{"id":6880,"date":"2022-06-12T18:25:48","date_gmt":"2022-06-12T15:25:48","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi\/"},"modified":"2022-06-27T16:51:18","modified_gmt":"2022-06-27T13:51:18","slug":"112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/112-kamu-kesimi-tahvil-senet-ve-bonolari-hesabi\/","title":{"rendered":"112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6880\" class=\"elementor elementor-6880\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0b0687 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0b0687\" 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-4daeb33\" data-id=\"4daeb33\" 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-ab00bad elementor-widget elementor-widget-heading\" data-id=\"ab00bad\" 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\">112 Kamu Kesimi 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-ebd8bab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebd8bab\" 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-2003dac\" data-id=\"2003dac\" 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-33ebef1 elementor-widget elementor-widget-text-editor\" data-id=\"33ebef1\" 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>112 kamu kesimi tahvil senet ve bonolar\u0131 hesab\u0131 , kamu kurumlar\u0131 taraf\u0131ndan ihra\u00e7 edilen, devlet tahvili ,hazine bonosu ve benzeri senetlerin takip edildi\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, 112 hesab\u0131 ile ilgili \u00f6nemli hususlar\u0131 \u00f6ncelikle 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-1ad3f5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ad3f5e\" 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-b6474b8\" data-id=\"b6474b8\" 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-c17e435 elementor-widget elementor-widget-text-editor\" data-id=\"c17e435\" 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>Devlet Tahvilleri veya bonolar\u0131 al\u0131\u015f bedelleri ile muhasebele\u015ftirilirler.<\/li><li>Bu menkul k\u0131ymetler sat\u0131n al\u0131nd\u0131klar\u0131nda &#8220;112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131&#8221; n\u0131n bor\u00e7 taraf\u0131na kaydedilirler.<\/li><li>Ayr\u0131ca, (s\u0131navlara y\u00f6nelik olarak), al\u0131\u015f bedellerinin belirtilmedi\u011fi durumlarda nominal de\u011ferleri al\u0131\u015f bedeli kabul edilebilir.<\/li><li>Herhangi bir nedenle, Devlet Tahvilleri veya Hazine Bonolar\u0131 vb.elden \u00e7\u0131kar\u0131l\u0131r ise alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li><li>Devlet tahvilleri ile birlikte tahsilat a\u015famas\u0131na gelmi\u015f kuponlar al\u0131n\u0131r ise\u00a0 bu kuponlar <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/108-diger-hazir-degerler\/\" target=\"_blank\" rel=\"noopener\">\u201c108. Di\u011fer Haz\u0131r De\u011ferler\u201d<\/a>\u00a0hesab\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>Devlet Tahvilleri yahut Hazine bonolar\u0131n\u0131n elden \u00e7\u0131karmas\u0131 ile olu\u015fan zararlar, \u201c655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131\u201d hesab\u0131n\u0131n borcuna,<\/li><li>Elden \u00e7\u0131kar\u0131lma sonucu olu\u015fan karlar ise \u201c645 Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131\u201d hesab\u0131n\u0131n alaca\u011f\u0131na kaydedilir.<\/li><li>D\u00f6nem sonlar\u0131nda s\u00f6z konusu k\u0131ymetlere tahakkuk eden faizler \u201c642. Faiz Gelirleri\u201d hesab\u0131n\u0131n alaca\u011f\u0131na i\u015flenirken, kar\u015f\u0131l\u0131\u011f\u0131nda \u201c181. Gelir Tahakkuklar\u0131\u201d 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 Devlet Tahvili veya Hazine bonolar\u0131 i\u00e7in, i\u015fleyen faizler \u201c198. Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar\u201d hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilir.<\/li><li>Finansal tablolar\u0131n y\u0131ll\u0131k d\u00fczenledi\u011fi i\u015fletmelerde, y\u0131l sonlar\u0131nda tahakkuk eden faizler \u201c181.Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131l\u0131r.<\/li><li>Finansal tablolar\u0131n 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 30.06.20xx,<\/li><li>(Temmuz,A\u011fustos,Eyl\u00fcl) i\u00e7in 30.09.20xx<\/li><li>(Ekim,Kas\u0131m,Aral\u0131k) i\u00e7in 31.12.20xx tarihinde,<\/li><\/ol><ul><li>Tahakkuk eden faizler \u201c181.Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131larak kar\u015f\u0131l\u0131\u011f\u0131nda \u201c642.Faiz Gelirleri\u201d hesab\u0131 alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li><li>Ayr\u0131ca, Devlet Tahvilleri veya Hazine bonolar\u0131n\u0131n al\u0131\u015flar\u0131 veya sat\u0131\u015flar\u0131 i\u00e7in \u00f6denen giderler, tahvilin maliyetine eklenemez.<\/li><li>\u00d6denen, al\u0131m sat\u0131m giderleri,\u201d659. Di\u011fer Ola\u011fan Gider ve Zararlar\u201d hesab\u0131n\u0131n; komisyonlar ise \u201c653. Komisyon giderleri Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilmelidir.<\/li><li>\u0130ndirimli olarak al\u0131nan tahvil veya bonolar i\u00e7in, bu indirim tutarlar\u0131 480\/380 hesaplar\u0131na intikal ettirilir. Ancak, 112 hesab\u0131na yap\u0131lacak kay\u0131tlarda al\u0131\u015f bedeli olarak nominal de\u011fer esas al\u0131n\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-cd88645 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd88645\" 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-6767e90\" data-id=\"6767e90\" 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-ed7d424 elementor-widget elementor-widget-heading\" data-id=\"ed7d424\" 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\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131nda \u0130zlenen 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-8dc4e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dc4e09\" 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-5a2131c\" data-id=\"5a2131c\" 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-6655a06 elementor-widget elementor-widget-heading\" data-id=\"6655a06\" 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\">Devlet Tahvilleri<\/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-32d146b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32d146b\" 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-3dd06ad\" data-id=\"3dd06ad\" 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-477fc5f elementor-widget elementor-widget-text-editor\" data-id=\"477fc5f\" 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>Hazine taraf\u0131ndan, devlet harcamalar\u0131n\u0131 veya nakit ihtiyac\u0131n\u0131 finanse etmek amac\u0131yla ihra\u00e7 edilen bor\u00e7lanma senetleridir.<\/li><li>Bir veya daha fazla s\u00fcreli olarak vadelendirilirler.<\/li><li>Kuponlu ( belirli vadeden \u00f6nce faiz tahsilat\u0131 imkan\u0131 sunan), iskontolu (nominal de\u011ferin alt\u0131nda al\u0131m imkan\u0131 sunan), d\u00f6vize endeksli veya enflasyona endeksli olarak ihra\u00e7 edilebilirler.<\/li><li>\u00d6demeler devlet g\u00fcvencesi alt\u0131ndad\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-0324a20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0324a20\" 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-737afb3\" data-id=\"737afb3\" 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-52ee941 elementor-widget elementor-widget-heading\" data-id=\"52ee941\" 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\">Hazine 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-c669295 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c669295\" 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-42bd6fa\" data-id=\"42bd6fa\" 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-4e0b264 elementor-widget elementor-widget-text-editor\" data-id=\"4e0b264\" 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>Devletin k\u0131sa vadeli finansman ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla ihra\u00e7 etti\u011fi bor\u00e7lanma senetleridir.<\/li><li>Vadeleri genellikle 3, 6 ve 12 ay olarak belirlenmektedir.<\/li><li>\u00d6demeleri devlet g\u00fcvencesi alt\u0131ndad\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-3d9479f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d9479f\" 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-ad88806\" data-id=\"ad88806\" 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-38bdd26 elementor-widget elementor-widget-heading\" data-id=\"38bdd26\" 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\">Gelir Ortakl\u0131\u011f\u0131 Senetleri<\/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-10bc858 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10bc858\" 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-bd091b2\" data-id=\"bd091b2\" 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-569f20a elementor-widget elementor-widget-text-editor\" data-id=\"569f20a\" 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>Devletin, yol, k\u00f6pr\u00fc, baraj, enerji gibi genellikle altyap\u0131 projelerine finansman sa\u011flamak amac\u0131yla ihra\u00e7 etti\u011fi bor\u00e7lanma senetleridir.<\/li><li>Menkul k\u0131ymeti elinde bulunduranlara devlet taraf\u0131ndan faiz geliri elde edilmesi taahh\u00fct edilir.<\/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-c811e38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c811e38\" 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-32747e2\" data-id=\"32747e2\" 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-fa340e0 elementor-widget elementor-widget-heading\" data-id=\"fa340e0\" 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\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan \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-0721c60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0721c60\" 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-fdad7b2\" data-id=\"fdad7b2\" 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-1fc84a8 elementor-widget elementor-widget-text-editor\" data-id=\"1fc84a8\" 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>Kamu kurumlar\u0131 taraf\u0131ndan ihra\u00e7 edilen Hazine bonosu, Devlet Tahvili Vb. Devlet g\u00fcvencesindeki bor\u00e7lanma senetleri al\u0131m\u0131.