{"id":7479,"date":"2022-07-17T19:58:11","date_gmt":"2022-07-17T16:58:11","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/120-alicilar-hesabi\/"},"modified":"2022-08-26T22:44:38","modified_gmt":"2022-08-26T19:44:38","slug":"120-alicilar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/120-alicilar-hesabi\/","title":{"rendered":"120 Al\u0131c\u0131lar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7479\" class=\"elementor elementor-7479\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1462585 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1462585\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf989ec\" data-id=\"bf989ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c14440 elementor-widget elementor-widget-heading\" data-id=\"9c14440\" 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\">120 Al\u0131c\u0131lar 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-8a59a66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a59a66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d25ef1\" data-id=\"9d25ef1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d62b2a1 elementor-widget elementor-widget-text-editor\" data-id=\"d62b2a1\" 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>120 Al\u0131c\u0131lar Hesab\u0131, i\u015fletmenin veresiye (kredili) satm\u0131\u015f oldu\u011fu mal veya hizmet kar\u015f\u0131l\u0131\u011f\u0131nda k\u0131ymetli bir evrak almadan olu\u015fan alacaklar\u0131n izlendi\u011fi hesaplard\u0131r.\u00a0<\/p><p>Di\u011fer bir de\u011fi\u015fle,\u00a0bu tip ticari alacaklara senetsiz alacaklar da denmektedir.<\/p><p>120 Al\u0131c\u0131lar Hesab\u0131nda kaydedilen alacaklar\u0131n vadesi 1 y\u0131l ve alt\u0131ndad\u0131r.<\/p><p>1 y\u0131ldan uzun s\u00fcreli alacaklar\u00a0 220.Al\u0131c\u0131lar hesab\u0131ndan takip edilmektedir.<\/p><p>Ayr\u0131ca, Finansal kiralamalar sonucu olu\u015fan senetsiz alacaklar da bu hesapta izlenmektedir.<\/p><p>Ancak, i\u015fletmenin ar\u0131zi olarak satt\u0131\u011f\u0131 varl\u0131klar\u0131n\u0131 (s\u00fcreklilik arz etmeyen ve i\u015fletmenin faaliyet konusu d\u0131\u015f\u0131ndaki sat\u0131\u015flar; \u00f6rn. Duran varl\u0131k sat\u0131\u015f\u0131 gibi), sat\u0131n alanlardan olu\u015fan senetsiz alacaklar 120 Al\u0131c\u0131lar Hesab\u0131 i\u00e7erisinde hesapta de\u011fil \u201c136 Di\u011fer \u00c7e\u015fitli Alacaklar\u201d\u00a0 hesab\u0131nda izlenmektedir.\u00a0<\/p><p>Ayr\u0131ca,120 hesab\u0131 Tekd\u00fczen hesap Plan\u0131nda, D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Ticari Alacaklar Grubunda (12) yer almaktad\u0131r.<\/p><p>\u015eimdi de 120.Al\u0131c\u0131lar hesab\u0131n\u0131n i\u015fleyi\u015fi ile ilgili \u00f6nemli noktalar\u0131 ele alal\u0131m.<\/p><ul><li>Bu hesaba kaydedilen T\u00fcrk paras\u0131 cinsinden olan senetsiz alacaklar VUK\u2019 a g\u00f6re mukayyet de\u011fer (muhasebe kay\u0131tlar\u0131nda g\u00f6r\u00fclen de\u011fer, defter de\u011feri) ile de\u011ferlenir.<\/li><li>Yabanc\u0131 para birimi \u00fczerinden olan alacaklar ise bilan\u00e7o tarihindeki kur \u00fczerinden de\u011ferlemeye tabi tutulur. Yabanc\u0131 para de\u011ferleme sonucu alacak miktar\u0131 artarsa art\u0131\u015f miktar\u0131 646 Kambiyo Karlar\u0131 hesab\u0131 alaca\u011f\u0131nda, e\u011fer alacak miktar\u0131 azal\u0131rsa 656 Kambiyo Zararlar\u0131 hesab\u0131 borcunda izlenmektedir.<\/li><li>Al\u0131c\u0131lar hesab\u0131 daima bor\u00e7 bakiye verir, alacak bakiyesi vermez. Bor\u00e7 bakiyesi i\u015fletmenin t\u00fcm senetsiz ticari alacaklar\u0131n\u0131 g\u00f6sterir.<\/li><li>Her bir m\u00fc\u015fteriden olan alacaklar ayr\u0131 ayr\u0131 olarak yard\u0131mc\u0131 hesaplarda i\u015flenir. ( \u00d6rn. 120.001 \u0130zmir Ltd. \u015eti., 120.002 Giresun A\u015f., 120.003 Ahmet D\u00f6nmez vb. gibi )<\/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-e44ae91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e44ae91\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49c6baa\" data-id=\"49c6baa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afb2134 elementor-widget elementor-widget-heading\" data-id=\"afb2134\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilen \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-b150842 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b150842\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f14f01d\" data-id=\"f14f01d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62e3686 elementor-widget elementor-widget-text-editor\" data-id=\"62e3686\" 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>\u00d6nceki d\u00f6nemden devreden senetsiz ticari alacaklar.<\/li><li>\u0130\u015fletmenin yapm\u0131\u015f oldu\u011fu kredili mal sat\u0131\u015f\u0131 durumunda.<\/li><li>Sat\u0131c\u0131 i\u015fletme taraf\u0131ndan \u00f6denen ancak al\u0131c\u0131ya ait olan sat\u0131\u015f giderleri.