>\u015eimdi de 1 y\u0131l vadeli tahvillerimizin vade sonunda anapara ve faiz \u00f6dedi\u011fi durumu inceleyelim.<\/p><ul><li>\u00d6ncelikle, 01.01.2022- 01.07.2022 d\u00f6nemi i\u00e7in faiz hesaplamas\u0131 yapal\u0131m.\u00a0<\/li><li>Bu d\u00f6nem i\u00e7in 1,2,3,4,5,6. aylar i\u00e7in faiz hesaplamas\u0131 yapt\u0131\u011f\u0131m\u0131zda,<\/li><li>420.000 x 18 x 6 \/ 1.200 = 37.800 sonucu bulunacakt\u0131r.\u00a0<\/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-f75453e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f75453e\" 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-47f1499\" data-id=\"47f1499\" 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-e4dc67f elementor-widget elementor-widget-text-editor\" data-id=\"e4dc67f\" 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\">-1-<\/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\">75.600<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">181.Gelir Tahakkuklar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">15.750<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">22.050<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">37.800<\/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-e2d3b6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e2d3b6b\" 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-3430cf5\" data-id=\"3430cf5\" 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-be12f79 elementor-widget elementor-widget-text-editor\" data-id=\"be12f79\" 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>\u00d6ncelikle, a\u015fa\u011f\u0131da faiz tahsil kay\u0131tlar\u0131n\u0131 yevmiye maddesinde kaydetmi\u015f bulunmaktay\u0131z.<\/li><li>15.10.2021 tarihinde yapm\u0131\u015f oldu\u011fumuz tahvil al\u0131\u015f\u0131na kadar i\u015fleyen 22.050 TL faizin kaydoldu\u011fu &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klara&#8221; bu tutar\u0131 art\u0131k tahsil etmi\u015f oldu\u011fumuz i\u00e7in alacakland\u0131rarak kapatt\u0131k.<\/li><li>31.12.2021 tarihinde tahakkuk eden 15.10.2021 &#8211; 31.12.2021 aras\u0131 i\u015fleyen faizin kaydoldu\u011fu &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131, faiz tahsil oldu\u011fu i\u00e7in alacakland\u0131rarak kapatt\u0131k.<\/li><li>01.01.2022- 01.07.2022 d\u00f6nemine ait 6 ayl\u0131k faizi d\u00f6nem i\u00e7inde tahsil etti\u011fimiz i\u00e7in do\u011frudan &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na bir gelir hesab\u0131 oldu\u011fu i\u00e7in kaydettik.<\/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-4929e69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4929e69\" 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-1c936c6\" data-id=\"1c936c6\" 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-c273a8a elementor-widget elementor-widget-text-editor\" data-id=\"c273a8a\" 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\">-2-<\/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\">437.950<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">111.\u00d6zel Kesim Tahvil, Senet ve Bonolar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">437.950<\/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-26aa8fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26aa8fa\" 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-dcc3034\" data-id=\"dcc3034\" 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-133455d elementor-widget elementor-widget-text-editor\" data-id=\"133455d\" 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>Yukar\u0131daki yevmiye maddesinde ise &#8220;111.\u00d6zel Kesim Tahvil, Senet ve Bonolar\u0131 hesab\u0131&#8221; art\u0131k vade dolup anapara da banka hesab\u0131m\u0131za yataca\u011f\u0131 i\u00e7in tahvilimiz kadar alacak taraf\u0131na kay\u0131t yaparak kapanm\u0131\u015f oldu.<\/li><li>\u00d6te yandan bankaya yatan anapara da banka bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmi\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-d9c32b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9c32b7\" 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-50b5d00\" data-id=\"50b5d00\" 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-27d8798 elementor-widget elementor-widget-text-editor\" data-id=\"27d8798\" 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>Son olarak yapaca\u011f\u0131m\u0131z kay\u0131tlardaki tutarlar\u0131n do\u011frulu\u011funu s\u0131namak ad\u0131na i\u015flemlerin sa\u011flamas\u0131n\u0131 yapal\u0131m.<\/p><p>Al\u0131\u015f Bedeli : 460.000 &#8211; 22.050 = 437.950<\/p><p>1 y\u0131l vadeli tahvilin \u0130hra\u00e7tan itibaren toplam faiz kazanc\u0131 : 420.000 x 18 x 1 \/100 = 75.600<\/p><p>Bankaya Yatan Toplam Tutar : 75.600 (faiz) + 437.950 (Al\u0131\u015f Bedeli) = 513.550 TL olacakt\u0131r.<\/p><p>Son iki yevmiye maddesini inceledi\u011finiz zaman bankaya yatan anapara ve faizlerin do\u011fru oldu\u011funu g\u00f6rebilirsiniz.<\/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-3408282 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3408282\" 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-db4dbe7\" data-id=\"db4dbe7\" 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-2d35e45 elementor-widget elementor-widget-heading\" data-id=\"2d35e45\" 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\">Tahvilin Vadesinden \u00d6nce 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-a50c4b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a50c4b0\" 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-a7874cf\" data-id=\"a7874cf\" 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-3952af9 elementor-widget elementor-widget-text-editor\" data-id=\"3952af9\" 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>Tahviller karl\u0131 ya da zararl\u0131 olarak vadesinden \u00f6nce sat\u0131labilirler.