<\/li><li>De\u011ferlemeye tabi tutulan bu menkul k\u0131ymetlerdeki de\u011fer art\u0131\u015flar\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-aec032a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aec032a\" 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-f3f1f28\" data-id=\"f3f1f28\" 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-f8fb218 elementor-widget elementor-widget-heading\" data-id=\"f8fb218\" 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\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 Alacak Taraf\u0131na Yaz\u0131lan \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-6aae24d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6aae24d\" 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-8d53be3\" data-id=\"8d53be3\" 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-b733c17 elementor-widget elementor-widget-text-editor\" data-id=\"b733c17\" 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>S\u00f6z konusu kamu kesimi senet ve bonolar\u0131n\u0131n herhangi bir nedenle elden \u00e7\u0131kar\u0131lmas\u0131.<\/li><li>De\u011ferlemeye tabi tutulan menkul k\u0131ymette de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc olu\u015fmas\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-ef6ce03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef6ce03\" 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-b850c7c\" data-id=\"b850c7c\" 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-c2e6973 elementor-widget elementor-widget-heading\" data-id=\"c2e6973\" 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\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-350a2af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"350a2af\" 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-5439174\" data-id=\"5439174\" 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-e43e5c1 elementor-widget elementor-widget-text-editor\" data-id=\"e43e5c1\" 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>Devlet taraf\u0131ndan ihra\u00e7 edilen Devlet Tahvili, Hazine Bonosu vb. bor\u00e7lanma senetleri ile ilgili; al\u0131m, karl\u0131, de\u011ferleme, kar\/zarar i\u015flemlerine ili\u015fkin muhasebe kay\u0131tlar\u0131n\u0131 ve a\u00e7\u0131klamalar\u0131n\u0131 \u00f6rnek sorular\u0131m\u0131z \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-516c8f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"516c8f3\" 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-59b86b3\" data-id=\"59b86b3\" 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-c373068 elementor-widget elementor-widget-heading\" data-id=\"c373068\" 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\">Devlet Tahvili veya Hazine Bonusunun \u0130hra\u00e7 Tarihinde Sat\u0131n Al\u0131nmas\u0131<\/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-5ecf229 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ecf229\" 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-96c8761\" data-id=\"96c8761\" 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-e0dd2eb elementor-widget elementor-widget-text-editor\" data-id=\"e0dd2eb\" 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 \u0130\u015fletmesi nominal de\u011feri 90 TL , y\u0131ll\u0131k faizi %28 olan, 2 y\u0131l vadeli, Hazine taraf\u0131ndan ihra\u00e7 edilen Devlet tahvillerinden, 1.000 adet banka arac\u0131l\u0131\u011f\u0131yla alm\u0131\u015ft\u0131r. Sat\u0131n alma i\u015flemi tahvilin ihra\u00e7 tarihi olan 01.08.2021 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-5a15b1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a15b1f\" 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-8935a86\" data-id=\"8935a86\" 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-8b20175 elementor-widget elementor-widget-text-editor\" data-id=\"8b20175\" 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-026ebcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"026ebcb\" 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-1a9a079\" data-id=\"1a9a079\" 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-3151431 elementor-widget elementor-widget-text-editor\" data-id=\"3151431\" 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\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">90.000<\/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\">90.000<\/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-6a3e6af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a3e6af\" 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-446b4a3\" data-id=\"446b4a3\" 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-95ceaa3 elementor-widget elementor-widget-text-editor\" data-id=\"95ceaa3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10d224a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10d224a\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cbd69ea\" data-id=\"cbd69ea\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><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\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Al\u0131nan Tahvil Tutar\u0131 : 1.000 x 90 = 90.000<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><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\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ce9104\" data-id=\"4ce9104\" data-element_type=\"column\"><div class=\"elementor-column-wrap elementor-element-populated\"><div class=\"elementor-widget-wrap\"><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\"><div class=\"elementor-widget-container\"><div class=\"elementor-text-editor elementor-clearfix\"><p>Al\u0131nan tahviller i\u015fletmenin elinde bulundurdu\u011fu tahvillerin de\u011ferini artt\u0131raca\u011f\u0131 i\u00e7in &#8220;112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131&#8221; bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/p><p>Tahvil al\u0131m\u0131nda banka hesab\u0131 kullan\u0131ld\u0131\u011f\u0131 i\u00e7in banka hesab\u0131n\u0131n bakiyesi al\u0131m tutar\u0131 kadar azalacakt\u0131r.<\/p><p>Bu nedenle &#8220;102. Bankalar&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f95e684 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f95e684\" 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-df93c5c\" data-id=\"df93c5c\" 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-9978afd elementor-widget elementor-widget-text-editor\" data-id=\"9978afd\" 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<h3><strong>31.12.2021 D\u00f6nem Sonu Tahvil Faiz Kazanc\u0131 kayd\u0131<\/strong><\/h3>\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-5873a6a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5873a6a\" 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-c992180\" data-id=\"c992180\" 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-3492679 elementor-widget elementor-widget-text-editor\" data-id=\"3492679\" 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\">10.500<\/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\">10.500<\/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-dc7f48e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc7f48e\" 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-5d745c0\" data-id=\"5d745c0\" 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-930e39d elementor-widget elementor-widget-text-editor\" data-id=\"930e39d\" 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>31.12.2021 tarihinde 8,9,10,11 ve 12. aylar i\u00e7in 5 ayl\u0131k faiz tahakkuk edecektir.\u00a0<\/li><li>Tahakkuk eden faiz hen\u00fcz tahsil edilmemi\u015f bir gelir oldu\u011fu i\u00e7in, \u201c181. Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n borcuna,\u00a0<\/li><li>2021 d\u00f6nemine ait bir faiz oldu\u011fu i\u00e7in ve d\u00f6nemsellik kavram\u0131 gere\u011fi 2021 y\u0131l\u0131 gelir tablosunda yer almas\u0131 gerekti\u011fi i\u00e7in, Gelir tablosunda faiz gelirlerinin kaydedildi\u011fi \u201c642. Faiz Gelirleri\u201d hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul><p>Tahakkuk eden faizin hesaplanmas\u0131 i\u00e7in,<\/p><ul><li>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) ] form\u00fcl\u00fc kullan\u0131lm\u0131\u015ft\u0131r.<\/li><li>Form\u00fcl\u00fc K\u0131saca, (A x N x T ) \/ 100,1200,3600 olarak yazabiliriz.<\/li><\/ul><p>Sorumda, ihra\u00e7 tarihi ile d\u00f6nem sonu aras\u0131 i\u00e7in faiz hesaplamas\u0131 yapt\u0131\u011f\u0131m\u0131zda,<\/p><ul><li>(90.000 x 28 x 5) \/ 1.200 = 10.500 TL faiz tahakkuk edecektir.<\/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-c7b7deb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7b7deb\" 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-77a9ffe\" data-id=\"77a9ffe\" 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-279b11f elementor-widget elementor-widget-text-editor\" data-id=\"279b11f\" 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<h3><strong>01.08.2022 \u0130lk Faiz \u00d6demesi Kayd\u0131<\/strong><\/h3>\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-c32c274 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c32c274\" 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-535e869\" data-id=\"535e869\" 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-0520f97 elementor-widget elementor-widget-text-editor\" data-id=\"0520f97\" 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>01.08.2021-31.12.2021 d\u00f6nemleri aras\u0131 i\u00e7in bir \u00f6nceki kayd\u0131m\u0131zda, 10.500 TL lik faiz tahakkuk ettirmi\u015ftir.<\/li><li>\u015eimdi ise, 01.08.2022 tarihinde Devlet tahvilimizin ilk y\u0131l\u0131 dolmu\u015f olup 1 y\u0131ll\u0131k faiz \u00f6demesi i\u015fletmeye yap\u0131lacakt\u0131r.<\/li><li>01.08.2022 tarihinde yapmam\u0131z gereken i\u015flem, 1,2,3,4,5,6 ve 7. aylara ait faiz giderlerinin i\u00e7inde bulundu\u011fumuz gelir tablosu hesab\u0131na aktar\u0131lmas\u0131 ve \u015fimdiye kadar olan faizlerin tahsil edilmesidir.<\/li><li>2021 d\u00f6nem sonunda 01.08.2021-31.12.2021 aras\u0131 tahakkuk eden faizleri &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131ndan alacak taraf\u0131na kay\u0131t yaparak alaca\u011f\u0131z.