<\/li><li>S\u00f6zle\u015fme gere\u011fince al\u0131c\u0131 taraf\u0131n aleyhine y\u00fcr\u00fct\u00fclen faizler.<\/li><li>Yabanc\u0131 para alacaklar\u0131n de\u011ferleme sonucu alacak miktar\u0131nda olu\u015fan art\u0131\u015f.<\/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-127c1ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"127c1ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b175e3\" data-id=\"6b175e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee5069c elementor-widget elementor-widget-heading\" data-id=\"ee5069c\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 Alacak Taraf\u0131na Kaydedilen \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-a5fa50c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5fa50c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72afaa7\" data-id=\"72afaa7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cffe3c elementor-widget elementor-widget-text-editor\" data-id=\"5cffe3c\" 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\u0131c\u0131 taraf\u0131ndan sat\u0131c\u0131 firmaya yap\u0131lan \u00f6demeler.<\/li><li>Al\u0131c\u0131 kredili borcuna kar\u015f\u0131l\u0131k sat\u0131c\u0131 firmaya \u00e7ek veya senet vermesi.<\/li><li>Al\u0131c\u0131 borcuna kar\u015f\u0131l\u0131k bankadan \u00f6deme yapmas\u0131.<\/li><li>Sat\u0131\u015f tutar\u0131 \u00fczerinden yap\u0131lan iskontolar.<\/li><li>Kredili sat\u0131lan mal\u0131n iadesi durumu.<\/li><li>Yabanc\u0131 para alacaklar\u0131n de\u011ferleme sonucu alacak miktar\u0131nda olu\u015fan azal\u0131\u015f.<\/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-052ddd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"052ddd2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c3f082\" data-id=\"4c3f082\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9db2475 elementor-widget elementor-widget-heading\" data-id=\"9db2475\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 \u00d6rnek Sorular<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5793ade elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5793ade\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-455ddd1\" data-id=\"455ddd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1798d8f elementor-widget elementor-widget-text-editor\" data-id=\"1798d8f\" 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>&#8220;120. Al\u0131c\u0131lar Hesab\u0131&#8221; i\u00e7erisinde yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnek muhasebe kay\u0131tlar\u0131n\u0131 a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63c81d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63c81d0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1083afc\" data-id=\"1083afc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49d2639 elementor-widget elementor-widget-heading\" data-id=\"49d2639\" 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\">Kredili Ticari Mal Sat\u0131\u015f\u0131 Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0360b70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0360b70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5aa3076\" data-id=\"5aa3076\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fc5da1 elementor-widget elementor-widget-text-editor\" data-id=\"9fc5da1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>X i\u015fletmesi tamam\u0131 veresiye olmak \u00fczere KDV hari\u00e7 25.000 TL\u2019 lik senetsiz ticari mal satm\u0131\u015ft\u0131r. (KDV oran\u0131 %8)<\/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-b4eb079 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4eb079\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-009eabe\" data-id=\"009eabe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebc8c5d elementor-widget elementor-widget-text-editor\" data-id=\"ebc8c5d\" 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\">120 Al\u0131c\u0131lar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">27.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">600.Yurti\u00e7i Sat\u0131\u015flar<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">25.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a02.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d83eb4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d83eb4f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c467d9e\" data-id=\"c467d9e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-630eab4 elementor-widget elementor-widget-text-editor\" data-id=\"630eab4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131daki kay\u0131tta bir mal sat\u0131\u015f\u0131 ger\u00e7ekle\u015fti\u011fi i\u00e7in pasif karakterli bir hesap olan 600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131 kdv hari\u00e7 (matrah) sat\u0131\u015f tutar\u0131 kadar alacaklan\u0131r.