<\/p><p>Sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131nda sat\u0131\u015f tarihine kadar i\u015flemi\u015f olan tahsil edilmemi\u015f t\u00fcm faizler kar zarar hesab\u0131na dahil edilir.<\/p><p>Tahvil Sat\u0131\u015f tutar\u0131 = Tahvil Al\u0131\u015f Bedeli + Tahsil Edilecek Faiz ( Kar zarar Yoktur)<\/p><p>Tahvil Sat\u0131\u015f tutar\u0131 &gt; Tahvil Al\u0131\u015f Bedeli + Tahsil Edilecek Faiz ( Kar vard\u0131r.)<\/p><p>Tahvil Sat\u0131\u015f tutar\u0131 &lt; \u00a0Tahvil Al\u0131\u015f Bedeli + Tahsil Edilecek Faiz ( Zarar vard\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-3956bd1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3956bd1\" 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-37dee73\" data-id=\"37dee73\" 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-2e2413b elementor-widget elementor-widget-heading\" data-id=\"2e2413b\" 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\">Tahvilin Vadesinden \u00d6nce Karl\u0131 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-996e758 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"996e758\" 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-9ea563a\" data-id=\"9ea563a\" 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-e7ee419 elementor-widget elementor-widget-text-editor\" data-id=\"e7ee419\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi 01.07.2021 tarihinde ihra\u00e7 edilen 10.000 nominal de\u011ferli %30 faizli 2 y\u0131l vadeli tahvilleri \u00a001.08.2021 tarihinde 11.000 TL ye banka kanal\u0131yla alm\u0131\u015ft\u0131r. 01.08.2022 tarihinde ise 15.000 TL ye satm\u0131\u015ft\u0131r. \u0130\u015fletme finansal tablolar\u0131n\u0131 y\u0131ll\u0131k olarak d\u00fczenlemektedir. Faiz \u00f6demeleri y\u0131ll\u0131k olarak yap\u0131lacakt\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-ac6f136 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac6f136\" 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-8e13df1\" data-id=\"8e13df1\" 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-a410b60 elementor-widget elementor-widget-text-editor\" data-id=\"a410b60\" 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>01.08.2021 Tahvil Al\u0131\u015f Kayd\u0131<\/strong><\/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-77f3b69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f3b69\" 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-dbe338b\" data-id=\"dbe338b\" 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-6b817c7 elementor-widget elementor-widget-text-editor\" data-id=\"6b817c7\" 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>Tahvil vadesinden sonra al\u0131nm\u0131\u015f oldu\u011fundan \u00f6nce, 01.07.2021-01.08.2021 tarihleri aras\u0131nda i\u015flemi\u015f olan 1 ayl\u0131k faizi hesaplayal\u0131m\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><p>10.000 x 30 x 1 \/1.200 = 250 TL<\/p><p>Al\u0131\u015f Bedeli = Tahvilin ihra\u00e7tan sonras\u0131 fiyat\u0131 \u2013 \u0130\u015flemi\u015f Faiz<\/p><p>Al\u0131\u015f Bedeli = 11.000-250 = 10.750<\/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-06f5e89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06f5e89\" 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-28a32d0\" data-id=\"28a32d0\" 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-a68493e elementor-widget elementor-widget-text-editor\" data-id=\"a68493e\" 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>11. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">10.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">198. Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar \u00a0 \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0\u00a0\u00a0\u00a0\u00a0 250<\/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\">11.000<\/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-d3f9cf0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3f9cf0\" 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-e7c901f\" data-id=\"e7c901f\" 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-15880b6 elementor-widget elementor-widget-text-editor\" data-id=\"15880b6\" 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>\u00d6ncelikle, i\u015flemi\u015f faizler d\u00fc\u015f\u00fcld\u00fckten sonra kalan tahvilimizin al\u0131\u015f bedelini 111. Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/li><li>\u0130\u015fleyen faizi 198. Di\u011fer \u00c7e\u015fitli D\u00f6nen varl\u0131klar hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Toplam bankam\u0131zdan \u00e7\u0131kan tahvilin ihra\u00e7tan sonraki al\u0131\u015f tutar\u0131n\u0131 ise banka bakiyesinde azalma olaca\u011f\u0131 i\u00e7in \u201c102. Bankalar Hesab\u0131n\u0131n\u201d alacak taraf\u0131na kaydolmu\u015ftur.