<\/li><li>01.01.2022-01.08.2022 aras\u0131 faizleri ise do\u011frudan tahsil edilece\u011fi i\u00e7in &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na gelir kayd\u0131 yaparak muhasebele\u015ftirece\u011fiz.<\/li><li>Burada kavramam\u0131z gereken husus, tahakkuk eden ancak hen\u00fcz tahsil etmemi\u015f faizlerin <span style=\"text-decoration: underline;\"><strong>tahsilatlar\u0131<\/strong><\/span> i\u00e7in &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131 kullan\u0131yoruz, ancak 2022 y\u0131l\u0131na ait do\u011frudan 01.08.2022 tarihinde tahsil etti\u011fimiz faizler i\u00e7in ise banka hesab\u0131n\u0131 kullan\u0131yoruz.<\/li><li>\u00d6te yandan hem tahakkuk eden faizlerde hem de do\u011frudan tahsil etti\u011fimiz faizlerde bu hesaplar\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak, &#8220;642. Faiz Gelirleri&#8221; hesab\u0131n\u0131 kullan\u0131yoruz.<\/li><li>\u00d6zetle, &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131 3. ki\u015filerden sonraki d\u00f6nemlerde yap\u0131lacak tahsilatlar yer al\u0131rken &#8220;642.Faiz Gelirleri&#8221; hesab\u0131nda tahsil edilsin ya da edilmesin ilgili d\u00f6neme ait olu\u015fan faiz gelirleri izlenmektedir.<\/li><\/ul><p>Sorumuza d\u00f6necek olursak, 01.01.2022-01.08.2022 d\u00f6nemi aras\u0131ndaki 7 ayl\u0131k faizi hesaplayal\u0131m<\/p><ul><li>(A x N x T ) \/ 100,1200,3600 form\u00fcl\u00fcn\u00fc uygularsak,\u00a0<\/li><li>(90.000 x 28 x 7) \/ 1.200 = 14.700 TL faiz tahakkuk edecektir.<\/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-bf6a3f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf6a3f7\" 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-276c283\" data-id=\"276c283\" 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-5aa732a elementor-widget elementor-widget-text-editor\" data-id=\"5aa732a\" 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\">25.200<\/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\">10.500<\/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\">14.700<\/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-264fd31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"264fd31\" 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-56c01dd\" data-id=\"56c01dd\" 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-e8c88f1 elementor-widget elementor-widget-text-editor\" data-id=\"e8c88f1\" 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>2021 d\u00f6nem sonunda tahakkuk eden 5 ayl\u0131k faizi kay\u0131t etmi\u015f oldu\u011fumuz,\u00a0 &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131ndan 10.500 TL 01.08.2022 tarihinde tahsil edildi\u011fi i\u00e7in alacak taraf\u0131na kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>2022 y\u0131l\u0131 faiz \u00f6deme tarihine kadar olan 14.700TL faiz ise do\u011frudan tahsil etti\u011fimiz i\u00e7in ba\u015fka bir hesaba kaydetmeden &#8220;102.bankalar&#8221; hesab\u0131n\u0131n borcuna d\u00f6neme ait bir faiz geliri oldu\u011fu i\u00e7in de &#8220;642.Faiz Gelirleri&#8221; Hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/li><li>10.500+14.700 = 22.500 Tl toplam tahsil etti\u011fimiz 1 y\u0131ll\u0131k faiz de bankalar hesab\u0131nda yukar\u0131da kay\u0131tta toplanm\u0131\u015ft\u0131r.<\/li><\/ul><p>Dilerseniz sa\u011flama yapmak amac\u0131yla 1 y\u0131ll\u0131k faizi hesaplay\u0131p bankada do\u011fru tahsilat yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131 kontrol edebilirsiniz.<\/p><p>90.000 x 28 x 1 \/ 100 = 25.200 (Nominal de\u011fer \u00fczerinden1 y\u0131ll\u0131k faiz) sonucu \u015fimdiye kadar do\u011fru kay\u0131tlar yapt\u0131\u011f\u0131m\u0131z\u0131 g\u00f6stermektedir.<\/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-d7ad946 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7ad946\" 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-3890f63\" data-id=\"3890f63\" 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-475771e elementor-widget elementor-widget-text-editor\" data-id=\"475771e\" 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<h3><strong>31.12.2022 D\u00f6nem Sonu Faiz Tahakkuk Kayd\u0131<\/strong><\/h3>\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-c2d38f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2d38f5\" 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-e1977a9\" data-id=\"e1977a9\" 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-a689407 elementor-widget elementor-widget-text-editor\" data-id=\"a689407\" 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\">10.500<\/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\">10.500<\/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-a4b51c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4b51c6\" 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-2a02b05\" data-id=\"2a02b05\" 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-f015785 elementor-widget elementor-widget-text-editor\" data-id=\"f015785\" 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>31.12.2022 tarihinde 8,9,10,11 ve 12. aylar i\u00e7in 5 ayl\u0131k 10.500 TL faiz tahakkuk edecektir.\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-9679353 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9679353\" 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-e08389b\" data-id=\"e08389b\" 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-eed634c elementor-widget elementor-widget-text-editor\" data-id=\"eed634c\" 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<h3><strong>01.08.2023 T\u00fcm Devlet Tahvili Vadesinin Dolmas\u0131<\/strong><\/h3>\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-0a70515 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a70515\" 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-e3d5d4d\" data-id=\"e3d5d4d\" 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-83cb6dd elementor-widget elementor-widget-text-editor\" data-id=\"83cb6dd\" 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 yapm\u0131\u015f oldu\u011fumuz kay\u0131tlar\u0131 g\u00f6zden ge\u00e7irelim,<\/p><ul><li>01.08.2021 tahvilin ihra\u00e7 tarihinde al\u0131nmas\u0131 kayd\u0131.<\/li><li>31.12.2021 d\u00f6nem sonu faiz tahakkuk kayd\u0131 (2021),<\/li><li>01.08.2022 ilk faiz \u00f6demesi kayd\u0131,<\/li><li>31.12.2022 D\u00f6nem sonu faiz tahakkuk kayd\u0131 (2023), \u015fimdiye kadar yapm\u0131\u015f oldu\u011fumuz i\u015flemlerdir.<\/li><\/ul><p>\u015eimdi de son kayd\u0131m\u0131z olan 01.08.2023 deki faiz tahsilat\u0131m\u0131z\u0131 ve tahvil anapara \u00f6deme i\u015flemimizi yapal\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-6ebb659 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ebb659\" 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-4540f6a\" data-id=\"4540f6a\" 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-d3c1b07 elementor-widget elementor-widget-text-editor\" data-id=\"d3c1b07\" 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\">115.200<\/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\">10.500<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642. Faiz Gelirleri<\/p><p align=\"left\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">14.700<\/p><p align=\"left\">90.000<\/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-758af3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"758af3c\" 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-6e45923\" data-id=\"6e45923\" 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-84c0cc2 elementor-widget elementor-widget-text-editor\" data-id=\"84c0cc2\" 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>2022 d\u00f6nem sonunda yapm\u0131\u015f oldu\u011fumuz 5 ayl\u0131k tahakkuk eden faizin tahsilat\u0131 ger\u00e7ekle\u015fti\u011fi i\u00e7in &#8220;181.Gelir tahakkuklar\u0131&#8221; alacak taraf\u0131na yaz\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>01.01.2023-01.08.2023 d\u00f6nemine ait 14.700 TL faiz do\u011frudan d\u00f6nem i\u00e7inde elde edilip tahsil edildi\u011fi i\u00e7in tahsilat\u0131 bankaya yap\u0131lacak kar\u015f\u0131l\u0131\u011f\u0131 da &#8220;642.Faiz Gelirleri&#8221; hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Art\u0131k Menkul k\u0131ymetimizin vadesi tamamen doldu\u011fu i\u00e7inde envanterimizde bulunan kamu kesimi tahvili al\u0131\u015f bedeli olan 90.000 TL ise &#8220;112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131&#8221; alacak taraf\u0131na kaydedilerek kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>01.08.2023 tarihinde tahsil edilen faiz ve tahvil anaparas\u0131 olan 115.200TL de banka hesab\u0131na yat\u0131r\u0131laca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d651ead elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d651ead\" 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-6424503\" data-id=\"6424503\" 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-db57f7e elementor-widget elementor-widget-heading\" data-id=\"db57f7e\" 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\">Devlet Tahvillerin \u0130hra\u00e7 Tarihinden Sonraki Bir D\u00f6nemde Al\u0131nmas\u0131<\/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-a6c07a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6c07a6\" 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-7901d00\" data-id=\"7901d00\" 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-b63120d elementor-widget elementor-widget-text-editor\" data-id=\"b63120d\" 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>B i\u015fletmesi, 01.06.2021 tarihinde ihra\u00e7 edilmi\u015f olan, y\u0131ll\u0131k %9 faiz oranl\u0131, y\u0131ll\u0131k faiz \u00f6demeli, 1 Y\u0131l vadeli, 500.000 TL nominal de\u011ferli tahvillerini 18.11.2021 tarihinde banka kanal\u0131yla 530.000TL 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-2cf962e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cf962e\" 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-4948814\" data-id=\"4948814\" 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-1d33e9d elementor-widget elementor-widget-text-editor\" data-id=\"1d33e9d\" 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>\u0130lk \u00f6nce yapmam\u0131z gereken i\u015flem tahvil ihra\u00e7 tarihi olan 01.06.2021 tarihi ile 18.11.2021 tarihi aras\u0131nda i\u015fleyen faizi hesaplamakt\u0131r.