\u00a0<\/p><p>Ayn\u0131 \u015fekilde sat\u0131\u015f dolay\u0131s\u0131 ile olu\u015fan KDV dolay\u0131s\u0131 ile de yine pasif karakterli bir hesap olan 391 Hesaplanan KDV hesab\u0131 alacakland\u0131r\u0131l\u0131r.\u00a0<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda ise bu iki hesab\u0131n toplam tutar\u0131 kadar i\u015fletmenin kredili alaca\u011f\u0131 artmas\u0131 sebebi ile 120 Al\u0131c\u0131lar hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-216d5ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"216d5ec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d4ce26d\" data-id=\"d4ce26d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b129861 elementor-widget elementor-widget-heading\" data-id=\"b129861\" 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\">S\u00f6zle\u015fme Gere\u011fi Al\u0131c\u0131ya Ait Sat\u0131\u015f Giderlerinin Muhasebe\u015ftirilmesi<\/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-1c59533 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c59533\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1492dd7\" data-id=\"1492dd7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8af8817 elementor-widget elementor-widget-text-editor\" data-id=\"8af8817\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>X i\u015fletmesi, al\u0131c\u0131 ile \u00f6ncesinde yapm\u0131\u015f oldu\u011fu s\u00f6zle\u015fme gere\u011fince al\u0131c\u0131ya ait olan KDV dahil 1.180 TL\u2019 lik nakliye bedelini nakden \u00f6demi\u015ftir. ( KDV oran\u0131 %18 )<\/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-6112461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6112461\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7507af3\" data-id=\"7507af3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-775ce43 elementor-widget elementor-widget-text-editor\" data-id=\"775ce43\" 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\">120 Al\u0131c\u0131lar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.180<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.180<\/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-1e590db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e590db\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af77f73\" data-id=\"af77f73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-789772d elementor-widget elementor-widget-text-editor\" data-id=\"789772d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta X i\u015fletmesi s\u00f6zle\u015fme gere\u011fi al\u0131c\u0131 i\u015fletmeye ait olan sat\u0131\u015f giderlerini nakden \u00f6demesi ile al\u0131c\u0131 i\u015fletmeden olan alaca\u011f\u0131 \u00f6deme tutar\u0131n\u0131n tamam\u0131 kadar artaca\u011f\u0131 i\u00e7in 120 al\u0131c\u0131lar hesab\u0131 artm\u0131\u015f, bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Nakliye bedeli \u00f6demesi nakden ger\u00e7ekle\u015fti\u011fi i\u00e7in de i\u015fletmenin kasas\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ancak, \u00f6rne\u011fimizde sadece bu giderin \u00f6denmesi kayd\u0131 g\u00f6sterilmektedir.<\/p><p>Nakliye giderini sat\u0131c\u0131n\u0131n \u00f6dedi\u011fi bu gibi durumlarda; \u00f6denen KDV Dahil sat\u0131\u015f giderinin 1.0000 TL si 760.Pazarlama sat\u0131\u015f giderlerinin borcuna,180 TL 391.Hesaplanan KDV hesab\u0131n\u0131n borcuna kaydedilerek kar\u015f\u0131l\u0131\u011f\u0131nda 120. Al\u0131c\u0131lar hesab\u0131 alacakland\u0131r\u0131l\u0131r.<\/p><p>\u00d6zetle, yapm\u0131\u015f oldu\u011fumuz kay\u0131t, i\u015fte bu 120 hesab\u0131n\u0131n alacak taraf\u0131na yap\u0131lan kayd\u0131n \u00f6denmesidir.<\/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-ba4fd33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba4fd33\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d88b274\" data-id=\"d88b274\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f8f13d elementor-widget elementor-widget-heading\" data-id=\"3f8f13d\" 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\">Sat\u0131\u015f \u0130skontosu Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a374a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a374a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80cb574\" data-id=\"80cb574\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff4e8d1 elementor-widget elementor-widget-text-editor\" data-id=\"ff4e8d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>X i\u015fletmesi daha \u00f6nce kredili satm\u0131\u015f oldu\u011fu KDV dahil 3.500 TL\u2019 lik mala al\u0131c\u0131 talebi de g\u00f6z \u00f6n\u00fcne al\u0131narak %10 iskonto yapm\u0131\u015ft\u0131r. (KDV dikkate al\u0131nmam\u0131\u015ft\u0131r)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3efaf4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3efaf4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b800bcb\" data-id=\"b800bcb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b2b6188 elementor-widget elementor-widget-text-editor\" data-id=\"b2b6188\" 