<\/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-2b646e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b646e0\" 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-cc9ef57\" data-id=\"cc9ef57\" 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-e983101 elementor-widget elementor-widget-text-editor\" data-id=\"e983101\" 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>31.12.2021 Tahvil D\u00f6nem sonu Kayd\u0131<\/strong><\/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-4f24f9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f24f9a\" 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-5b54eaf\" data-id=\"5b54eaf\" 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-ba7a052 elementor-widget elementor-widget-text-editor\" data-id=\"ba7a052\" 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>Tahvilin al\u0131\u015f tarihi olan 01.08.2021 ile 31.12.2021 tarihi aras\u0131 i\u015fleyen ve tahakkuk eden faiz d\u00f6nemsellik ilkesi gere\u011fi \u201c181 Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir. Kar\u015f\u0131l\u0131\u011f\u0131nda ise d\u00f6nemin geliri oldu\u011fu i\u00e7in \u201c642.Faiz Gelirleri\u201d hesab\u0131n\u0131n alaca\u011f\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>8,9,10,11,12. Aylar i\u00e7in 5 ayl\u0131k faiz hesaplayal\u0131m.<\/p><p>10.000 x 30 x 5 \/ 1.200 = 1.250 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-aeaa03c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aeaa03c\" 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-79d0cc3\" data-id=\"79d0cc3\" 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-bef4bb8 elementor-widget elementor-widget-text-editor\" data-id=\"bef4bb8\" 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\">181.Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.250<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.250<\/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-bef87e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bef87e5\" 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-bb32dff\" data-id=\"bb32dff\" 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-31529db elementor-widget elementor-widget-text-editor\" data-id=\"31529db\" 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>01.07.2022 \u0130lk y\u0131l Faiz \u00d6demesi<\/strong><\/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-3e25370 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e25370\" 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-a9092ec\" data-id=\"a9092ec\" 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-e97f9b2 elementor-widget elementor-widget-text-editor\" data-id=\"e97f9b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00d6ncelikle, 1,2,3,4,5,6. Aylara ait 6 ayl\u0131k faiz 2022 d\u00f6nemi i\u00e7erisinde \u00f6dendi\u011fi i\u00e7in do\u011frudan \u201c642.Faiz Gelirleri\u201d hesab\u0131n\u0131n alaca\u011f\u0131na yaz\u0131lacakt\u0131r.<\/p><p>10.000 x 30 x 6 \/ 1.200 = 1.500<\/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-092df7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"092df7c\" 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-a28032b\" data-id=\"a28032b\" 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-356ad40 elementor-widget elementor-widget-text-editor\" data-id=\"356ad40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">102. Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar<\/td><td width=\"138\"><p align=\"left\">\u00a0 <\/p><\/td><td width=\"137\"><p>\u00a0\u00a0 250<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">181. Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.250<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1911fcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1911fcd\" 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-de39acb\" data-id=\"de39acb\" 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-1c4b5a1 elementor-widget elementor-widget-text-editor\" data-id=\"1c4b5a1\" 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>01.08.2022\u00a0 Tahvilin Vadesinden \u00d6nce Sat\u0131\u015f\u0131 Kayd\u0131<\/strong><\/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-0c69ceb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c69ceb\" 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-bc0a5f8\" data-id=\"bc0a5f8\" 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-a403b54 elementor-widget elementor-widget-text-editor\" data-id=\"a403b54\" 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>01.08.2021 tarihinde tahvilin al\u0131\u015f ve i\u015flemi\u015f faiz kayd\u0131n\u0131,<\/p><p>31.12.2021 tarihinde 2021 y\u0131l\u0131 d\u00f6nem sonu kayd\u0131n\u0131,<\/p><p>01.07.2022 tarihinde ilk y\u0131l faiz \u00f6demesi kayd\u0131n\u0131 yapt\u0131k ,<\/p><p>\u015eimdi de, 01.07.2022-01.08.2022 aras\u0131ndaki 1 ayl\u0131k faiz tutar\u0131n\u0131 hesaplayal\u0131m<\/p><p>10.000 x 30 x 1 \/ 1.200 = 250 TL bulunacakt\u0131r.<\/p><p>B\u00f6ylece, tahvilin al\u0131\u015f\u0131ndan sat\u0131\u015f\u0131na olan t\u00fcm s\u00fcre\u00e7teki faizler hesaplanm\u0131\u015ft\u0131r. Ancak kar zarar hesab\u0131 yaparken tahsil edilmeyen faizler \u00fczerinden de\u011ferlendirme yap\u0131lmal\u0131d\u0131r.<\/p><p>\u00c7\u00fcnk\u00fc i\u015fletme 01.07.2022 tarihinde 1 y\u0131ll\u0131k faizini banka yoluyla tahsil etmi\u015ftir.<\/p><p>B\u00f6ylece, 15.000 (Tahvil Sat\u0131\u015f Bedeli) &gt; Tahvil Al\u0131\u015f Bedeli (10.750) + Tahsil Edilmemi\u015f Faizler (250)<\/p><p>Hesaplamas\u0131ndan 4.000 TL kar edildi\u011fi g\u00f6r\u00fclecektir.