{"id":7579,"date":"2022-08-26T20:53:42","date_gmt":"2022-08-26T17:53:42","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/121-alacak-senetleri\/"},"modified":"2022-10-23T21:24:20","modified_gmt":"2022-10-23T18:24:20","slug":"121-alacak-senetleri","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/121-alacak-senetleri\/","title":{"rendered":"121 Alacak Senetleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7579\" class=\"elementor elementor-7579\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1fb1c41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fb1c41\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4727294\" data-id=\"4727294\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1dadbd4 elementor-widget elementor-widget-heading\" data-id=\"1dadbd4\" 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\">121 Alacak Senetleri Hesab\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-5596c16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5596c16\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-524dce3\" data-id=\"524dce3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d03edf4 elementor-widget elementor-widget-text-editor\" data-id=\"d03edf4\" data-element_type=\"widget\" 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>121 Alacak Senetleri Hesab\u0131, i\u015fletmenin ticari faaliyeti ile ilgili konularda yapt\u0131\u011f\u0131 mal veya hizmet sat\u0131\u015flar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda alm\u0131\u015f oldu\u011fu, 1 y\u0131la kadar vadeli k\u0131ymetli evraklar\u0131n izlendi\u011fi hesapt\u0131r.<\/p><p>121 hesab\u0131 Tekd\u00fczen hesap Plan\u0131nda, D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Ticari Alacaklar Grubunda (12) yer almaktad\u0131r.<\/p><p>121 Alacak senetleri hesab\u0131 k\u0131sa vadeli olan alacak senetlerinin izlendi\u011fi hesapt\u0131r.<\/p><p>Ayr\u0131ca, vadesi bir y\u0131ldan uzun olan alacak senetleri ise 221 Alacak senetleri hesab\u0131nda izlenmekte ve d\u00f6nem sonunda ( de\u011ferleme g\u00fcn\u00fcnde) uzun vadeli olup vadesi bir y\u0131l\u0131n alt\u0131na d\u00fc\u015fen senetler 221 Alacak senetleri hesab\u0131ndan 121 Alacak senetleri hesab\u0131na aktar\u0131lmaktad\u0131r.<\/p><p>Finansal kiralamalar sonucu olu\u015fan senetli alacaklar da bu hesapta izlenmektedir.<\/p><p>Alacak senetlerine, bono ve poli\u00e7eyi \u00f6rnek olarak verebiliriz.<\/p><p>\u00d6ncelikle, konumuza ge\u00e7meden \u00f6nce bono ve poli\u00e7e kavramlar\u0131n\u0131 tan\u0131yal\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-acc0bb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acc0bb5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-69853c7\" data-id=\"69853c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41991f6 elementor-widget elementor-widget-heading\" data-id=\"41991f6\" 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\">Bono Nedir?<\/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-99ac060 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99ac060\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b0ac34\" data-id=\"7b0ac34\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-729c117 elementor-widget elementor-widget-text-editor\" data-id=\"729c117\" data-element_type=\"widget\" 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>Bono: <\/strong>Bor\u00e7-alacak ili\u015fkisini d\u00fczenleyen iki tarafl\u0131, vadesi 2 aydan az 12 aydan fazla olmamas\u0131 \u015fart\u0131 bulunan ve \u00fczerinde belli bir ki\u015fi veya kurulu\u015fa \u00f6denmesi gerekli olan miktar yaz\u0131lm\u0131\u015f senetlerdir.<\/p><ul><li><strong>Bor\u00e7lu (Muhatap):<\/strong> Bono \u00fczerinde yaz\u0131l\u0131 bedeli \u00f6deyecek olan ki\u015fidir.<\/li><li><strong>Alacakl\u0131(Lehtar):<\/strong> Bono \u00fczerinde yaz\u0131l\u0131 bedeli tahsil edecek olan ki\u015fidir.<\/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-1067680 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1067680\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-514b386\" data-id=\"514b386\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0be99b9 elementor-widget elementor-widget-heading\" data-id=\"0be99b9\" 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\">Poli\u00e7e Nedir?<\/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-e35f85f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e35f85f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32c109b\" data-id=\"32c109b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dfa6fb elementor-widget elementor-widget-text-editor\" data-id=\"6dfa6fb\" data-element_type=\"widget\" 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>Poli\u00e7e: <\/strong>Alacakl\u0131 taraf\u0131n alaca\u011f\u0131n\u0131 kendi bor\u00e7lusu oldu\u011fu ki\u015fiye devretmesi durumunda, \u00fc\u00e7 tarafl\u0131 ticari ili\u015fkiyi d\u00fczenleyen belgedir.<\/p><ul><li><strong>Ke\u015fideci:<\/strong> Poli\u00e7eyi d\u00fczenleyen ki\u015fidir.<\/li><li><strong>Muhatap:<\/strong> Poli\u00e7e \u00fczerinde yaz\u0131l\u0131 tutar\u0131n \u00f6deme sorumlusu ki\u015fidir.<\/li><li><strong>Lehtar:<\/strong> Poli\u00e7e \u00fczerinde yaz\u0131l\u0131 tutar\u0131 tahsil edecek olan ki\u015fidir.<\/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-2b0466c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0466c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-69bad17\" data-id=\"69bad17\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85f8ab3 elementor-widget elementor-widget-heading\" data-id=\"85f8ab3\" 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\">121 Alacak Senetleri Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be6ff0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be6ff0f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f80480\" data-id=\"3f80480\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ab167e elementor-widget elementor-widget-text-editor\" data-id=\"0ab167e\" data-element_type=\"widget\" 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 ticari faaliyet sonucunda alm\u0131\u015f oldu\u011fu senetler hesab\u0131n borcuna; ciro, tahsil, yenileme, iskonto vb. nedenlerle senedin elden \u00e7\u0131kar\u0131lmas\u0131 ile de hesab\u0131n alaca\u011f\u0131na kaydedilmektedir.<\/li><li>Yabanc\u0131 para cinsinden d\u00fczenlenmi\u015f senetler i\u015fletmeye al\u0131nma tarihlerindeki kur cinsinden TL\u2019 ye \u00e7evrilip kayda al\u0131nmaktad\u0131r. Yabanc\u0131 para senetlerde faiz oran\u0131 olarak de\u011ferleme g\u00fcn\u00fcndeki L\u0130BOR ( Londra Bankalar Aras\u0131 Faiz Oran\u0131) esas al\u0131n\u0131r.<\/li><li>Alacak senetleri hesab\u0131 bor\u00e7 kalan\u0131 vermektedir. Bu hesab\u0131n bor\u00e7 kalan\u0131 i\u015fletmenin elindeki senetli alacaklar\u0131n\u0131n toplam tutar\u0131n\u0131 vermektedir.<\/li><li>Alacak senetleri hesab\u0131n\u0131n alt\u0131nda birtak\u0131m yard\u0131mc\u0131 hesaplar kullan\u0131labilmektedir. Bu yard\u0131mc\u0131 hesaplar: c\u00fczdandaki, tahsildeki, takipteki, protestolu, teminattaki senetler gibi hesaplard\u0131r. Bu yard\u0131mc\u0131 hesaplar senetlerin; nerede, hangi durumda ve tutar\u0131na ili\u015fkin bilgilere kolay ula\u015f\u0131m\u0131 sa\u011flamaktad\u0131r.