<\/p><p>01.06.2021-18.11.2021 tarihleri aras\u0131nda 168 g\u00fcn ge\u00e7mi\u015ftir. (1 ay 30 g\u00fcn olarak kabul edilmi\u015ftir.<\/p><p>A x N x T \/100,1200,36000 form\u00fcl\u00fcn\u00fc bu sefer g\u00fcn \u00fczerinden hesaplayal\u0131m<\/p><p>500.000 x 9 x 168 \/ 36.000 = 21.000<\/p><p>Daha \u00f6nce de belirtti\u011fimiz gibi tahvil veya bono faizlerini nominal de\u011fer \u00fczerinden hesaplamam\u0131z gerekmektedir.<\/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-cd23c03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd23c03\" 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-83a8af8\" data-id=\"83a8af8\" 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-d1768b0 elementor-widget elementor-widget-text-editor\" data-id=\"d1768b0\" 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>112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">509.000<\/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 21.000<\/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\">530.000<\/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-41bebdd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41bebdd\" 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-3ec3cb5\" data-id=\"3ec3cb5\" 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-b455789 elementor-widget elementor-widget-text-editor\" data-id=\"b455789\" 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 \u2013\u00a0 Al\u0131\u015f tarihine kadar i\u015flemi\u015f faiz tutar\u0131 ) olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p><p>\u00d6rne\u011fimizde de 509.000 = 530.000 &#8211; 21.000 oldu\u011fu g\u00f6z\u00fckmektedir.<\/p><ul><li>Devlet tahvili al\u0131m\u0131 i\u00e7in toplam \u00f6denen bedel banka bakiyemizde azal\u0131\u015fa neden olaca\u011f\u0131 i\u00e7in 530.000 TL &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n alacak taraf\u0131na yaz\u0131lacakt\u0131r.\u00a0<\/li><li>Al\u0131m ile ihra\u00e7 tarihi aras\u0131nda i\u015fleyen 21.000 TL faiz ise &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; hesab\u0131n\u0131n bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Elde etmi\u015f oldu\u011fumuz, 509.000 TL Tahvil al\u0131\u015f bedeli ise &#8220;112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 hesab\u0131&#8221; i\u00e7erisindeki tahvil envanterimizi artt\u0131raca\u011f\u0131 i\u00e7in bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11a2960 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11a2960\" 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-85b96d6\" data-id=\"85b96d6\" 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-0c35682 elementor-widget elementor-widget-text-editor\" data-id=\"0c35682\" 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-665103a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"665103a\" 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-382603c\" data-id=\"382603c\" 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-311b79e elementor-widget elementor-widget-text-editor\" data-id=\"311b79e\" 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>18.11.2021-31.12.2021 aras\u0131ndaki d\u00f6neme denk gelen faiz d\u00f6nemsellik kavram\u0131 gere\u011fince \u201c181.Gelir Tahakkuklar\u0131\u201d Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lmal\u0131d\u0131r.<\/p><p>18.11.2021-31.12.2021 tarihleri aras\u0131nda 42 g\u00fcn bulunmaktad\u0131r. (Bir ay 30 g\u00fcn kabul edilmi\u015ftir.)<\/p><p>500.000 x 9 x 42 \/ 36.000 = 5.250 TL olarak bulunacakt\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-db53e51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db53e51\" 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-1b4e754\" data-id=\"1b4e754\" 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-914afa6 elementor-widget elementor-widget-text-editor\" data-id=\"914afa6\" 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\">5.250<\/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\">5.250<\/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-1e46230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e46230\" 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-b24df07\" data-id=\"b24df07\" 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-e0fcfca elementor-widget elementor-widget-text-editor\" data-id=\"e0fcfca\" 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>18.11.2021-31.12.2021 tarihi aras\u0131ndaki 42 g\u00fcne ait\u00a0 5.250 TL lik faiz tahakkuku hen\u00fcz tahsil edilmemi\u015f bir faiz \u00f6demesi oldu\u011fundan dolay\u0131 \u201c181.Gelir Tahakkuklar\u0131\u201d hesab\u0131n\u0131n borcuna,<\/li><li>2021 y\u0131l\u0131na ait bir faiz geliri oldu\u011fu i\u00e7in de \u201d642.Faiz Gelirleri\u201d hesab\u0131n\u0131n da alaca\u011f\u0131na gelir olarak 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-b742e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b742e1d\" 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-23cb3d9\" data-id=\"23cb3d9\" 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-721b6ad elementor-widget elementor-widget-text-editor\" data-id=\"721b6ad\" 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>01.06.2022 Tahvil Vade Sonu Anapara ve Faiz \u00d6demesi 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-14fe14a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14fe14a\" 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-3757535\" data-id=\"3757535\" 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-3389bf4 elementor-widget elementor-widget-text-editor\" data-id=\"3389bf4\" 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 01.06.2022 tarihinde ihra\u00e7 olan tahviller i\u00e7in,<\/p><ul><li>18.11.2021 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><p>Unutmayal\u0131m ki vade sonu bizim tahvili ald\u0131\u011f\u0131m\u0131z tarihten 1 y\u0131l sonra (18.11.2022) de\u011fil, tahvilin ihrac\u0131ndan 1 y\u0131l sonra (01.06.2022) olacakt\u0131r.<\/p><ul><li>\u00d6ncelikle, 01.01.2022- 01.06.2022 d\u00f6nemi i\u00e7in faiz hesaplamas\u0131 yapal\u0131m.\u00a0<\/li><li>Bu d\u00f6nem i\u00e7in 1,2,3,4,5. aylar i\u00e7in faiz hesaplamas\u0131 yapt\u0131\u011f\u0131m\u0131zda,<\/li><li>500.000 x 9 x 5 \/ 1.200 = 18.750 sonucuna ula\u015faca\u011f\u0131z.<\/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-32fc1ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32fc1ab\" 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-59e9bec\" data-id=\"59e9bec\" 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-93c4b7a elementor-widget elementor-widget-text-editor\" data-id=\"93c4b7a\" 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\">45.000<\/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\">\u00a0 5.250<\/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\">21.000<\/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\">18.750<\/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-0ccf961 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ccf961\" 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-fe82b79\" data-id=\"fe82b79\" 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-53da9b0 elementor-widget elementor-widget-text-editor\" data-id=\"53da9b0\" 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 style=\"list-style-type: none;\"><ul><li>Tahvil al\u0131m tarihinden 31.12.2021 tarihine kadar olan s\u00fcrede i\u015fleyen faizin kaydedildi\u011fi &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131ndaki tahsil edilmemi\u015f 5.250 TL faiz, 01.06.2022 tarihinde i\u015fletmeye \u00f6denece\u011fi i\u00e7in hesap, alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Tahvil ihra\u00e7 tarihi ve tahvil al\u0131m tarihi aras\u0131nda i\u015fleyen faizin kaydedildi\u011fi &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; hesab\u0131nda yer alan 5.250 TL faiz, bu tarihte tahsil edilece\u011fi i\u00e7in alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>01.01.2022 &#8211; 01.06.2022 aras\u0131ndaki faiz ise d\u00f6nem i\u00e7inde tahsil oldu\u011fu i\u00e7in; 181,198, hesaplar\u0131 gibi ek bir hesaba ihtiya\u00e7 duymadan do\u011frudan banka hesab\u0131n\u0131n borcuna yaz\u0131l\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da &#8220;642.Faiz Gelirleri&#8221;ne kaydedilecektir.<\/li><li>Sonu\u00e7 olarak, 181, 198, 642 hesaplar\u0131ndaki\u00a0 tutarlar bankadan tahsil edilece\u011fi i\u00e7in bu faizler banka hesab\u0131n\u0131n bor\u00e7 taraf\u0131nda birikecektir.<\/li><\/ul><\/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-1b2a41e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b2a41e\" 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-a43f418\" data-id=\"a43f418\" 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-75d6d11 elementor-widget elementor-widget-text-editor\" data-id=\"75d6d11\" 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\">509.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">509.000<\/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-56adbdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56adbdf\" 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-3677079\" data-id=\"3677079\" 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-e3a7ffa elementor-widget elementor-widget-text-editor\" data-id=\"e3a7ffa\" 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>Vade bitim tarihi olan 01.06.2022 &#8216;da hem anapara hem de faiz i\u015fletmeye geri \u00f6denece\u011fi i\u00e7in 2. yevmiye maddesindeki kay\u0131tta\u00a0 509.000 al\u0131\u015f bedeli ile kaydedilen Devlet tahvillerinin anaparalar\u0131n\u0131 bankadan tahsil etmi\u015f olduk.<\/li><li>Tahvil say\u0131s\u0131nda bir azal\u0131\u015f oldu\u011fu i\u00e7in sat\u0131lan tahviller, bakiyeyi azaltacakt\u0131r.<\/li><li>Bundan dolay\u0131, 112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 alacak taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>Devlet tahvilinin anapara tahsili banka bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in de &#8220;102. Bankalar&#8221; hesab\u0131n\u0131n alacak taraf\u0131na i\u015flem yapm\u0131\u015f bulunmaktay\u0131z.