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\">611.Sat\u0131\u015f \u0130skontosu<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">350<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120 Al\u0131c\u0131lar Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">350<\/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-699c7f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"699c7f3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ac7bb0\" data-id=\"5ac7bb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d06c97 elementor-widget elementor-widget-text-editor\" data-id=\"0d06c97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131daki kay\u0131tta i\u015fletme satm\u0131\u015f oldu\u011fu mala indirim uygulamas\u0131 ile bir gelir-gider tablosu hesab\u0131 olan 611 Sat\u0131\u015f iskontosu hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ayn\u0131 zamanda al\u0131c\u0131n\u0131n A i\u015fletmesine olan borcu da 350 (3.500*%10) TL azald\u0131\u011f\u0131 i\u00e7in al\u0131c\u0131lar hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e706ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e706ff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61e5cb7\" data-id=\"61e5cb7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50824d3 elementor-widget elementor-widget-heading\" data-id=\"50824d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Al\u0131c\u0131 Firmadan Yap\u0131lan Tahsilat\u0131n Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6cc8a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6cc8a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e80090b\" data-id=\"e80090b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c70956 elementor-widget elementor-widget-text-editor\" data-id=\"2c70956\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, daha \u00f6nce yapm\u0131\u015f oldu\u011fu KDV hari\u00e7 kredili sat\u0131\u015f\u0131 kar\u015f\u0131l\u0131\u011f\u0131 bor\u00e7lanan kar\u015f\u0131 firmadan borcu kar\u015f\u0131l\u0131\u011f\u0131nda 25.000 TL\u2019lik \u00e7ek,18.000 TL\u2019lik k\u0131sm\u0131n\u0131 banka havalesi ve kalan k\u0131sm\u0131n\u0131 da nakden tahsil etmi\u015ftir. (KDV oran\u0131 %8)<\/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-c7634bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7634bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-beebaaa\" data-id=\"beebaaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b255a7 elementor-widget elementor-widget-text-editor\" data-id=\"6b255a7\" 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\">101.Al\u0131nan \u00c7ekler\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">25.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">102.Bankalar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">18.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0100.Kasa<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a0 5.600<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120.Al\u0131c\u0131lar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">48.600<\/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-ed44aa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed44aa6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3faa6e\" data-id=\"f3faa6e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d43366b elementor-widget elementor-widget-text-editor\" data-id=\"d43366b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu kay\u0131tta A i\u015fletmesi KDV dahil 48.600 TL [45.000+3.600(45.000*%8)] alaca\u011f\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7ek, banka havalesi ve nakit \u00f6deme ald\u0131\u011f\u0131 i\u00e7in \u00fc\u00e7\u00fc de aktif hesap olan Al\u0131nan \u00c7ekler, Bankalar ve Kasa hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda da A i\u015fletmesinin alaca\u011f\u0131 azald\u0131\u011f\u0131 i\u00e7in de al\u0131c\u0131lar hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d467f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d467f5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e66ef92\" data-id=\"e66ef92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d7c57d elementor-widget elementor-widget-heading\" data-id=\"1d7c57d\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 D\u00f6nem Sonu \u0130\u015flemleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d2b33c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d2b33c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-890673d\" data-id=\"890673d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfd9b9c elementor-widget elementor-widget-text-editor\" data-id=\"dfd9b9c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletmeler, d\u00f6nem sonu muhasebe d\u0131\u015f\u0131 envanter i\u015flemleri ile al\u0131c\u0131lar hesab\u0131 alt hesaplar\u0131 olan m\u00fc\u015fterilerine kendi i\u00e7inde kay\u0131tl\u0131 hesap bakiyelerini bildirerek m\u00fc\u015fterilerle kar\u015f\u0131l\u0131kl\u0131 mutabakat sa\u011flar ve kendi kay\u0131tlar\u0131nda eksik veyahut hata varsa d\u00fczeltme i\u015flemlerini yaparlar.