<\/li><li>Bu hesaba kaydedilen T\u00fcrk paras\u0131 cinsinden olan senetli alacaklar VUK\u2019 a g\u00f6re tasarruf de\u011fer (pe\u015fin de\u011fer) ile de\u011ferlenir.<\/li><li>Senetler de\u011ferleme g\u00fcn\u00fc, tasarruf de\u011fer (pe\u015fin de\u011fer) ile de\u011ferlendi\u011finde, senetlerin nominal de\u011feri ile pe\u015fin de\u011feri aras\u0131nda bir fark olu\u015fmaktad\u0131r. Bu fark da bilan\u00e7o g\u00fcn\u00fc ile senedin vade tarihi aras\u0131ndaki s\u00fcrenin faizine e\u015fit olmaktad\u0131r.<\/li><li>Bahsi ge\u00e7en fark Reeskont tutar\u0131 olarak ge\u00e7mektedir. Bu tutar\u0131n hesaplanmas\u0131 i\u00e7in ise \u201ci\u00e7 iskonto y\u00f6ntemi\u201d kullan\u0131lmaktad\u0131r.<\/li><li>Reeskont faiz oran\u0131 senet \u00fczerinde yaz\u0131l\u0131 olan faiz oran\u0131d\u0131r. Ancak senet \u00fczerinde faiz oran\u0131 belirtilmemi\u015f ise TL cinsinden d\u00fczenlenmi\u015f senetlerde \u201cMerkez Bankas\u0131 \u0130skonto Haddi\u201d faiz oran\u0131 olarak al\u0131nmaktad\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-34084b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34084b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d70e039\" data-id=\"d70e039\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1158f3e elementor-widget elementor-widget-heading\" data-id=\"1158f3e\" 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\">121 Alacak Senetleri 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-ae582a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae582a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3e00af\" data-id=\"c3e00af\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9718f72 elementor-widget elementor-widget-text-editor\" data-id=\"9718f72\" data-element_type=\"widget\" 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 senetli ticari alacaklar.<\/li><li>\u0130\u015fletmenin alm\u0131\u015f oldu\u011fu senetler.<\/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-6d5e425 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d5e425\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3273b79\" data-id=\"3273b79\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-845dab5 elementor-widget elementor-widget-heading\" data-id=\"845dab5\" 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\">121 Alacak Senetleri 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-cb3638a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb3638a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec59e14\" data-id=\"ec59e14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b031dd elementor-widget elementor-widget-text-editor\" data-id=\"2b031dd\" data-element_type=\"widget\" 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 elindeki senedi tahsile vermesi.<\/li><li>Senedin ciro edilmesi.<\/li><li>Senet yenileme i\u015flemi.<\/li><li>Senedin iskonto ettirilmesi.<\/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-543cd49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"543cd49\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d60ec4\" data-id=\"5d60ec4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f15d1ee elementor-widget elementor-widget-heading\" data-id=\"f15d1ee\" 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\">121 Alacak Senetleri 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-5d17caf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d17caf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1ea043\" data-id=\"b1ea043\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6c9609 elementor-widget elementor-widget-text-editor\" data-id=\"e6c9609\" data-element_type=\"widget\" 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>\u201c121 Alacak Senetleri Hesab\u0131\u201d 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-cec46c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cec46c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f8f268\" data-id=\"6f8f268\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eeeed0 elementor-widget elementor-widget-heading\" data-id=\"4eeeed0\" 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\">Ticari Mal Sat\u0131\u015f\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Senet Al\u0131nmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4089b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4089b2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78b39e7\" data-id=\"78b39e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed257ea elementor-widget elementor-widget-text-editor\" data-id=\"ed257ea\" data-element_type=\"widget\" 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 KDV hari\u00e7 35.000 TL\u2019 lik mal sat\u0131\u015f\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda 12.000 TL\u2019sini nakit, 15.000 TL\u2019lik senet ve kalan tutar i\u00e7in de \u00e7ek alm\u0131\u015ft\u0131r. (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-50cadfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50cadfe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a04659\" data-id=\"3a04659\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7d76f8 elementor-widget elementor-widget-text-editor\" data-id=\"f7d76f8\" data-element_type=\"widget\" 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=\"763\"><tbody><tr><td width=\"186\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><td width=\"193\"><p>B<\/p><\/td><td width=\"192\"><p>A<\/p><\/td><\/tr><tr><td width=\"186\">100 Kasa Hesab\u0131<\/td><td width=\"192\">\u00a0<\/td><td width=\"193\"><p>12.000<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"186\"><p>121 Alacak Senetleri\u00a0<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><td width=\"193\"><p>15.000<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"186\"><p>101 Al\u0131nan \u00c7ekler\u00a0<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><td width=\"193\"><p>14.300<\/p><\/td><td width=\"192\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"186\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>600 Yurti\u00e7i Sat\u0131\u015flar<\/p><\/td><td width=\"193\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>\u00a0 \u00a0 35.000<\/p><\/td><\/tr><tr><td width=\"186\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>391 Hesaplanan KDV<\/p><\/td><td width=\"193\"><p>\u00a0<\/p><\/td><td width=\"192\"><p>\u00a0 \u00a0 \u00a0 6.300<\/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-92da0f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92da0f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53eeaf3\" data-id=\"53eeaf3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8210e0e elementor-widget elementor-widget-text-editor\" data-id=\"8210e0e\" data-element_type=\"widget\" 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>Yap\u0131lan 35.000 TL\u2019lik sat\u0131\u015f sonucu bir tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in 600\u2019l\u00fc hesap bu tutar kadar alacaklan\u0131r ve ayn\u0131 \u015fekilde sat\u0131\u015fta 6.300 TL\u2019 lik (35.000*%18) bir KDV tahsilat\u0131 ger\u00e7ekle\u015fti\u011fi i\u00e7in de bu tutar kadar 391 hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Sat\u0131\u015f\u0131n 12.000 TL\u2019si nakden tahsil edildi\u011fi i\u00e7in bu tutar kadar <a href=\"http:\/\/500https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">100 Kasa<\/a> Hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r, 