\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-7a85096 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a85096\" 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-d7abd50\" data-id=\"d7abd50\" 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-9f5604d elementor-widget elementor-widget-text-editor\" data-id=\"9f5604d\" 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, yapm\u0131\u015f oldu\u011fumuz faiz hesaplamalar\u0131n\u0131n do\u011frulu\u011funu vade tarihinde s\u0131namak ad\u0131na,<\/p><p>Al\u0131\u015f Bedeli : 530.000\u00a0 \u2013 21.000 = 509.000<\/p><p>1 y\u0131l vadeli tahvilin \u0130hra\u00e7tan itibaren toplam faiz kazanc\u0131 : 500.000 x 9 x 1 \/100 = 45.000<\/p><p>Bankaya Yatan Toplam Tutar : 45.000 (faiz) + 509.000 (Al\u0131\u015f Bedeli) = 554.000 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-2a9109c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a9109c\" 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-1c08889\" data-id=\"1c08889\" 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-96b0e1d elementor-widget elementor-widget-heading\" data-id=\"96b0e1d\" 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\">Devlet Tahvilinin Vadesinden \u00d6nce Sat\u0131lmas\u0131<\/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-315acd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"315acd8\" 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-2b23ab9\" data-id=\"2b23ab9\" 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-c90b806 elementor-widget elementor-widget-text-editor\" data-id=\"c90b806\" 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-e438fc9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e438fc9\" 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-980490a\" data-id=\"980490a\" 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-973cbb3 elementor-widget elementor-widget-heading\" data-id=\"973cbb3\" 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-28ee075 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28ee075\" 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-4ed60fe\" data-id=\"4ed60fe\" 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-3085be6 elementor-widget elementor-widget-text-editor\" data-id=\"3085be6\" 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>C i\u015fletmesi 01.09.2021 tarihinde ihra\u00e7 edilen 100.000 nominal de\u011fere sahip %12 faizli 2 y\u0131l vadeli devlet tahvillerini,\u00a0 01.11.2021 tarihinde 110.000 TL ye banka kanal\u0131yla alm\u0131\u015ft\u0131r. 01.12.2022 tarihinde ise 150.000 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-94bf974 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94bf974\" 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-1761729\" data-id=\"1761729\" 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-5f692c9 elementor-widget elementor-widget-text-editor\" data-id=\"5f692c9\" 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>01.09.2021 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-90f0cf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90f0cf9\" 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-722407d\" data-id=\"722407d\" 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-9dc9ee7 elementor-widget elementor-widget-text-editor\" data-id=\"9dc9ee7\" 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>Devlet tahvili ihra\u00e7 tarihinden sonra al\u0131nm\u0131\u015ft\u0131r. Bu nedenle, \u00f6ncelikli olarak ihra\u00e7 tarihi ve al\u0131m tarihi aras\u0131ndaki i\u015flemi\u015f faizi hesaplamam\u0131z gerekmektedir.<\/p><p>01.09.2021-01.11.2021 2 ayl\u0131k bir s\u00fcre bulunmaktad\u0131r.<\/p><p>100.000 x 12 x 2 \/ 1.200 = 2.000 TL ihra\u00e7 ile al\u0131m tarihi aras\u0131ndaki i\u015flemi\u015f faizler.<\/p><p>Devlet Tahvili Al\u0131\u015f Bedeli : 110.000 &#8211; 2.000 = 108.000TL\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-56ade6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56ade6d\" 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-12a2d6a\" data-id=\"12a2d6a\" 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-27b5a44 elementor-widget elementor-widget-text-editor\" data-id=\"27b5a44\" 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>112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">108.000<\/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 2.000<\/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\">110.000<\/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-1394f2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1394f2c\" 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-469c4bf\" data-id=\"469c4bf\" 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-ae100db elementor-widget elementor-widget-text-editor\" data-id=\"ae100db\" 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>01.09.2021-01.11.2021 tarihleri aras\u0131nda i\u015flemi\u015f olan faizler al\u0131m bedelinden \u00e7\u0131kart\u0131ld\u0131ktan sonra kalan tutar 112. hesab\u0131n bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Ayr\u0131ca i\u015flemi\u015f olan s\u00f6z konusu faizler &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131nda izlenmi\u015ftir.<\/li><li>T\u00fcm bu, devlet tahvili + i\u015flemi\u015f faiz al\u0131m\u0131, bankadan \u00f6denerek banka bakiyesini azaltaca\u011f\u0131 i\u00e7in &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n da alacak taraf\u0131nda yer alm\u0131\u015ft\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-0318e5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0318e5c\" 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-97b6bf2\" data-id=\"97b6bf2\" 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-4e66f50 elementor-widget elementor-widget-text-editor\" data-id=\"4e66f50\" 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-0175e88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0175e88\" 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-b58efb2\" data-id=\"b58efb2\" 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-fe1ad90 elementor-widget elementor-widget-text-editor\" data-id=\"fe1ad90\" 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 d\u00f6nemsellik ilkesi gere\u011fi al\u0131m tarihimiz olan 01.11.2021 ile 31.12.2021 aras\u0131ndaki i\u015fleyen 2 ayl\u0131k faiz tutar\u0131n\u0131 hesaplay\u0131p ilgili hesaplara aktaral\u0131m.<\/p><p>100.000 x 12 x 2 \/1.200 = 2.000 TL ( 2 ayl\u0131k faiz)<\/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-9b4e602 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b4e602\" 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-de92613\" data-id=\"de92613\" 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-d40c47e elementor-widget elementor-widget-text-editor\" data-id=\"d40c47e\" 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\">2.000<\/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\">2.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be44377 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be44377\" 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-90e523a\" data-id=\"90e523a\" 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-2a068e3 elementor-widget elementor-widget-text-editor\" data-id=\"2a068e3\" 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 tarihi ile d\u00f6nem sonuna kadar olan tahsil edilmemi\u015f 2.000TL devlet tahvili faizini &#8220;181.Gelir Tahakkuklar\u0131&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydettik.<\/li><li>Buna kar\u015f\u0131l\u0131l\u0131k olarak da faiz geliri 2021 y\u0131l\u0131na ait bir gelir oldu\u011fu i\u00e7in &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydetmi\u015f olduk.\u00a0\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-53f345b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53f345b\" 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-32077e9\" data-id=\"32077e9\" 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-91115c2 elementor-widget elementor-widget-text-editor\" data-id=\"91115c2\" 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 \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-f9f6705 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9f6705\" 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-baaa6e0\" data-id=\"baaa6e0\" 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-ca65866 elementor-widget elementor-widget-text-editor\" data-id=\"ca65866\" 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>Tahvilimiz y\u0131ll\u0131k faiz \u00f6demeli faiz oldu\u011fundan ihra\u00e7 tarihinden 1 y\u0131l sonra yani 01.09.2022 tarihinde ilk faiz \u00f6demesini yapacakt\u0131r.<\/p><p>\u015eimdiye kadar, 01.09.2021 tarihinde ihra\u00e7 edilen devlet tahvilleri i\u00e7in,<\/p><p>01.11.2021 devlet tahvili al\u0131\u015f ve i\u015flemi\u015f faiz kayd\u0131,<\/p><p>31.12.2021 d\u00f6nem sonu faiz tahakkuk kayd\u0131n\u0131 yapm\u0131\u015f bulunmaktay\u0131z.<\/p><p>\u015eimdi de 01.09.2021 tarihli ilk faiz tahsilat\u0131 kayd\u0131n\u0131 yapal\u0131m.<\/p><p>Kayda ge\u00e7meden \u00f6nce 01.01.2022-01.09.2022 aras\u0131nda i\u015fleyen 1,2,3,4,5,6,7,8. aylara ait 8 ayl\u0131k faizi hesaplayal\u0131m,<\/p><p>100.000 x 12 x 8 \/ 1.200 = 8.000 TL<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-05b3ff7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05b3ff7\" 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-990f02a\" data-id=\"990f02a\" 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-2836308 elementor-widget elementor-widget-text-editor\" data-id=\"2836308\" 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\">12.000<\/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>2.000<\/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\">2.000<\/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\">8.000<\/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-b6ecc48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6ecc48\" 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-0fe0769\" data-id=\"0fe0769\" 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-13a0c93 elementor-widget elementor-widget-text-editor\" data-id=\"13a0c93\" 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>01.12.2022-01.09.2022 d\u00f6nemi i\u00e7in tahakkuk eden 8.000 TL faiz, 2022 d\u00f6neminin bir geliri oldu\u011fu i\u00e7in &#8220;<strong>642.Faiz Gelirleri&#8221;<\/strong> hesab\u0131n\u0131n alacak taraf\u0131nda izlenmi\u015ftir.