<\/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-30d3114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30d3114\" 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-ee1935b\" data-id=\"ee1935b\" 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-de75747 elementor-widget elementor-widget-text-editor\" data-id=\"de75747\" 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\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 \u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">10.750<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a0\u00a0\u00a0250<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 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-40c43b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40c43b1\" 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-a2a1e47\" data-id=\"a2a1e47\" 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-fc3fe04 elementor-widget elementor-widget-text-editor\" data-id=\"fc3fe04\" 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>15.000 Toplam tahvil sat\u0131\u015f bedelimiz banka bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in \u201c102. Bankalar\u201d hesab\u0131n\u0131n borcuna yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131lan tahviller de \u00a0\u201c111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131\u201d \u00a0bakiyesinde bir azal\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in alacak taraf\u0131na yaz\u0131lmaktad\u0131r.<\/p><p>Tahvil i\u015fleyen faizi ile sat\u0131ld\u0131\u011f\u0131 i\u00e7in 01.07.2022-01.08.2022 aras\u0131 i\u015fleyen faiz bir gelir hesab\u0131 olan \u201c642.Faiz Gelirleri\u201d 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-a5e3ebc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5e3ebc\" 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-b4c747a\" data-id=\"b4c747a\" 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-893dedd elementor-widget elementor-widget-heading\" data-id=\"893dedd\" 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\">Tahvilin Vadesinden \u00d6nce 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-2ff3347 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ff3347\" 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-971805b\" data-id=\"971805b\" 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-4cdec90 elementor-widget elementor-widget-text-editor\" data-id=\"4cdec90\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi 01.04.2021 tarihinde ihra\u00e7 edilen 20.000 nominal de\u011ferli %15 faizli 2 y\u0131l vadeli tahvilleri \u00a0banka kanal\u0131yla alm\u0131\u015ft\u0131r. 01.02.2022 tarihinde ise 15.000 TL ye satm\u0131\u015ft\u0131r. \u0130\u015fletme finansal tablolar\u0131n\u0131 y\u0131ll\u0131k olarak d\u00fczenlemektedir. Faiz \u00f6demeleri y\u0131ll\u0131k olarak yap\u0131lacakt\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-3b02aeb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b02aeb\" 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-7258197\" data-id=\"7258197\" 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-7473906 elementor-widget elementor-widget-text-editor\" data-id=\"7473906\" 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>01.04.2021 Tahvil Al\u0131\u015f Muhasebe Kayd\u0131<\/strong><\/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-e52a158 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e52a158\" 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-b9bee95\" data-id=\"b9bee95\" 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-6f4c634 elementor-widget elementor-widget-text-editor\" data-id=\"6f4c634\" 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\">111. \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">102.Bankalar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">20.000<\/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-a5a9f12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5a9f12\" 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-07e8100\" data-id=\"07e8100\" 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-c8b270b elementor-widget elementor-widget-text-editor\" data-id=\"c8b270b\" 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>Nominal de\u011fer \u00fczerinden al\u0131nan tahviller al\u0131m sebebiyle banka bakiyesinde azal\u0131\u015fa neden olaca\u011f\u0131ndan dolay\u0131 \u201c102. Bankalar\u201d Hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/p><p>S\u00f6z konusu al\u0131m Tahvil envanterini artt\u0131raca\u011f\u0131 i\u00e7in 111. Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\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-9543b75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9543b75\" 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-42dc5f3\" data-id=\"42dc5f3\" 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-aef3716 elementor-widget elementor-widget-text-editor\" data-id=\"aef3716\" 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>31.12.2021 Tahvil D\u00f6nem Sonu Muhasebe Kayd\u0131<\/strong><\/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-9bc2b0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bc2b0e\" 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-7f764f6\" data-id=\"7f764f6\" 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-4a99c1a elementor-widget elementor-widget-text-editor\" data-id=\"4a99c1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>D\u00f6nem sonu tahakkuk eden 4,5,6,7,8,9,10,11,12. Aylar i\u00e7in tahakkuk eden 9 ayl\u0131k faiz tutar\u0131 d\u00f6nem sonunda \u201c181. Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n borcuna, d\u00f6nemsellik ilkesi gere\u011fi de d\u00f6neme ait faiz geliri \u201c642. Faiz Gelirleri\u201d hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t edilmi\u015ftir.<\/p><p>20.000 x 15 x 9\u00a0 \/ 1.200 = 2.250<\/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-ad84c54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad84c54\" 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-b178354\" data-id=\"b178354\" 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-913cbcf elementor-widget elementor-widget-text-editor\" data-id=\"913cbcf\" 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\">181. Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">2.250<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.250<\/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-71d4171 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d4171\" 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-77dea6f\" data-id=\"77dea6f\" 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-9a6f14f elementor-widget elementor-widget-text-editor\" data-id=\"9a6f14f\" 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>01.02.2022 Tahvil Vade \u00d6ncesi Sat\u0131\u015f Kayd\u0131<\/strong><\/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-6d102fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d102fb\" 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-de59693\" data-id=\"de59693\" 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-c7656d4 elementor-widget elementor-widget-text-editor\" data-id=\"c7656d4\" 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>01.01.2022 den tahvilin sat\u0131ld\u0131\u011f\u0131\u00a0 tarih olan 01.02.2022 e kadar ne kadar faiz getirisinin hesaplanmas\u0131 gerekmektedir.<\/p><p>20.000 x 15 x 1 \/ 1200 = 250 TL Sat\u0131\u015f \u00f6ncesi 2022 y\u0131l\u0131na ait faiz tutar\u0131 olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p><p>Tahvil 2022 d\u00f6nemi i\u00e7erisinde i\u015flemi\u015f faizi ile birlikte sat\u0131laca\u011f\u0131ndan dolay\u0131, 1 ayl\u0131k faiz do\u011frudan &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydedilecektir.<\/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-5aa04af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa04af\" 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-2ba3816\" data-id=\"2ba3816\" 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-d58916e elementor-widget elementor-widget-text-editor\" data-id=\"d58916e\" 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>655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131 (-)\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><p align=\"left\">\u00a0 7.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">111.\u00d6zel Kesim Tahvil Senet ve Bonolar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">20.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">181.Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a02.250<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a0 \u00a0 250\u00a0\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-df2a516 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df2a516\" 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-1a600d4\" data-id=\"1a600d4\" 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-86e569c elementor-widget elementor-widget-text-editor\" data-id=\"86e569c\" 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>Toplam tahvil sat\u0131\u015f\u0131 dolay\u0131s\u0131yla elde edilen 15.000 TL &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in Bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>111. Hesab\u0131nda yer alan tahvil al\u0131\u015f bedelimiz olan 20.000 TL art\u0131k tahvil sat\u0131ld\u0131\u011f\u0131 i\u00e7in alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>31.12.2021 tarihinde tahakkuk ettirilen Gelir Tahakkuku ise 181 hesab\u0131na alacak kayd\u0131 yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>2022 d\u00f6nemi i\u00e7erisinde tahvil sat\u0131\u015f\u0131na kadar olan i\u015fleyen 250 TL faiz do\u011frudan &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>Tahvil Sat\u0131\u015f Bedeli (15.000) &lt; Al\u0131\u015f Bedeli ( 20.000) + Tahsil edilmemi\u015f faizler ( 2.250+250 = 2.500 TL) oldu\u011fundan 20.000 &#8211; 17.500 = 7.500 TL zarar olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\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-388f2a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"388f2a6\" 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-44a6ac6\" data-id=\"44a6ac6\" 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-a2574c5 elementor-widget elementor-widget-heading\" data-id=\"a2574c5\" 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\">Tahvilin Karla 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-78688fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78688fe\" 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-f3cf0e5\" data-id=\"f3cf0e5\" 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-28a2019 elementor-widget elementor-widget-text-editor\" data-id=\"28a2019\" 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>Tahvil Senet veya Bonolar baz\u0131 durumlarda nominal de\u011ferlerinden d\u00fc\u015f\u00fck bir fiyatla al\u0131nabilmektedir.<\/p><p>Bu durumda al\u0131\u015fta elde edilen Kar &#8220;380.Gelecek Aylara Ait Gelirler&#8221; ve &#8220;480 Gelecek Y\u0131llara ait Gelirler&#8221; hesaplar\u0131nda incelenmektedir.