15.000 TL \u2018lik k\u0131sm\u0131 i\u00e7in Senet al\u0131nm\u0131\u015f ve bu durumda ilgili tutar kadar 121 Alacak senetleri Hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/li><li>Son olarak da kalan k\u0131s\u0131m kadar \u00e7ek al\u0131nd\u0131\u011f\u0131 i\u00e7in de <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/101-alinan-cekler-hesabi\/\" target=\"_blank\" rel=\"noopener\">101 Al\u0131nan \u00c7ekler<\/a> Hesab\u0131 da 14.300 TL bor\u00e7land\u0131r\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-221949f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"221949f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae32eab\" data-id=\"ae32eab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a9dd31 elementor-widget elementor-widget-heading\" data-id=\"6a9dd31\" 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\">Senetsiz Olan Alaca\u011fa Kar\u015f\u0131l\u0131k Senet Al\u0131nmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78a3e4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78a3e4e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de6d85f\" data-id=\"de6d85f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e51e4ee elementor-widget elementor-widget-text-editor\" data-id=\"e51e4ee\" data-element_type=\"widget\" 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 12.000 TL\u2019 lik senetsiz alaca\u011f\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda, 8.000 TL\u2019 lik senet ve 4.500 TL\u2019 lik de \u00e7ek alm\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-759099a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"759099a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ef5d13\" data-id=\"0ef5d13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5dfafd elementor-widget elementor-widget-text-editor\" data-id=\"a5dfafd\" data-element_type=\"widget\" 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>121. Alacak Senetleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">8.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">101 Al\u0131nan \u00c7ekler \u00a0\u00a0<\/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\">\u00a0<\/td><td width=\"137\">120 Al\u0131c\u0131lar<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">12.000<\/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 \u00a0 500<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff60755 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff60755\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6891b3\" data-id=\"d6891b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1101798 elementor-widget elementor-widget-text-editor\" data-id=\"1101798\" data-element_type=\"widget\" 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>Yap\u0131lan kay\u0131tta i\u015fletme senetsiz olan alaca\u011f\u0131 kar\u015f\u0131l\u0131\u011f\u0131 8.000 TL\u2019lik senet ald\u0131\u011f\u0131 i\u00e7in tutar kadar 121 hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/li><li>4.500 TL de \u00e7ek ald\u0131\u011f\u0131 i\u00e7in 101 hesab\u0131 bu tutar kadar bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Bunun sonucu 12.000 TL\u2019 lik senetsiz alacak azald\u0131\u011f\u0131 i\u00e7in de <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/120-alicilar-hesabi\/\" target=\"_blank\" rel=\"noopener\">120 hesab\u0131<\/a> alacakland\u0131r\u0131l\u0131r.<\/li><li>Ayr\u0131ca senetsiz alacak kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan 500 TL\u2019lik [12.000 \u2013 (8.000+4.500)] fazla tahsil de i\u015fletmenin faiz geliri say\u0131l\u0131p 642 Faiz gelirleri hesab\u0131n\u0131n alacak k\u0131sm\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-a976278 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a976278\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f152f9\" data-id=\"1f152f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7bb816 elementor-widget elementor-widget-heading\" data-id=\"f7bb816\" 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\">Senet Ciro Edilmesi<\/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-d23158f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d23158f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6fbb98\" data-id=\"e6fbb98\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4949857 elementor-widget elementor-widget-text-editor\" data-id=\"4949857\" data-element_type=\"widget\" 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\u015fletmesinin 12.500 TL\u2019 lik Senetsiz borcu bulunmaktad\u0131r, i\u015fletme bu borcunun yerine ayn\u0131 tutarda bor\u00e7lusuna senet vermi\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-0175100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0175100\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8cc29e\" data-id=\"b8cc29e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e26f08 elementor-widget elementor-widget-text-editor\" data-id=\"9e26f08\" data-element_type=\"widget\" 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\">320 Sat\u0131c\u0131lar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">12.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">12.500<\/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-1820469 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1820469\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3449596\" data-id=\"3449596\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa9f72d elementor-widget elementor-widget-text-editor\" data-id=\"aa9f72d\" data-element_type=\"widget\" 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>Kay\u0131tta g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere i\u015fletmenin senetsiz borcu azald\u0131\u011f\u0131 i\u00e7in 320 Sat\u0131c\u0131lar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Buna kar\u015f\u0131l\u0131k elinde bulunan senedi ciro etti\u011fi i\u00e7in de 121 Alacak Senetleri hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\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-c620c93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c620c93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fdada92\" data-id=\"fdada92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70fddca elementor-widget elementor-widget-heading\" data-id=\"70fddca\" 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\">Senedin Vadesinden \u00d6nce Bozdurulmas\u0131 ( Senet \u0130skontosu)<\/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-a420e26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a420e26\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af36e0f\" data-id=\"af36e0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3521570 elementor-widget elementor-widget-text-editor\" data-id=\"3521570\" data-element_type=\"widget\" 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 ihtiya\u00e7 duydu\u011fu finansman sebebi ile elinde bulunan ve hen\u00fcz vadesi gelmemi\u015f kaydi de\u011feri 15.000 TL olan senedi bankaya vererek %10 eksi\u011fine k\u0131rd\u0131rm\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-fa008a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa008a2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1da825a\" data-id=\"1da825a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e59e196 elementor-widget elementor-widget-text-editor\" data-id=\"e59e196\" data-element_type=\"widget\" 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\">13.