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda ise faiz d\u00f6nem i\u00e7inde tahsil edildi\u011finden\u00a0 dolay\u0131 ba\u015fka bir tahakkuk hesab\u0131 kullan\u0131lmadan do\u011frudan banka hesab\u0131na aktar\u0131lm\u0131\u015ft\u0131r.<\/li><li>2021 d\u00f6nem sonunda tahakkuk eden <strong>181<\/strong> hesab\u0131na kay\u0131tl\u0131 2.000 Tl art\u0131k tahsilat yap\u0131ld\u0131\u011f\u0131 i\u00e7in alacak taraf\u0131na ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Devlet tahvili ihrac\u0131 ile al\u0131m g\u00fcn\u00fc aras\u0131nda i\u015flemi\u015f olan faizler de 1. y\u0131l\u0131n faiz \u00f6deme g\u00fcn\u00fcnde tahsil olaca\u011f\u0131 i\u00e7in &#8220;198.Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar&#8221; hesab\u0131 alacak taraf\u0131na ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Son olarak t\u00fcm bu faiz tahsilatlar\u0131 banka arac\u0131l\u0131\u011f\u0131 ile tahsil edilece\u011fi i\u00e7in toplam 12.000TL faiz tahsilat\u0131 &#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-09112f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09112f0\" 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-a62c9a9\" data-id=\"a62c9a9\" 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-87d1460 elementor-widget elementor-widget-text-editor\" data-id=\"87d1460\" 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>01.12.2022\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-8e88014 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e88014\" 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-5132281\" data-id=\"5132281\" 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-a96f1ba elementor-widget elementor-widget-text-editor\" data-id=\"a96f1ba\" 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>Devlet tahvilimiz 01.12.2022 tarihinde sat\u0131laca\u011f\u0131ndan \u00f6nce kar zarar hesab\u0131 yap\u0131labilmesi i\u00e7in sat\u0131\u015f tarihinde tahsil olmam\u0131\u015f faizleri hesaplamam\u0131z ve sat\u0131\u015f fiyat\u0131 ile k\u0131yaslamamam\u0131z gerekmektedir.<\/p><p>01.09.2022 tarihinde en son faiz tahsilat\u0131m\u0131z\u0131 yapt\u0131k, bu tarihten itibaren sat\u0131\u015f tarihimiz olan 01.12.2022 tarihine kadar olan faizleri hesaplayal\u0131m. (9,10,11. aylar i\u00e7in 3 ayl\u0131k faiz i\u015fleyecektir.)<\/p><p>100.000 x 12 x 3 \/ 1.200 = 3.000<\/p><p>Not: Biz bu 3.000 TL faizi tahsil etmeyece\u011fiz. Ancak, tahvili i\u015flemi\u015f faizi ile birlikte ba\u015fka bir ki\u015fi veya kuruma sat\u0131\u015f bedelimiz i\u00e7erisinde devredece\u011fimiz i\u00e7in faiz gelirini elde etmi\u015f say\u0131l\u0131yoruz. Bu nedenle bu Gelir &#8220;642.Faiz Gelirleri&#8221; olarak kay\u0131tlar\u0131m\u0131zda yer alacakt\u0131r.<\/p><p>Sonu\u00e7 olarak, 150.000 (Tahvil Sat\u0131\u015f Bedeli) &gt; Tahvil Al\u0131\u015f Bedeli (108.000) + Tahsil Edilmemi\u015f Faizler (3.000) oldu\u011fundan,<\/p><p>Hesaplama sonucu 39.000 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-37dec13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37dec13\" 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-6dccbd0\" data-id=\"6dccbd0\" 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-b949db2 elementor-widget elementor-widget-text-editor\" data-id=\"b949db2\" 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\">150.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">108.000<\/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 3.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">645.Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 39.000<\/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-72cf7b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72cf7b9\" 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-7ffe2ae\" data-id=\"7ffe2ae\" 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-855ffc5 elementor-widget elementor-widget-text-editor\" data-id=\"855ffc5\" 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 150.000TL sat\u0131\u015f tahsilat\u0131 ile banka bakiyesi artaca\u011f\u0131 i\u00e7in &#8220;102.Bankalar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>Envanterimizde yer alan 108.000 TL al\u0131\u015f bedeli ile kay\u0131tl\u0131 Devlet tahvili sat\u0131\u015f yap\u0131ld\u0131\u011f\u0131 i\u00e7in alacak taraf\u0131na ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>01.09.2022-01.12.2022 d\u00f6nemine ait i\u015flemi\u015f faiz tahville birlikte sat\u0131\u015f fiyat\u0131na dahil olarak devredilece\u011fi i\u00e7in\u00a0 &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>[ Tahvil Sat\u0131\u015f Bedeli &gt; Tahvil Al\u0131\u015f Bedeli\u00a0 + Tahsil Edilmemi\u015f Faizler ] e\u015fitsizli\u011fi sonucunda 39.000 TL kar olu\u015faca\u011f\u0131 i\u00e7in bu kar &#8220;645. Menkul K\u0131ymet Sat\u0131\u015f Karlar\u0131&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Unutmayal\u0131m ki 6&#8217;l\u0131 hesap grubunda yani gelir tablosu hesaplar\u0131nda Kar ve Gelir hesaplar\u0131 alacak taraf\u0131ndan, Gider ve zarar hesaplar\u0131 bor\u00e7 taraf\u0131ndan art\u0131\u015f g\u00f6stermektedir.<\/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-2d79d83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d79d83\" 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-440eb6f\" data-id=\"440eb6f\" 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-ee6c8bd elementor-widget elementor-widget-heading\" data-id=\"ee6c8bd\" 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\">Tahvilin \/ Hazine Bonosunun Vadesinden \u00d6nce Zararla Sat\u0131lmas\u0131<\/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-4eb03f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4eb03f4\" 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-3770fd9\" data-id=\"3770fd9\" 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-0d607f7 elementor-widget elementor-widget-text-editor\" data-id=\"0d607f7\" 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>C i\u015fletmesi 01.05.2021 tarihinde ihra\u00e7 edilen 1.000 adet 200 TL nominal de\u011ferli %24 faizli 1 y\u0131l vadeli Hazine bonolar\u0131n\u0131 banka kanal\u0131yla alm\u0131\u015ft\u0131r. 01.03.2022 tarihinde ise 180.000 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-4b31e22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b31e22\" 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-130374d\" data-id=\"130374d\" 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-17b75e7 elementor-widget elementor-widget-text-editor\" data-id=\"17b75e7\" 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>01.05.2021 Hazine Bonosu 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-e620da9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e620da9\" 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-0a99755\" data-id=\"0a99755\" 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-3716cfe elementor-widget elementor-widget-text-editor\" data-id=\"3716cfe\" 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, Hazine Bonosunun al\u0131\u015f bedelini hesaplayal\u0131m.<\/p><p>1.000 Adet x 200 TL = 200.000<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c83bcc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c83bcc7\" 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-995358c\" data-id=\"995358c\" 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-ebf1e45 elementor-widget elementor-widget-text-editor\" data-id=\"ebf1e45\" 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\">112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">200.000<\/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\">200.000<\/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-7e49cb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e49cb7\" 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-b6e802f\" data-id=\"b6e802f\" 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-4d284da elementor-widget elementor-widget-text-editor\" data-id=\"4d284da\" 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 200.000 TL al\u0131\u015f bedelli Hazine Bonolar\u0131, Bono envanterini artt\u0131raca\u011f\u0131 i\u00e7in &#8220;112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>\u00d6demeler banka kanal\u0131yla yap\u0131ld\u0131\u011f\u0131ndan banka bakiyesi azalacakt\u0131r. Bu nedenle alacak taraf\u0131na al\u0131\u015f bedeli olan 200.000 TL kadar kay\u0131t yap\u0131lacakt\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-834f1a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"834f1a4\" 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-590627f\" data-id=\"590627f\" 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-2177ede elementor-widget elementor-widget-text-editor\" data-id=\"2177ede\" 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-834a52a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"834a52a\" 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-d5070f4\" data-id=\"d5070f4\" 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-3c0632c elementor-widget elementor-widget-text-editor\" data-id=\"3c0632c\" 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 6,7,8,9,10,11,12. Aylar i\u00e7in tahakkuk eden 7 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>200.000 x 24 x 7\u00a0 \/ 1.200 = 28.000<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3080899 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3080899\" 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-22c3965\" data-id=\"22c3965\" 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-b39e0e4 elementor-widget elementor-widget-text-editor\" data-id=\"b39e0e4\" 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\">28.