<\/p><p>E\u011fer al\u0131c\u0131lardan yabanc\u0131 para \u00fczerinden alacaklar\u0131 varsa bunlar\u0131 de\u011ferlemeye tabi tutarak gerekli kay\u0131tlar al\u0131r ve bu yabanc\u0131 para alacaklar\u0131n\u0131 bilan\u00e7o g\u00fcn\u00fcndeki de\u011ferine getirir.<\/p><p>\u0130\u015fletmenin zaman\u0131nda tahsil etmesi gerekli ancak tahsil edilmemi\u015f olan ve de tahsil edememe riski bulunan alacaklar\u0131 i\u00e7in de i\u015fletme kar\u015f\u0131l\u0131klar ay\u0131r\u0131r.<\/p><p>Yap\u0131lan t\u00fcm bu i\u015flemlerden sonra da i\u015fletme al\u0131c\u0131lar hesab\u0131 kalan\u0131n\u0131 bilan\u00e7oya aktar\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-7b7c3e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b7c3e3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aacc9f0\" data-id=\"aacc9f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afa3e64 elementor-widget elementor-widget-heading\" data-id=\"afa3e64\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 D\u00f6nem Sonu \u0130\u015flemleri \u00d6rnek Sorular<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a570972 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a570972\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-583204f\" data-id=\"583204f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef02e99 elementor-widget elementor-widget-heading\" data-id=\"ef02e99\" 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\">120 Al\u0131c\u0131lar Hesab\u0131 Mutabakat \u0130\u015flemleri D\u00fczeltme Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0b4150 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0b4150\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d3c634\" data-id=\"3d3c634\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-804b140 elementor-widget elementor-widget-text-editor\" data-id=\"804b140\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, m\u00fc\u015fteri mutabakat i\u015flemleri sonucu al\u0131c\u0131 X\u2019 den yap\u0131lan 2.500 TL\u2019 lik tahsili, al\u0131c\u0131 Y\u2019 nin hesab\u0131na kaydetmi\u015f oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43dc178 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43dc178\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44dc0dd\" data-id=\"44dc0dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-047d91c elementor-widget elementor-widget-text-editor\" data-id=\"047d91c\" 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\">120. Al\u0131c\u0131lar\u00a0 ( Al\u0131c\u0131 Y)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">2.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120. Al\u0131c\u0131lar\u00a0 ( Al\u0131c\u0131 X)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.500<\/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-5b3febc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b3febc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8c595c\" data-id=\"b8c595c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfb017e elementor-widget elementor-widget-text-editor\" data-id=\"cfb017e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131da yap\u0131lan d\u00fczeltme kayd\u0131 ile i\u015fletme 2.500 TL lik tahsili Al\u0131c\u0131 X den yapt\u0131\u011f\u0131 i\u00e7in 120 al\u0131c\u0131lar alt hesab\u0131 olan al\u0131c\u0131 X hesab\u0131 \u00f6deme yapt\u0131\u011f\u0131 i\u00e7in azal\u0131r ve alacakland\u0131r\u0131l\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda ise daha \u00f6nce yanl\u0131\u015fl\u0131kla alacakland\u0131r\u0131lan al\u0131c\u0131lar alt hesab\u0131 olan Al\u0131c\u0131 Y hesab\u0131 yukar\u0131daki d\u00fczeltme kayd\u0131 ile bor\u00e7land\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6010bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6010bd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8eddf2\" data-id=\"f8eddf2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5477ef3 elementor-widget elementor-widget-heading\" data-id=\"5477ef3\" 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\">120 Al\u0131c\u0131lar D\u00f6nem Sonu Faiz Tahakkuk Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28ce4ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28ce4ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0e5499\" data-id=\"b0e5499\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-150c6c4 elementor-widget elementor-widget-text-editor\" data-id=\"150c6c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, yap\u0131lan s\u00f6zle\u015fme gere\u011fince \u00f6deme yapmamas\u0131 sebebi ile d\u00f6nem sonunda Al\u0131c\u0131 Y\u2019 nin borcuna 800 TL faiz tahakkuk ettirmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42e52da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42e52da\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc8cb95\" data-id=\"fc8cb95\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29916e0 elementor-widget elementor-widget-text-editor\" data-id=\"29916e0\" 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\">120.Al\u0131c\u0131lar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">800<\/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\">800<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3493134 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3493134\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5de6548\" data-id=\"5de6548\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62194e2 elementor-widget elementor-widget-text-editor\" data-id=\"62194e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yap\u0131lan kay\u0131tta A i\u015fletmesi Al\u0131c\u0131 Y\u2019 den olan alaca\u011f\u0131na faiz tahakkuk ettirdi\u011fi i\u00e7in alaca\u011f\u0131 artm\u0131\u015f ve 120 Al\u0131c\u0131lar Hesab\u0131 alt hesab\u0131 olan Faiz kadar artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>\u0130\u015fletme gelir elde etti\u011fi i\u00e7inde kar\u015f\u0131l\u0131\u011f\u0131nda 642 Faiz gelirleri hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b6a192b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6a192b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f0da11\" data-id=\"1f0da11\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49b523e elementor-widget elementor-widget-heading\" data-id=\"49b523e\" 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\">Yabanc\u0131 Para Cinsinden Ticari Alacaklar\u0131n De\u011ferlemesi<\/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-2d07307 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d07307\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a99e496\" data-id=\"a99e496\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c8b369 elementor-widget elementor-widget-text-editor\" data-id=\"6c8b369\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, 10.08.2022 tarihinde X i\u015fletmesine kdv hari\u00e7 6.000 USD\u2019 lik kredili mal sat\u0131\u015f\u0131 yapm\u0131\u015ft\u0131r. A i\u015fletmesi 25.08.2022 tarihinde mal\u0131n kdv hari\u00e7 2.000 USD\u2019 lik k\u0131sm\u0131n\u0131 iade etmi\u015ftir. Taraflar KDV\u2019 nin nakden \u00f6denmesi hususunda anla\u015fm\u0131\u015flard\u0131r.<\/p><p>(KDV oran\u0131 % 8 &#8211; 10.08.2022 tarihi 1$= 5,50 TL &#8211; 25.08.2022 tarihi 1$=5,80 TL \u2013 31.12.2022 tarihi 1$=6 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-959dd97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"959dd97\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d1a222\" data-id=\"4d1a222\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f2e172 elementor-widget elementor-widget-docly_list_item\" data-id=\"1f2e172\" data-element_type=\"widget\" data-widget_type=\"docly_list_item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"steps-panel\">\r\n                <ul class=\"ordered-list steps\">\r\n                                                    <li class=\"elementor-repeater-item-3ac857c\">\r\n                                    <p>10.08.2022<\/p>                                <\/li>\r\n                                                <\/ul>\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-bef5a99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bef5a99\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54050c6\" data-id=\"54050c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-125b87e elementor-widget elementor-widget-text-editor\" data-id=\"125b87e\" 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\">120.Al\u0131c\u0131lar<\/p><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">33.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">100 Kasa<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 2.640\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">600.Yurti\u00e7i Sat\u0131\u015flar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">33.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391.Hesaplanan KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 2.640<\/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-3172a4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3172a4d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59c0eaf\" data-id=\"59c0eaf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d971788 elementor-widget elementor-widget-text-editor\" data-id=\"d971788\" 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>( 6.000 usd * 5,50 TL)\u00a0 \u00a0= 33.000 KDV hari\u00e7 mal tutar\u0131,<\/li><li>\u00a0(6.000*%8) 480 usd * 5,50 KDV Tutar\u0131 olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1f3f24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1f3f24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97ee0d5\" data-id=\"97ee0d5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b836e95 elementor-widget elementor-widget-text-editor\" data-id=\"b836e95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131da sat\u0131\u015f tarihi dolar kuru baz al\u0131narak mal sat\u0131\u015f kayd\u0131 yap\u0131lm\u0131\u015ft\u0131r. Kredili sat\u0131\u015f i\u015flemi ile i\u015fletmenin alaca\u011f\u0131 artt\u0131\u011f\u0131 i\u00e7in 120 Al\u0131c\u0131lar Hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ayr\u0131ca anla\u015fma gere\u011fi Kdv nakit tahsil edildi\u011fi i\u00e7in 100 Kasa hesab\u0131 da artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda da sat\u0131\u015f ve sat\u0131\u015f\u0131n ilgili kdv hesab\u0131 olan 600 Yurti\u00e7i sat\u0131\u015flar ve 391 Hesaplanan Kdv hesaplar\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8550374 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8550374\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d58f46\" data-id=\"8d58f46\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bfaf06 elementor-widget elementor-widget-docly_list_item\" data-id=\"2bfaf06\" data-element_type=\"widget\" data-widget_type=\"docly_list_item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"steps-panel\">\r\n                <ul class=\"ordered-list steps\">\r\n                                                    <li class=\"elementor-repeater-item-f16478b\">\r\n                                    <p>25.08.2022<\/p>                                <\/li>\r\n                                                <\/ul>\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-375893a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375893a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a3a879\" data-id=\"8a3a879\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-efa1eb4 elementor-widget elementor-widget-text-editor\" data-id=\"efa1eb4\" 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>610.Sat\u0131\u015ftan \u0130adeler<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">11.600<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191.\u0130ndirilecek KDV \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0 928<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">120.Al\u0131c\u0131lar<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">11.600<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 \u00a0 \u00a0928<\/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-a90e0bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a90e0bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c2bd69f\" data-id=\"c2bd69f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3a2691 elementor-widget elementor-widget-text-editor\" data-id=\"d3a2691\" 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>( 2.000 usd * 5,80 TL ) = 11.600 \u0130ade Tutar\u0131<\/li><li>(2.000*%8) 160 usd * 5,80 = 928 \u0130ade KDV<\/li><\/ul><p>Yukar\u0131daki kay\u0131t 25.08.2022 olan iade tarihi dolar kuru baz al\u0131narak yap\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kayda g\u00f6re mal\u0131n sat\u0131\u015f sonras\u0131 iadesi s\u00f6z konusu oldu\u011fu i\u00e7in 610 sat\u0131\u015f iadesi hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fletmenin alaca\u011f\u0131, iade tutar\u0131 kadar azald\u0131\u011f\u0131 i\u00e7in de 120 Al\u0131c\u0131lar hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f iadesinin KDV\u2019 si 191 indirilecek KDV Hesab\u0131 bor\u00e7lu k\u0131sm\u0131na at\u0131lm\u0131\u015f ve onun da \u00f6demesi anla\u015fma gere\u011fi pe\u015fin oldu\u011fu i\u00e7in 100 Kasa hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-83092f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83092f3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a6d577\" data-id=\"5a6d577\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8a06b8 elementor-widget elementor-widget-docly_list_item\" data-id=\"c8a06b8\" data-element_type=\"widget\" data-widget_type=\"docly_list_item.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"steps-panel\">\r\n                <ul class=\"ordered-list steps\">\r\n                                                    <li class=\"elementor-repeater-item-7245794\">\r\n                                    <p>31.12.2022<\/p>                                <\/li>\r\n                                                <\/ul>\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-4446bff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4446bff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-504062c\" data-id=\"504062c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5e1bd4 elementor-widget elementor-widget-text-editor\" data-id=\"c5e1bd4\" 