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">780 Finansman Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\">\u00a0 1.500<\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/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-7e100c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e100c9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-574074b\" data-id=\"574074b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e158356 elementor-widget elementor-widget-text-editor\" data-id=\"e158356\" data-element_type=\"widget\" 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>Yap\u0131lan kay\u0131tta g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere i\u015fletme elindeki alacak senetlerini bankaya satt\u0131\u011f\u0131 i\u00e7in 121 Alacak senetleri azalm\u0131\u015f ve kaydi de\u011feri olan 15.000 TL alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Senedin vadesinden \u00f6nce bozdurulmas\u0131 sebebi ile olu\u015fan 1.500 TL\u2019lik kesinti (15.000*%10) i\u015fletme i\u00e7in bir gider olmakta ve 780 Finansman giderleri hesab\u0131 borcunda izlenmektedir.<\/li><li>Ayr\u0131ca banka arac\u0131l\u0131\u011f\u0131 ile yap\u0131lan sat\u0131\u015f sonucu i\u015fletmenin <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" target=\"_blank\" rel=\"noopener\">102 banka hesab\u0131<\/a> da 13.500 TL(15.000 \u2013 15.000*%10) artm\u0131\u015f ve hesap bor\u00e7land\u0131r\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-a02584a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a02584a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-167f6d7\" data-id=\"167f6d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa4244d elementor-widget elementor-widget-heading\" data-id=\"aa4244d\" 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\">Senedin Yenilenmesi \u0130\u015flemi<\/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-de6e7b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de6e7b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33b56e8\" data-id=\"33b56e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9743e5 elementor-widget elementor-widget-text-editor\" data-id=\"f9743e5\" data-element_type=\"widget\" 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 12.000 TL de\u011ferinde senet ald\u0131\u011f\u0131 ancak \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc \u00e7eken alacakl\u0131s\u0131n\u0131n 3 ay vadeli 14.500 TL\u2019 lik yeni bir senet \u00f6nerisini kabul ederek eski senedi de kendisine geri vermi\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-4c6696a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c6696a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f067a48\" data-id=\"f067a48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89f3cbe elementor-widget elementor-widget-text-editor\" data-id=\"89f3cbe\" data-element_type=\"widget\" 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>121 Alacak Senetleri<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 (Yeni Senet)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">14.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>121. Alacak Senetleri<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 (Eski Senet)<\/p><\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">12.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\">642 Faiz Gelirleri<\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 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-4d2bc31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d2bc31\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-776d4f6\" data-id=\"776d4f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-326aec1 elementor-widget elementor-widget-text-editor\" data-id=\"326aec1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yukar\u0131daki kay\u0131tta i\u015fletme elindeki 12.000 TL olan eski senedi bor\u00e7lusuna iade etti\u011fi i\u00e7in hesap bu tutar kadar alacaklan\u0131r.<\/li><li>Ayn\u0131 zamanda verilen senede kar\u015f\u0131l\u0131k al\u0131nan 14.500 TL\u2019 lik senet oldu\u011fu i\u00e7in de i\u015fletmenin Alacak Senetleri hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayr\u0131ca iki senet aras\u0131nda olu\u015fan ve A i\u015fletmesi a\u00e7\u0131s\u0131ndan bir gelir olan 2.500 TL\u2019 lik (14.500 \u2013 12.000) olumlu fark 642 Faiz gelirleri hesab\u0131n\u0131n borcuna 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-cc8db1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc8db1e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c83f89\" data-id=\"2c83f89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-536a8d7 elementor-widget elementor-widget-heading\" data-id=\"536a8d7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0130\u015fletmenin Elindeki Senedi Tahsile Vermesi \u0130\u015flemi<\/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-54d37d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54d37d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ae5e81\" data-id=\"0ae5e81\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb6b217 elementor-widget elementor-widget-text-editor\" data-id=\"cb6b217\" data-element_type=\"widget\" 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 elinde bulunan ve kay\u0131tl\u0131 de\u011feri 15.000 TL olan alacak senedini tahsil etmek \u00fczere bankaya vermi\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-8b85926 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b85926\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3629f0e\" data-id=\"3629f0e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ea20e5 elementor-widget elementor-widget-text-editor\" data-id=\"7ea20e5\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><p align=\"left\">(Tahsildeki Senetler)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><p align=\"left\">(C\u00fczdandaki Senetler)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/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-2306332 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2306332\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f6007b\" data-id=\"0f6007b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-193dcb0 elementor-widget elementor-widget-text-editor\" data-id=\"193dcb0\" data-element_type=\"widget\" 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>Kay\u0131tta da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere alacak senedi tahsile verildi\u011fi i\u00e7in hesab\u0131n alt hesaplar\u0131 kullan\u0131larak kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>Senet tahsile verildi\u011fi i\u00e7in alacak senedi hesab\u0131n\u0131n bir alt hesab\u0131 olan tahsildeki senetler hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayn\u0131 \u015fekilde tahsile verme i\u015flemi ile i\u015fletmenin c\u00fczdandaki senetleri azald\u0131\u011f\u0131 i\u00e7in yine yard\u0131mc\u0131 hesap olan c\u00fczdandaki senetler hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Bu kayda bak\u0131ld\u0131\u011f\u0131nda senet tahsil i\u00e7in bankaya verilmi\u015ftir ancak hen\u00fcz tahsil i\u015flemi ger\u00e7ekle\u015fmedi\u011fi i\u00e7in bankalar hesab\u0131 kullan\u0131lmamaktad\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-a1d0a1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1d0a1d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b81fb1f\" data-id=\"b81fb1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc1c4a1 elementor-widget elementor-widget-text-editor\" data-id=\"bc1c4a1\" data-element_type=\"widget\" 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 tahsile vermi\u015f oldu\u011fu kay\u0131tl\u0131 de\u011feri 15.000 TL olan senet banka taraf\u0131ndan 250 TL komisyon kar\u015f\u0131l\u0131\u011f\u0131 tahsil edilmi\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-9e98866 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e98866\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4da284d\" data-id=\"4da284d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44df297 elementor-widget elementor-widget-text-editor\" data-id=\"44df297\" data-element_type=\"widget\" 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\">14.