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">642.Faiz Gelirler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">28.000<\/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-c38d274 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c38d274\" 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-07e8964\" data-id=\"07e8964\" 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-7b26276 elementor-widget elementor-widget-text-editor\" data-id=\"7b26276\" 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>01.03.2022 Hazine Bonosu Vadesinden \u00d6nce Sat\u0131\u015f Kayd\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-1539f75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1539f75\" 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-5c69a61\" data-id=\"5c69a61\" 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-0c32eb7 elementor-widget elementor-widget-text-editor\" data-id=\"0c32eb7\" 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, 01.01.2022 den hazine bonosunun sat\u0131ld\u0131\u011f\u0131\u00a0 tarih olan 01.03.2022\u00a0 kadar olan faiz getirisini hesaplayal\u0131m.<\/p><p>Bu d\u00f6neme ait 1 ve 2. aylar i\u00e7in 2 ayl\u0131k faiz hesaplayal\u0131m.<\/p><p>200.000 x 24 x 2 \/ 1.200 = 8.000<\/p><p>Bono Sat\u0131\u015f Bedeli (180.000) &lt; Bono Al\u0131\u015f Bedeli ( 200.000) + Tahsil edilmemi\u015f faizler ( 28.000+8.000 = 36.000 TL) oldu\u011fundan e\u015fitsizlikte 236.000 &#8211; 180.000 = 56.000 TL zarar \u00e7\u0131kacakt\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-af97116 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af97116\" 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-fb93d16\" data-id=\"fb93d16\" 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-37a6ebe elementor-widget elementor-widget-text-editor\" data-id=\"37a6ebe\" 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\">180.000<\/p><p align=\"left\">\u00a0 56.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">112. Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">200.000<\/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 28.000<\/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 8.000\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-7bb9650 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7bb9650\" 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-0c83f5b\" data-id=\"0c83f5b\" 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-a9cd626 elementor-widget elementor-widget-text-editor\" data-id=\"a9cd626\" 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>&#8220;102.Bankalar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na para yatma i\u015flemi oldu\u011fu i\u00e7in hazine bonosu sat\u0131\u015f bedeli olan 180.000TL kaydedilmi\u015ftir.<\/li><li>&#8220;655. Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131 (-)&#8221; hesab\u0131nda art\u0131\u015flar bor\u00e7 taraf\u0131ndan oldu\u011fu i\u00e7in 56.000 TL bor\u00e7land\u0131r\u0131larak kaydedilmi\u015ftir.<\/li><li>\u015eirket envanterinde olan Hazine bonolar\u0131 azalaca\u011f\u0131 i\u00e7in 112 hesab\u0131n\u0131n alacak taraf\u0131na ters kay\u0131t yap\u0131larak kaydedilmi\u015ftir.<\/li><li>31.12.2021 d\u00f6nem sonunda tahakkuk eden 28.000 tahsil edilmemi\u015f faiz geliri sat\u0131\u015f ile birlikte devredilece\u011fi i\u00e7in alacak taraf\u0131na ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>01.12.2022-01.03.2022 aras\u0131 faiz geliri de sat\u0131\u015f ile kar\u015f\u0131 tarafa devredilece\u011fi i\u00e7in 2022 d\u00f6nemine ait olan bu faiz geliri &#8220;642.Faiz Gelirlerinin &#8221; alacak taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Sonu\u00e7 olarak, \u015eirket envanterinde yer alan hazine bonolar\u0131 56.000TL zarar ile sat\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a57eb94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a57eb94\" 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-65c7d48\" data-id=\"65c7d48\" 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-0d4dd93 elementor-widget elementor-widget-heading\" data-id=\"0d4dd93\" 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\">Tahvilin \/ Hazine Bonosunun Karla Al\u0131nmas\u0131 Muhasebe Kayd\u0131<\/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-6ad3fa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ad3fa1\" 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-4a53ed9\" data-id=\"4a53ed9\" 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-c9aac2f elementor-widget elementor-widget-text-editor\" data-id=\"c9aac2f\" 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>Devlet Tahvilleri veya Hazine\u00a0 Bonolar\u0131 iskontolu al\u0131m vb.\u00a0 durumlarda nominal de\u011ferlerinden d\u00fc\u015f\u00fck bir fiyatla al\u0131nabilmektedir.<\/p><p>Bu durumda al\u0131\u015fta elde edilen Kar \u201c380.Gelecek Aylara Ait Gelirler\u201d ve \u201c480 Gelecek Y\u0131llara ait Gelirler\u201d hesaplar\u0131nda takip edilmelidir.<\/p><p>\u00d6rnek : D i\u015fletmesi 01.09.2021 tarihinde ihra\u00e7 edilen 30.000 nominal de\u011ferli %15 faizli 1 y\u0131l vadeli Hazine Bonosunu\u00a0 banka yoluyla ihra\u00e7 tarihinde %8 iskonto 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-410eb0d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"410eb0d\" 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-e1f4c3d\" data-id=\"e1f4c3d\" 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-94c9cdc elementor-widget elementor-widget-text-editor\" data-id=\"94c9cdc\" 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>01.09.2021 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-6796735 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6796735\" 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-b5070f1\" data-id=\"b5070f1\" 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-a15e457 elementor-widget elementor-widget-text-editor\" data-id=\"a15e457\" 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, Hazine Bonosunun al\u0131\u015f bedelini tespit etmemiz gerekmektedir.<\/p><ul><li>30.000 x 0,08 = 2.400 TL toplam nominal de\u011fer \u00fczerinden indirimle al\u0131nm\u0131\u015ft\u0131r.<\/li><li>30.000 &#8211; 2.400 = 27.600 TL Hazine Bonosunun al\u0131\u015f bedeli olarak hesaplanmaktad\u0131r.<\/li><\/ul><p>\u015eimdi de indirimin do\u011fru hesaplara aktar\u0131lmas\u0131 i\u00e7in hesaplamalar yapal\u0131m.<\/p><ul><li>2.400 \/ 12 (T\u00fcm vade) = 200 TL ayl\u0131k yans\u0131t\u0131lacak indirimden kaynakl\u0131 faiz geliri.<\/li><\/ul><p>Bu noktada, toplam indirimden 2021 d\u00f6nemine denk gelen indirim tutar\u0131, bir faiz geliri olarak &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydedilecektir. Kalan tutar ise, &#8220;480. Gelecek Y\u0131llara Ait Gelirler&#8221; hesab\u0131na kaydedilmelidir.<\/p><ul><li>\u0130ndirimden, 2021 y\u0131l\u0131na denk gelen tutar : 9,10,11,12. aylar i\u00e7in 4 ayl\u0131k (4 x 200) 800 TL olacakt\u0131r.<\/li><li>\u0130ndirimden, 2022 y\u0131l\u0131na denk gelen tutar : 1,2,3,4,5,6,7,8. aylar i\u00e7in 8 ayl\u0131k (8 x 200) 1.600 TL olacakt\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-299185a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"299185a\" 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-6627133\" data-id=\"6627133\" 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-9099167 elementor-widget elementor-widget-text-editor\" data-id=\"9099167\" 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\">112 Kamu Kesimi 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\">27.600<\/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 \u00a0800<\/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 1.600<\/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-e29ca8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e29ca8b\" 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-8084573\" data-id=\"8084573\" 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-35a8b86 elementor-widget elementor-widget-text-editor\" data-id=\"35a8b86\" 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 sat\u0131n alm\u0131\u015f oldu\u011fu hazine bonosu, nominal de\u011ferden d\u00fc\u015f\u00fck olarak al\u0131nm\u0131\u015f oldu\u011fu i\u00e7in ve bu indirimi do\u011frudan al\u0131m esnas\u0131nda \u00f6demedi\u011fimiz i\u00e7in bir faiz geliri olacakt\u0131r.<\/li><li>Faiz geliri olmas\u0131n\u0131n nedeni ise menkul k\u0131ymetin elimizde bulunmas\u0131ndan kaynakl\u0131 bir gelir olmas\u0131ndan kaynaklanmaktad\u0131r.<\/li><li>Do\u011frudan al\u0131\u015f esnas\u0131nda elde etmi\u015f oldu\u011fumuz bu gelirin; 2021 y\u0131l\u0131na denk gelen 800 TL lik k\u0131sm\u0131n\u0131 &#8220;642.Faiz Geliri&#8221; hesab\u0131na kaydettik.<\/li><li>\u00d6te yandan, indirim sonucunda, normalde al\u0131\u015f bedelleri ile kay\u0131t etti\u011fimiz hazine bonolar\u0131 veya tahvilleri nominal de\u011ferden d\u00fc\u015f\u00fck de\u011ferde kaydetmemiz menkul k\u0131ymet de\u011ferlerinde bir d\u00fc\u015f\u00fckl\u00fc\u011fe neden olaca\u011f\u0131 i\u00e7in bu farklar\u0131 112 hesab\u0131ndan d\u00fc\u015fmemiz uygun olmayacakt\u0131.<\/li><li>Bu nedenle, bir gelir olarak do\u011frudan 642 ve 480 hesaplar\u0131n\u0131 kulland\u0131k.<\/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-d870a35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d870a35\" 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-96dab0e\" data-id=\"96dab0e\" 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-57d9882 elementor-widget elementor-widget-text-editor\" data-id=\"57d9882\" 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-df982ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df982ca\" 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-23e1024\" data-id=\"23e1024\" 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-13ffb5d elementor-widget elementor-widget-text-editor\" data-id=\"13ffb5d\" 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, hazine bonosunun y\u0131l sonuna kadar tahakkuk eden 4 ayl\u0131k faiz gelirini hesaplayal\u0131m.