<\/p><p>Bu durumu a\u015fa\u011f\u0131daki \u00f6rnek \u00fczerinden inceleyelim.<\/p><p>\u00a0A i\u015fletmesi 01.06.2021 tarihinde ihra\u00e7 edilen 30.000 nominal de\u011ferli %15 faizli 1 y\u0131l vadeli tahvilleri \u00a0banka kanal\u0131yla ihra\u00e7 tarihinde 28.800 TL ye alm\u0131\u015ft\u0131r.\u00a0 \u0130\u015fletme finansal tablolar\u0131n\u0131 y\u0131ll\u0131k olarak d\u00fczenlemektedir. Faiz \u00f6demeleri y\u0131ll\u0131k olarak yap\u0131lacakt\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-982f0af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"982f0af\" 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-57519bf\" data-id=\"57519bf\" 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-239c87f elementor-widget elementor-widget-text-editor\" data-id=\"239c87f\" 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>01.06.2021 Tahvil Al\u0131\u015f Kayd\u0131<\/strong><\/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-972cc4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"972cc4f\" 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-64d0045\" data-id=\"64d0045\" 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-a24cdce elementor-widget elementor-widget-text-editor\" data-id=\"a24cdce\" 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>30.000 &#8211; 28.800 = 1.200 Tl tahvil kar ile al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu kar tahvilin vadesi olan kar t\u00fcm tahvil vadesine ay baz\u0131nda b\u00f6l\u00fc\u015ft\u00fcr\u00fclmelidir.<\/p><p>1.200 \/ 12 = 100 TL karl\u0131 tahvil al\u0131m\u0131ndan her bir aya d\u00fc\u015fen tutard\u0131r.<\/p><p>6,7,8,9,10,11,12. aylara ait 7 ayl\u0131k\u00a0 al\u0131\u015f kar\u0131 7x 100 = 700 TL &#8220;642.Faiz Gelirleri&#8221; hesab\u0131na aktar\u0131l\u0131r. Kalan 5 ayl\u0131k 500 TL faiz tutar\u0131 ise sonraki y\u0131la ait oldu\u011fu i\u00e7in 480.Gelecek Aylara Ait Gelirler Hesab\u0131nda izlenir.<\/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-3270eea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3270eea\" 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-fd73c44\" data-id=\"fd73c44\" 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-b4642cf elementor-widget elementor-widget-text-editor\" data-id=\"b4642cf\" 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\">111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">30.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">102.Bankalar<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">28.800<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a0 \u00a0 700<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">480. Gelecek Aylara Ait Gelierler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a0 \u00a0 500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12d8de8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12d8de8\" 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-a356817\" data-id=\"a356817\" 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-b247864 elementor-widget elementor-widget-text-editor\" data-id=\"b247864\" 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 \u00f6nceki \u00f6rneklere bakt\u0131\u011f\u0131m\u0131zda, faiz kazan\u00e7lar\u0131 i\u00e7in &#8220;181. Gelir Tahakkuklar\u0131&#8221; &#8220;642.Faiz Gelirleri&#8221; ve \u015fimdi de &#8220;380.\/480 Gelecek Aylara\/Y\u0131llara Ait Gelirler&#8221; hesaplar\u0131n\u0131 kulland\u0131\u011f\u0131m\u0131z\u0131 hat\u0131rlayal\u0131m.\u00a0<\/p><p>Ancak bu hesaplar\u0131n kullan\u0131mlar\u0131 biraz kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131na neden olabilmektedir.\u00a0<\/p><p>\u00d6zet bir bi\u00e7imde 4 ayr\u0131 hesab\u0131n aras\u0131ndaki farklar\u0131 irdeleyelim.<\/p><ul><li>&#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131, ad\u0131 \u00fczerinde tahakkuk etmi\u015f ancak hen\u00fcz tahsil edilmemi\u015f gelirlerin vadesinde tahsil edilmek \u00fczere bu hesapta s\u0131rada bekledi\u011fini ifade etmektedir.<\/li><li>&#8220;642.Faiz Gelirleri&#8221; d\u00f6nem i\u00e7erisinde elde edilen faiz gelirinin parasal de\u011ferini ifade etmektedir. Bu de\u011fer d\u00f6nem sonu kar\u0131na eklenmektedir.<\/li><li>&#8220;380\/480.Gelecek aylara\/Y\u0131llara ait Gelirler ise pe\u015finen tahsil edilen ancak elde edilmesi s\u00fcreci devam eden gelirleri ifade etmektedir.<\/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-cf670ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf670ee\" 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-7930d80\" data-id=\"7930d80\" 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-860cf26 elementor-widget elementor-widget-text-editor\" data-id=\"860cf26\" 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>31.12.2021 Tahvil D\u00f6nem Sonu Kay\u0131tlar\u0131<\/strong><\/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-3c701ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c701ef\" 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-5b468d4\" data-id=\"5b468d4\" 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-0e9ede1 elementor-widget elementor-widget-text-editor\" data-id=\"0e9ede1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00d6ncelikle tahvilin y\u0131l sonuna kadar tahakkuk eden 7 ayl\u0131k faiz gelirini hesaplayal\u0131m.