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">770 Genel Y\u00f6netim Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0 \u00a0 \u00a0250<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><p align=\"left\">(Tahsildeki Senetler)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/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-cb70b44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb70b44\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa90264\" data-id=\"aa90264\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-136765e elementor-widget elementor-widget-text-editor\" data-id=\"136765e\" data-element_type=\"widget\" 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 senedin tahsili banka taraf\u0131ndan ger\u00e7ekle\u015fti\u011fi i\u00e7in bir alt hesap olan tahsildeki senetler hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Bu i\u015flem sonucu i\u015fletmenin banka hesab\u0131na da komisyon kesintisi sonucu kalan 14.750 TL kadar para giri\u015fi oldu\u011fu i\u00e7in artm\u0131\u015f ve hesap bu tutar kadar bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayr\u0131ca, bankaya \u00f6denen 250 TL\u2019 lik komisyon da i\u015fletme i\u00e7in bir gider olup 770 Genel Y\u00f6netim Giderleri hesab\u0131n\u0131n borcuna 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-c6d7765 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6d7765\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c6c9cb\" data-id=\"1c6c9cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7b28f3 elementor-widget elementor-widget-heading\" data-id=\"b7b28f3\" 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\">Senedin Protesto Ettirilmesi<\/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-39d7a44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39d7a44\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96e74e3\" data-id=\"96e74e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-492a807 elementor-widget elementor-widget-text-editor\" data-id=\"492a807\" data-element_type=\"widget\" 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 vadesi gelmi\u015f olan 3.500 TL\u2019 lik senedini tahsil edememi\u015f ve 200 TL protesto masraf\u0131n\u0131 nakden \u00f6deyerek senedi protesto 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-7892f7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7892f7e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e9876b\" data-id=\"0e9876b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cf9c2b elementor-widget elementor-widget-text-editor\" data-id=\"1cf9c2b\" data-element_type=\"widget\" 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\">121. Alacak Senetleri (Protestolu Senetler)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.700<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>121. Alacak Senetleri<\/p><p>(C\u00fczdandaki Senetler)<\/p><\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">3.500<\/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 \u00a0200<\/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-684cfd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"684cfd4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ffae0d\" data-id=\"1ffae0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8df9fb3 elementor-widget elementor-widget-text-editor\" data-id=\"8df9fb3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yukar\u0131daki kay\u0131tta g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi i\u015fletmenin protestolu senedi artt\u0131\u011f\u0131 i\u00e7in 121 Alacak Senetleri Hesab\u0131n\u0131n yard\u0131mc\u0131 hesab\u0131 olan Protestolu Senetler hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>C\u00fczdandaki senetler azald\u0131\u011f\u0131 i\u00e7in de 121 Alacak Senetleri Hesab\u0131n\u0131n yard\u0131mc\u0131 hesab\u0131 olan C\u00fczdandaki Senetler hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Protesto masraf\u0131 olan 200 TL de ister yukar\u0131daki gibi protestolu senet tutar\u0131na eklenebilir istenirse de bir gider hesab\u0131 borcunda takip edilebilir.<\/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-e04be7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e04be7c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd6aaa6\" data-id=\"dd6aaa6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-789a375 elementor-widget elementor-widget-docly_list_item\" data-id=\"789a375\" 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-3a0e098\">\r\n                                    <ul><li>Protesto Masraf\u0131n\u0131n bir gider hesab\u0131na kaydedilmesi durumu:<\/li><\/ul>                                <\/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-7d2e451 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d2e451\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a6439b\" data-id=\"9a6439b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5c4f05 elementor-widget elementor-widget-text-editor\" data-id=\"d5c4f05\" data-element_type=\"widget\" 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\">121. Alacak Senetleri Hesab\u0131<\/p><p align=\"left\">(Protestolu Senetler)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><p align=\"left\">C\u00fczdandaki Senetler<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.500<\/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-11cfa8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11cfa8c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b300db\" data-id=\"6b300db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5574805 elementor-widget elementor-widget-text-editor\" data-id=\"5574805\" data-element_type=\"widget\" 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\">770 Genel Y\u00f6netim Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">200<\/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\">200<\/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-df3f7ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df3f7ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-841b892\" data-id=\"841b892\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd86d2b elementor-widget elementor-widget-text-editor\" data-id=\"cd86d2b\" data-element_type=\"widget\" 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>Ayr\u0131ca, protesto ettirilen senetler e\u011fer istenirse 127 Di\u011fer Ticari Alacaklar Hesab\u0131 borcunda da izlenebilmektedir.