<\/p><p>30.000 x 15 x 4 \/1200 = 1.500 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-b8b2b4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8b2b4b\" 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-6bfeef6\" data-id=\"6bfeef6\" 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-3914bae elementor-widget elementor-widget-text-editor\" data-id=\"3914bae\" 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\">1.500<\/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\">1.500<\/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-f2cfc3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2cfc3b\" 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-62408b5\" data-id=\"62408b5\" 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-e041f85 elementor-widget elementor-widget-text-editor\" data-id=\"e041f85\" 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 hazine bonosu 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 8 ayl\u0131k 1.600 TL 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-5d52342 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d52342\" 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-aba7d22\" data-id=\"aba7d22\" 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-3edad74 elementor-widget elementor-widget-text-editor\" data-id=\"3edad74\" 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\">1.600<\/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\">1.600<\/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-de34510 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de34510\" 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-d69847c\" data-id=\"d69847c\" 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-b94295c elementor-widget elementor-widget-text-editor\" data-id=\"b94295c\" 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 Hazine Bonosu Vade Sonu \u0130\u015flemleri<\/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-b82352d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b82352d\" 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-b4043ac\" data-id=\"b4043ac\" 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-70b015b elementor-widget elementor-widget-text-editor\" data-id=\"70b015b\" 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\">380.Gelecek Y\u0131llara Ait Gelirler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.600<\/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\">1.600<\/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-cad9752 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cad9752\" 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-c18b895\" data-id=\"c18b895\" 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-03b4a1f elementor-widget elementor-widget-text-editor\" data-id=\"03b4a1f\" 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>2021 Y\u0131l\u0131 sonunda d\u00f6nem sonu i\u015flemlerinde 380 hesab\u0131na aktar\u0131lan 1.600 TL tutar hazine bonosunun vadesi doldu\u011fu i\u00e7in 2022 &#8220;642.Faiz Gelirleri&#8221; hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/li><li>380 hesab\u0131 ise bor\u00e7 taraf\u0131na ters kay\u0131t yap\u0131larak gelirle\u015ftirme i\u015flemi yap\u0131ld\u0131\u011f\u0131 i\u00e7in kapat\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdfdea2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdfdea2\" 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-5018df9\" data-id=\"5018df9\" 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-79dee60 elementor-widget elementor-widget-text-editor\" data-id=\"79dee60\" 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\">30.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">112.Kamu Kesimi Tahvil Senet ve Bonolar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">30.000<\/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-0326cba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0326cba\" 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-fd7ebd0\" data-id=\"fd7ebd0\" 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-a312e6b elementor-widget elementor-widget-text-editor\" data-id=\"a312e6b\" 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>Vade Sonunda\u00a0 envanterimizdeki 30.000TL lik hazine bonosu anaparas\u0131 iade edilece\u011fi i\u00e7in 112 hesab\u0131 alacak taraf\u0131nda ters kay\u0131t yap\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><li>Yatan anapara tutar\u0131 da banka hesab\u0131n\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4b58c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4b58c3\" 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-b5d3218\" data-id=\"b5d3218\" 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-484d3a0 elementor-widget elementor-widget-text-editor\" data-id=\"484d3a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p>102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">4.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">181. Gelir Tahakkuklar\u0131<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">1.500<\/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\">3.000<\/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-c22862e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c22862e\" 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-2c23d74\" data-id=\"2c23d74\" 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-9e01f92 elementor-widget elementor-widget-text-editor\" data-id=\"9e01f92\" 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>2022 d\u00f6nemine ait 8 ayl\u0131k faiz ve 2021 d\u00f6nem sonunda tahakkuk eden ancak tahsil edilmemi\u015f faiz tahakkuklar\u0131 vade sonunda banka hesab\u0131na yatacakt\u0131r.<\/li><li>2022 y\u0131l\u0131 i\u00e7in 30.000 x 15 x 8 \/1200 = 3.000<\/li><li>20201 d\u00f6nem sonu kaydedilen 1.500 TLtahsil edilmemi\u015f faiz 01.09.2022 tarihinde tahsil edilece\u011fi i\u00e7in ters kay\u0131t ile alacak taraf\u0131nda kapat\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04c80aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04c80aa\" 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-905dacb\" data-id=\"905dacb\" 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-53d42de elementor-widget elementor-widget-text-editor\" data-id=\"53d42de\" 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<h3 class=\"elementor-heading-title elementor-size-default\">112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 D\u00f6nem Sonu De\u011ferleme ve Kar\u015f\u0131l\u0131k Ay\u0131rma \u0130\u015flemleri<\/h3>\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-5339bea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5339bea\" 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-780546f\" data-id=\"780546f\" 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-09bcdd1 elementor-widget elementor-widget-text-editor\" data-id=\"09bcdd1\" 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>112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 de\u011ferleme ve kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemleri ,\u201d110. Hisse senetleri\u201d hesab\u0131nda oldu\u011fu gibi yap\u0131lmaktad\u0131r. \u0130lgili Konu ba\u015fl\u0131\u011f\u0131na\u00a0<em><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><\/em>\u00a0ula\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-3e62c24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e62c24\" 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-14f984e\" data-id=\"14f984e\" 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-cfe6276 elementor-widget elementor-widget-docly_info_box\" data-id=\"cfe6276\" 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\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi.png\" class=\"attachment-full size-full\" alt=\"111 \u00f6zel kesim tahvil senet ve bonolar\u0131 hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/11-menkul-kiymetler\/111-ozel-kesim-tahvil-senet-ve-bonolari-hesabi\/\" class=\"details-link\">\r\n                        111 \u00d6zel Kesim Tahvil Senet ve Bonolar\u0131  <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-00f5774\" data-id=\"00f5774\" 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-78978bb elementor-widget elementor-widget-docly_info_box\" data-id=\"78978bb\" 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\/118-Diger-Menkul-Kiymetler-Hesabi.png\" class=\"attachment-full size-full\" alt=\"118 Di\u011fer Menkul K\u0131ymetler Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/118-Diger-Menkul-Kiymetler-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\/118-diger-menkul-kiymetler-hesabi\/\" class=\"details-link\">\r\n                        118 Di\u011fer Menkul K\u0131ymetler 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\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e4cc42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e4cc42\" 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-9433900\" data-id=\"9433900\" 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-23d5b2b elementor-button-info elementor-widget elementor-widget-button\" data-id=\"23d5b2b\" 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\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tek D\u00fczen Hesap Plan\u0131 A\u00e7\u0131klamalar\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 \u0130\u015fleyi\u015fi 112 kamu kesimi tahvil senet ve bonolar\u0131 hesab\u0131 , kamu kurumlar\u0131 taraf\u0131ndan ihra\u00e7 edilen, devlet tahvili ,hazine bonosu ve benzeri senetlerin takip edildi\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, 112 hesab\u0131 ile ilgili \u00f6nemli hususlar\u0131 \u00f6ncelikle ele alaca\u011f\u0131z. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6882,"parent":6525,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-6880","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>112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"112 kamu kesimi tahvil senet ve bonolar\u0131 hesab\u0131 konu anlat\u0131m\u0131 ve soru \u00e7\u00f6z\u00fcm\u00fc , 112 kamu kesimi tahvil ve hazine bonosu muhasebe kayd\u0131 \u00f6rnek\" \/>\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\/112-kamu-kesimi-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=\"112 Kamu Kesimi Tahvil Senet ve Bonolar\u0131 Hesab\u0131 - 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