<\/p><p>30.000 x 15 x 7 \/1200 = 2.625 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-17d1c32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17d1c32\" 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-c45a8cc\" data-id=\"c45a8cc\" 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-7e8252c elementor-widget elementor-widget-text-editor\" data-id=\"7e8252c\" 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\">181.Gelir Tahakkuklar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">2.625<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.625<\/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-026afb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"026afb3\" 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-17eff00\" data-id=\"17eff00\" 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-a560679 elementor-widget elementor-widget-text-editor\" data-id=\"a560679\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u015eimdi de, 480 hesab\u0131na kaydetti\u011fimiz tahvil al\u0131\u015f kar\u0131m\u0131z\u0131n vadesi d\u00f6nem sonu finansal tablolar\u0131nda 1 y\u0131l\u0131n alt\u0131na d\u00fc\u015ft\u00fc\u011f\u00fc i\u00e7in 480 hesab\u0131ndan 380 hesab\u0131na 2022 y\u0131l\u0131nda kalan 5 ayl\u0131k kalan gelir aktar\u0131l\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-53324c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53324c4\" 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-ed148a3\" data-id=\"ed148a3\" 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-d8f420e elementor-widget elementor-widget-text-editor\" data-id=\"d8f420e\" 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\">480.Gelecek Y\u0131llara Ait Gelirler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">380.Gelecek Aylara Ait Gelirler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22369f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22369f9\" 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-1bd2f4d\" data-id=\"1bd2f4d\" 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-b2a6558 elementor-widget elementor-widget-text-editor\" data-id=\"b2a6558\" 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>Tahvil Tahsilat ve Anapara \u00d6demesi i\u015flemleri <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi\/#:~:text=zarar%20ile%20sat%C4%B1lm%C4%B1%C5%9Ft%C4%B1r.-,Tahvilin%20\/%20Hazine%20Bonosunun%20Karla%20Al%C4%B1nmas%C4%B1%20Muhasebe%20Kayd%C4%B1,-Devlet%20Tahvilleri%20veya\" target=\"_blank\" rel=\"noopener\">112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131<\/a>nda oldu\u011fu gibi yap\u0131lacakt\u0131<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e1f1cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e1f1cf\" 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-63a02f8\" data-id=\"63a02f8\" 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-bd84537 elementor-widget elementor-widget-heading\" data-id=\"bd84537\" 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\">Tahvil ile ilgili Vergi Kesintilerinin Muhasebe Kayd\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-67ddfd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ddfd2\" 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-331b25d\" data-id=\"331b25d\" 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-e782066 elementor-widget elementor-widget-text-editor\" data-id=\"e782066\" 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>X i\u015fletmesi 01.09.2022 tarihinde elinde bulundurdu\u011fu tahviller i\u00e7in 20.000 TL faiz \u00f6demesini banka yoluyla tahsil etmi\u015ftir. Faiz \u00f6demesi ile ilgili %10 vergi kesintisi 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-061d15f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"061d15f\" 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-2ec2263\" data-id=\"2ec2263\" 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-accd8ac elementor-widget elementor-widget-text-editor\" data-id=\"accd8ac\" 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>\u0130\u015fletmenin elinde bulundurmu\u015f oldu\u011fu tahviller ile ilgili alm\u0131\u015f oldu\u011fu faizin tahsilat\u0131nda, (20.000 x 0.10 = 2000) vergi kesintisi yap\u0131lacakt\u0131r.<\/li><li>Bu tutar elde edece\u011fi faiz kazanc\u0131ndan d\u00fc\u015f\u00fclerek banka hesab\u0131na yatacakt\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-3f85072 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f85072\" 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-9eb9a3d\" data-id=\"9eb9a3d\" 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-377e0d2 elementor-widget elementor-widget-text-editor\" data-id=\"377e0d2\" 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\">18.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">193.Pe\u015fin \u00d6denen Vergi ve Fonlar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 2.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">20.000<\/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-6fa50fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fa50fe\" 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-6e3d755\" data-id=\"6e3d755\" 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-b8fd54f elementor-widget elementor-widget-text-editor\" data-id=\"b8fd54f\" 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>Bankalar hesab\u0131n\u0131n bakiyesini, yatacak faiz geliri artt\u0131raca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na kay\u0131t yap\u0131lacakt\u0131r.<\/p><p>Ancak, faiz gelirinden kesinti yap\u0131ld\u0131\u011f\u0131 i\u00e7in 2.000 TL kesintiden sonra 18.000TL kalan para &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n borcuna yaz\u0131lacakt\u0131r.