<\/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-5f4c95c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f4c95c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6661546\" data-id=\"6661546\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2efc6e9 elementor-widget elementor-widget-heading\" data-id=\"2efc6e9\" 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\">Senedin Takibe Al\u0131nmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfcb74f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfcb74f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a11e34a\" data-id=\"a11e34a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fac267 elementor-widget elementor-widget-text-editor\" data-id=\"5fac267\" data-element_type=\"widget\" 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 taraf\u0131ndan daha \u00f6nce protesto ettirilen ve Protestolu Senetler yard\u0131mc\u0131 hesab\u0131na kaydedilmi\u015f olan 3.700 TL\u2019 lik senet yasal takip ba\u015flat\u0131lm\u0131\u015f ve bu i\u015flem ile ilgili de 350 TL dava masraf\u0131 \u00f6denmi\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-57ef9ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57ef9ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1416783\" data-id=\"1416783\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f756ff elementor-widget elementor-widget-text-editor\" data-id=\"9f756ff\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><p align=\"left\">(Takipteki Senetler)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">4.050<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>121. Alacak Senetleri<\/p><p>(Protestolu Senetler)<\/p><\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">\u00a03.700<\/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 \u00a0350<\/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-3b34131 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b34131\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf2f603\" data-id=\"bf2f603\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c84ccb elementor-widget elementor-widget-text-editor\" data-id=\"2c84ccb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yukar\u0131daki kay\u0131tta g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi i\u015fletmenin takipteki senedi artt\u0131\u011f\u0131 i\u00e7in 121 Alacak Senetleri Hesab\u0131n\u0131n yard\u0131mc\u0131 hesab\u0131 olan Takipteki Senetler hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Protestolu senetler azald\u0131\u011f\u0131 i\u00e7in de 121 Alacak Senetleri Hesab\u0131n\u0131n yard\u0131mc\u0131 hesab\u0131 olan Protestolu Senetler hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Dava Masraf\u0131 da kasadan \u00e7\u0131kt\u0131\u011f\u0131 i\u00e7in 100 Kasa hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r. Dava masraf\u0131 olan 350 TL ister yukar\u0131daki gibi takipteki senet tutar\u0131na eklenebilir istenirse de bir gider hesab\u0131 borcunda takip edilebilir.<\/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-79c2a62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79c2a62\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7426764\" data-id=\"7426764\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7bdc6c elementor-widget elementor-widget-docly_list_item\" data-id=\"d7bdc6c\" 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-4e10f2e\">\r\n                                    <p>Dava Masraf\u0131n\u0131n bir gider hesab\u0131na kaydedilmesi durumu:<\/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-2fb70b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fb70b6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-775f082\" data-id=\"775f082\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68e4ac5 elementor-widget elementor-widget-text-editor\" data-id=\"68e4ac5\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><p align=\"left\">(Takipteki Senetler)<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.700<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">121. Alacak Senetleri<\/p><p align=\"left\">(Protestolu Senetler)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.700<\/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-77a76c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77a76c1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00da98c\" data-id=\"00da98c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fb83cf elementor-widget elementor-widget-text-editor\" data-id=\"0fb83cf\" data-element_type=\"widget\" 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\">770 Genel Y\u00f6netim Giderleri<\/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\">100 Kasa<\/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-b746c97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b746c97\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d901d4\" data-id=\"1d901d4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-597f846 elementor-widget elementor-widget-heading\" data-id=\"597f846\" 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\">Hat\u0131r Senedi Al\u0131nmas\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6cc86cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cc86cd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46f030e\" data-id=\"46f030e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a93947 elementor-widget elementor-widget-text-editor\" data-id=\"7a93947\" data-element_type=\"widget\" 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>Aralar\u0131nda herhangi bir ticari veya olarak bor\u00e7-alacak ili\u015fkisi olmayan i\u015fletmelerin birbirlerine al\u0131p vermi\u015f olduklar\u0131 senetlere <strong>hat\u0131r senedi<\/strong> denilmektedir.<\/li><li>\u0130\u015fletmeler Hat\u0131r senedini bozdurarak nakit sorununu giderebilece\u011fi gibi hat\u0131r senedini ciro ederek mal alabilir veya borcunu \u00f6deyebilmektedir.<\/li><li>Hat\u0131r senedi denildi\u011finde, kay\u0131tlarda \u201c336.Di\u011fer \u00c7e\u015fitli Bor\u00e7lar\u201d veya \u201c136.Di\u011fer \u00c7e\u015fitli Alacaklar\u201d hesaplar\u0131 aranmal\u0131d\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-5625153 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5625153\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6771095\" data-id=\"6771095\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee95233 elementor-widget elementor-widget-text-editor\" data-id=\"ee95233\" data-element_type=\"widget\" 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 aralar\u0131nda i\u015f ili\u015fkisi olan B i\u015fletmesinden 15.000 TL\u2019 lik Hat\u0131r Senedi alm\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-fa8dc5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa8dc5a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef31dbf\" data-id=\"ef31dbf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-838a8f2 elementor-widget elementor-widget-text-editor\" data-id=\"838a8f2\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">336 Di\u011fer \u00c7e\u015fitli Bor\u00e7lar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/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-c71a452 