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\">120. Al\u0131c\u0131lar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">2.600<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">646.Kambiyo Karlar\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">2.600<\/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-9742e1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9742e1a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8f4721b\" data-id=\"8f4721b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c9bb95 elementor-widget elementor-widget-text-editor\" data-id=\"0c9bb95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme d\u00f6nem sonu de\u011ferleme kayd\u0131na g\u00f6re;<\/p><ul><li>Al\u0131c\u0131 X\u2019 in de\u011ferleme \u00f6ncesi bor\u00e7 bakiyesi 33.000 TL \u2013 11.600 TL = 21.400 TL<\/li><li>Al\u0131c\u0131 X in iade sonras\u0131 dolar cinsinden bor\u00e7 bakiyesi 6.000 $ &#8211; 2.000 $ = 4.000 $<\/li><li>USD bor\u00e7 bakiyesinin d\u00f6nem sonu olan 31.12.20.. tarihi usd kuruna g\u00f6re de\u011feri 4.000 $ * 6 TL = 24.000 TL<\/li><li>000 TL \u2013 21.400 = 2.600 TL<\/li><\/ul><p>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere d\u00f6nem sonu de\u011ferleme sonucu ile de\u011ferleme \u00f6ncesi aras\u0131nda 2.600 TL olumlu bir fark olu\u015fmu\u015f bu fark da 642 Kambiyo kar\u0131n\u0131n alacak k\u0131sm\u0131na kaydedilmi\u015ftir. Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin Al\u0131c\u0131 X\u2019 den olan alaca\u011f\u0131 artt\u0131\u011f\u0131 i\u00e7in de 120 Al\u0131c\u0131lar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e9e417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e9e417\" data-element_type=\"section\">\n\t\t\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-906ee2f\" data-id=\"906ee2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e056a9 elementor-widget elementor-widget-docly_info_box\" data-id=\"5e056a9\" 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\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi.png\" class=\"attachment-full size-full\" alt=\"119 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/06\/119-Menkul-Kiymetler-Deger-Dusuklugu-Karsiligi-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\/119-menkul-kiymetler-deger-dusuklugu-karsiligi\/\" class=\"details-link\">\r\n                        119 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\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-835e8e1\" data-id=\"835e8e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-131baaf elementor-widget elementor-widget-docly_info_box\" data-id=\"131baaf\" 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\/08\/121-Alacak-Senetleri.png\" class=\"attachment-full size-full\" alt=\"121 Alacak Senetleri\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/08\/121-Alacak-Senetleri-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/121-alacak-senetleri\/\" class=\"details-link\">\r\n                        121 Alacak Senetleri Hesab\u0131 Konu Anlat\u0131m\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-52b7463 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52b7463\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf14e60\" data-id=\"cf14e60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d52c85 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"2d52c85\" 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.gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tekd\u00fczen Hesap Plan\u0131<\/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>120 Al\u0131c\u0131lar Hesab\u0131 \u0130\u015fleyi\u015fi 120 Al\u0131c\u0131lar Hesab\u0131, i\u015fletmenin veresiye (kredili) satm\u0131\u015f oldu\u011fu mal veya hizmet kar\u015f\u0131l\u0131\u011f\u0131nda k\u0131ymetli bir evrak almadan olu\u015fan alacaklar\u0131n izlendi\u011fi hesaplard\u0131r.\u00a0 Di\u011fer bir de\u011fi\u015fle,\u00a0bu tip ticari alacaklara senetsiz alacaklar da denmektedir. 120 Al\u0131c\u0131lar Hesab\u0131nda kaydedilen alacaklar\u0131n vadesi 1 y\u0131l ve alt\u0131ndad\u0131r. 1 y\u0131ldan uzun s\u00fcreli alacaklar\u00a0 220.Al\u0131c\u0131lar hesab\u0131ndan takip edilmektedir. Ayr\u0131ca, Finansal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7488,"parent":7478,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7479","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>120 Al\u0131c\u0131lar Hesab\u0131 - \u00d6rnek Sorular - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"120 al\u0131c\u0131lar hesab\u0131 Konu Anlat\u0131m\u0131, \u00d6rnek Sorular, 120 hesab\u0131 \u00f6rnek uygulamalar, 120 al\u0131c\u0131lar hesab\u0131 muhasebe kayd\u0131, 120 d\u00f6nem sonu i\u015flemleri\" \/>\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\/12-ticari-alacaklar\/120-alicilar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"120 Al\u0131c\u0131lar Hesab\u0131 - 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