<\/p><p>Kesinti tutar\u0131 ise gelir elde ederken do\u011frudan yap\u0131lan bir vergi kesintisi oldu\u011fu i\u00e7in &#8220;193.Pe\u015fin \u00d6denen Vergi ve Fonlar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilecektir.<\/p><p>\u0130\u015fletmenin elde etmi\u015f oldu\u011fu faiz geliri ise &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilecektir.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5316ea0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5316ea0\" 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-eb1c7ff\" data-id=\"eb1c7ff\" 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-51c0e1c elementor-widget elementor-widget-heading\" data-id=\"51c0e1c\" 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\">111 Hesab\u0131 D\u00f6nem Sonu De\u011ferleme ve Kar\u015f\u0131l\u0131k Ay\u0131rma \u0130\u015flemleri<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09eda44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09eda44\" 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-8fcb05a\" data-id=\"8fcb05a\" 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-4287d66 elementor-widget elementor-widget-text-editor\" data-id=\"4287d66\" 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>111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131 de\u011ferleme ve kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemleri ,&#8221;110. Hisse senetleri&#8221; hesab\u0131nda oldu\u011fu gibi yap\u0131lmaktad\u0131r. \u0130lgili Konu ba\u015fl\u0131\u011f\u0131na <em><span style=\"text-decoration: underline;\"><a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/#:~:text=azalm%C4%B1%C5%9F%20ve%20alacakland%C4%B1r%C4%B1lm%C4%B1%C5%9Ft%C4%B1r.-,110%20Hisse%20Senetleri%20D%C3%B6nem%20Sonu%20ve%20De%C4%9Ferleme%20%C4%B0%C5%9Flemleri,-A%C5%9Fa%C4%9F%C4%B1daki%20%C3%B6rnek%20%C3%BCzerinden\" target=\"_blank\" rel=\"noopener\">buradan<\/a><\/span><\/em> ula\u015fabilirsiniz.<\/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-4d42740 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d42740\" 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-b0e068a\" data-id=\"b0e068a\" 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-039dada elementor-button-info elementor-widget elementor-widget-button\" data-id=\"039dada\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/\" 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\">110. Hisse Senetleri Hesab\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-038a62c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"038a62c\" 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-c3480b8\" data-id=\"c3480b8\" 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-2083268 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"2083268\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1de8303 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1de8303\" 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-c3da909\" data-id=\"c3da909\" 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-da65031 elementor-widget elementor-widget-docly_info_box\" data-id=\"da65031\" 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\/110-Hisse-Senetleri-Hesabi.png\" class=\"attachment-full size-full\" alt=\"110 Hisse Senetleri Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/05\/110-Hisse-Senetleri-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/110-hisse-senetleri-hesabi\/\" class=\"details-link\">\r\n                        110 Hisse Senetleri 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-86d4abc\" data-id=\"86d4abc\" 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-fb9fb01 elementor-widget elementor-widget-docly_info_box\" data-id=\"fb9fb01\" 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\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi.png\" class=\"attachment-full size-full\" alt=\"112 kamu kesimi tahvil senet ve bonolar\u0131 hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/112-kamu-kesimi-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\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi\/\" class=\"details-link\">\r\n                        112 Kamu Kesimi 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\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131 \u0130\u015fleyi\u015fi 111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131 , \u00f6zel sekt\u00f6r taraf\u0131ndan ihra\u00e7 edilen tahvil senet veya bonolar\u0131n izlendi\u011fi hesapt\u0131r. D\u00f6nen Varl\u0131klar hesap s\u0131n\u0131f\u0131n\u0131n (1) Menkul K\u0131ymetler hesap grubunda (11) yer al\u0131r. A\u015fa\u011f\u0131da 111. hesab\u0131 ile i\u015fleyi\u015fi ile ilgili \u00f6nemli hususlar\u0131 ele alaca\u011f\u0131z. Al\u0131\u015f bedelleri ile [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6614,"parent":6525,"menu_order":1,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6613","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>111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131 - Soru - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131 konu anlat\u0131m\u0131 ve soru \u00e7\u00f6z\u00fcm\u00fc . \u00f6zel kesim tahvili ve finansman bonosu muhasebe kayd\u0131 \u00f6rne\u011fi\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131 Hesab\u0131 - 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