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c71a452\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a253d00\" data-id=\"a253d00\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-822450c elementor-widget elementor-widget-text-editor\" data-id=\"822450c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yukar\u0131daki kay\u0131tta i\u015fletme senet ald\u0131\u011f\u0131 i\u00e7in 121 Alacak Senetleri hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>\u0130\u015fletmelerin aras\u0131nda bir ticari i\u015flem olmad\u0131\u011f\u0131 i\u00e7in de 336 Di\u011fer Ticari Bor\u00e7lar hesab\u0131 kullan\u0131lm\u0131\u015f ve alacakland\u0131r\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-8e2517b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e2517b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0990c31\" data-id=\"0990c31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64b4adb elementor-widget elementor-widget-heading\" data-id=\"64b4adb\" 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\">121 Alacak Senetleri 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-b9ade9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9ade9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea83426\" data-id=\"ea83426\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61b9748 elementor-widget elementor-widget-text-editor\" data-id=\"61b9748\" data-element_type=\"widget\" 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>Alacak Senetleri Hesab\u0131n\u0131n envanter i\u015flemlerinde hesap kalan\u0131 ile senetlerin nominal de\u011ferleri birbirleri ile kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r.<\/li><li>Yani muhasebe kayd\u0131ndaki bor\u00e7 kalan tutar\u0131 ile i\u015fletmenin tasarruf hakk\u0131n\u0131n devam etti\u011fi yard\u0131mc\u0131 hesaplarda takip edilen; c\u00fczdandaki, tahsildeki, protestolu, teminattaki senetlerin \u00fczerinde yaz\u0131l\u0131 olan ( nominal ) de\u011feri kar\u015f\u0131la\u015ft\u0131r\u0131lmaktad\u0131r. \u00a0Ve aralar\u0131nda e\u015fitlik olmas\u0131 aran\u0131r.<\/li><li>Ancak alacak senetlerinin nominal de\u011feri hesap kalan\u0131ndan eksik ise say\u0131m noksanl\u0131\u011f\u0131, fazla ise say\u0131m fazlal\u0131\u011f\u0131 ortaya \u00e7\u0131kmaktad\u0131r.<\/li><li>Fark\u0131n sebebi ayn\u0131 g\u00fcn bulunur ise gerekli d\u00fczeltme kayd\u0131 yap\u0131l\u0131r.<\/li><li>Ancak fark\u0131n nedeni ayn\u0131 g\u00fcn bulunamaz ise say\u0131m fazlal\u0131\u011f\u0131 hesab\u0131 alacakl\u0131 veya say\u0131m noksanl\u0131\u011f\u0131 hesab\u0131 bor\u00e7lu olarak ilgili olan\u0131na kaydedilmektedir.<\/li><li>Daha sonra neden bulundu\u011funda noksanl\u0131k veya fazlal\u0131k hesaplar\u0131 ters kay\u0131tla kapat\u0131l\u0131r ve kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczeltme hesaplar\u0131 kaydedilmektedir.<\/li><li>E\u011fer daha sonra neden bulunamaz ise noksanl\u0131k durumunda, say\u0131m ve tesell\u00fcm noksanlar\u0131 hesab\u0131 689 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gider ve Zararlar hesab\u0131n\u0131n borcuna aktar\u0131larak kapat\u0131l\u0131r.<\/li><li>Fazlal\u0131k durumunda ise say\u0131m ve tesell\u00fcm fazlal\u0131klar\u0131 hesab\u0131 679 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gelir ve Karlar Hesab\u0131n\u0131n alaca\u011f\u0131na aktar\u0131larak kapat\u0131lmaktad\u0131r.<\/li><li>Hesab\u0131n envanter i\u015flemlerinde \u00f6nem arz eden bir konu da senetlerin de\u011ferleme \u00f6l\u00e7\u00fcs\u00fcd\u00fcr.<\/li><li>Senetler ya \u201cmukayyet de\u011fer\u201d ya da \u201ctasarruf de\u011fer\u201d ile de\u011ferlenmektedir.<\/li><li>E\u011fer mukayyet de\u011fer uygulan\u0131yor ise hesab\u0131n denkli\u011fi sa\u011fland\u0131ktan sonra s\u00f6z konusu hesab\u0131n kalan\u0131 bilan\u00e7onun aktif k\u0131sm\u0131na aktar\u0131l\u0131r.<\/li><li>Ancak tasarruf de\u011fer kullan\u0131l\u0131yor ise senetlerin reeskont tutarlar\u0131 hesaplanarak alacak senetlerinin pe\u015fin (tasarruf) de\u011fer ile g\u00f6r\u00fclmesi sa\u011flan\u0131r.<\/li><li>\u00a0Ayn\u0131 \u015fekilde hesab\u0131n envanter i\u015flemlerinde \u00f6nem arz eden di\u011fer bir konu da vadeleri ge\u00e7mi\u015f olmas\u0131na ra\u011fmen hen\u00fcz tahsil edilememi\u015f senetlerdir.<\/li><li>Vadesi ge\u00e7mi\u015f ve yaz\u0131yla bir\u00e7ok defa istenmi\u015f olmas\u0131na ra\u011fmen tahsilat\u0131 yap\u0131lamayan k\u00fc\u00e7\u00fck tutarl\u0131 senetler ile dava veya icra konusu yap\u0131lm\u0131\u015f senetler var ise bu senetler 121 Alacak Senetleri Hesab\u0131ndan \u00e7\u0131kar\u0131larak 128 \u015e\u00fcpheli Ticari Alacaklar Hesab\u0131 borcuna kaydedilmektedir.<\/li><li>Bu t\u00fcr senetler i\u00e7in gerekli g\u00f6r\u00fcl\u00fcrse kar\u015f\u0131l\u0131k ayr\u0131l\u0131r. Kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 durumunda 654 Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda 129 \u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 alacakland\u0131r\u0131lmaktad\u0131r.<\/li><li>Bir de vadesi ge\u00e7mi\u015f oldu\u011fu halde tahsil edilemeyen ve yaz\u0131 ile de istenmemi\u015f olup, dava ve icra safhas\u0131na gelmemi\u015f olan alacak senetleri varsa bunlar 127 Di\u011fer Ticari Alacaklar hesab\u0131 bor\u00e7lu ve kar\u015f\u0131l\u0131\u011f\u0131nda da 121 Alacak Senetleri Hesab\u0131 alacakl\u0131 kaydedilmektedir.<\/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-29f2811 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f2811\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa5c4ab\" data-id=\"fa5c4ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0843360 elementor-widget elementor-widget-heading\" data-id=\"0843360\" 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\">121 Alacak Senetleri Hesab\u0131 Envanter \u0130\u015flemleri \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-a02f400 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a02f400\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1894a36\" data-id=\"1894a36\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b73674c elementor-widget elementor-widget-text-editor\" data-id=\"b73674c\" data-element_type=\"widget\" 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>Alacak Senetleri hesab\u0131nda 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-656257a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"656257a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-658db16\" data-id=\"658db16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a2f27b elementor-widget elementor-widget-heading\" data-id=\"9a2f27b\" 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\">Fark\u0131n Nedeninin Ayn\u0131 G\u00fcn Bulunmas\u0131 Durumu <\/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-663cbef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"663cbef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b56e5e\" data-id=\"0b56e5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddb2d66 elementor-widget elementor-widget-text-editor\" data-id=\"ddb2d66\" data-element_type=\"widget\" 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\u015fletmesinin d\u00f6nem sonu i\u015flemlerine g\u00f6re 121 Alacak senetleri hesab\u0131nda 25.250 TL oldu\u011fu tespit edilmi\u015ftir. Ancak hesab\u0131n bor\u00e7 toplam\u0131 32.500 TL, alacak toplam\u0131 ise 17.000 TL\u2019 dir.<\/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-c0fe48f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0fe48f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8099933\" data-id=\"8099933\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94b0142 elementor-widget elementor-widget-docly_list_item\" data-id=\"94b0142\" 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-7f5a912\">\r\n                                    <p>a- Ayn\u0131 g\u00fcn i\u00e7inde yap\u0131lan inceleme sonucu ortaya \u00e7\u0131kan fark\u0131n nedeninin Al\u0131c\u0131lar taraf\u0131ndan senetsiz borcun yerine yap\u0131lan senet tahsilinin kay\u0131tlara ge\u00e7irilmedi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/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-544edd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"544edd7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99142b6\" data-id=\"99142b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32a55a2 elementor-widget elementor-widget-text-editor\" data-id=\"32a55a2\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">9.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">120 Al\u0131c\u0131lar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">9.750<\/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-25275d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25275d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a6d6ed6\" data-id=\"a6d6ed6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53bcb7f elementor-widget elementor-widget-text-editor\" data-id=\"53bcb7f\" data-element_type=\"widget\" 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>Alacak Senetleri bor\u00e7 kalan\u0131 15.500 ( 32.500-17.000), fiili say\u0131m sonucu da 25.250 TL senet oldu\u011fu tespit edildi\u011fine g\u00f6re; Fiili say\u0131m tutar\u0131 hesab\u0131n bor\u00e7 kalan\u0131ndan 9.750 TL fazla oldu\u011fu ortaya \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kayda g\u00f6re al\u0131c\u0131lardan gelen senetsiz (veresiye) alacak yerine al\u0131nan senet sebebi ile 121 Alacak Senetleri Hesab\u0131 9.750 TL bor\u00e7lu kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131c\u0131lar hesab\u0131 azald\u0131\u011f\u0131 i\u00e7in ayn\u0131 tutar kadar 120 Al\u0131c\u0131lar Hesab\u0131 alaca\u011fa kaydedilmektedir.<\/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-5bb4a89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bb4a89\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a08933\" data-id=\"6a08933\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41147bf elementor-widget elementor-widget-docly_list_item\" data-id=\"41147bf\" 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-dd80061\">\r\n                                    <p>b- Ayn\u0131 g\u00fcn i\u00e7inde yap\u0131lan inceleme sonucu fark\u0131n nedeni bulunamam\u0131\u015ft\u0131r ve daha sonraki d\u00f6nemlerde ara\u015ft\u0131rma yap\u0131lmas\u0131na karar verilmi\u015ftir.\u00a0<\/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-f263bd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f263bd7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f33ed52\" data-id=\"f33ed52\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1dfd86c elementor-widget elementor-widget-text-editor\" data-id=\"1dfd86c\" data-element_type=\"widget\" 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\">121. Alacak Senetleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">9.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">397 Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">9.750<\/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-8763d1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8763d1f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24f8818\" data-id=\"24f8818\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7ab6da elementor-widget elementor-widget-text-editor\" data-id=\"c7ab6da\" data-element_type=\"widget\" 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>Yap\u0131lan kayda g\u00f6re fiili say\u0131m fazlal\u0131\u011f\u0131ndan dolay\u0131 Alacak senetleri artm\u0131\u015f oldu\u011fu i\u00e7in 121 Alacak senetleri hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r, kar\u015f\u0131l\u0131\u011f\u0131nda da fark\u0131n nedeni ayn\u0131 g\u00fcn tespit edilemedi\u011fi i\u00e7in 397 Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131 hesab\u0131 da alacakland\u0131r\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-0fbae24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fbae24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bad04cb\" data-id=\"bad04cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff6ca09 elementor-widget elementor-widget-docly_list_item\" data-id=\"ff6ca09\" 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-dd80061\">\r\n                                    <p>c- Daha sonraki d\u00f6nemde fazlal\u0131\u011f\u0131n sebebi bulunamam\u0131\u015f ve gelir olarak kaydedilmesine karar verilmi\u015ftir.\u00a0<\/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-e36a474 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e36a474\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cbd88f2\" data-id=\"cbd88f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7b6d2f elementor-widget elementor-widget-text-editor\" data-id=\"e7b6d2f\" data-element_type=\"widget\" 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\">397 Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">9.750<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">679 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gelir ve Karlar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">9.750<\/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-c53146e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c53146e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa30e9b\" data-id=\"fa30e9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b74bc41 elementor-widget elementor-widget-text-editor\" data-id=\"b74bc41\" data-element_type=\"widget\" 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>Sonraki d\u00f6nemde de fark\u0131n nedeni bulunamad\u0131\u011f\u0131 i\u00e7in 397 Say\u0131m ve Tesell\u00fcm Fazlal\u0131\u011f\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da bir gelir hesab\u0131 olan 679 Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gelir ve Karlar hesab\u0131 alacakland\u0131r\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-052dda8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"052dda8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b157d3\" data-id=\"8b157d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7bb876 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f7bb876\" 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\/dosya\/415\/Mevzuat-Dosya\/tekduzhesapplani.pdf\">\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<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e918c43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e918c43\" data-element_type=\"section\">\n\t\t\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-5d54968\" data-id=\"5d54968\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-592831c elementor-widget elementor-widget-docly_info_box\" data-id=\"592831c\" 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\/07\/120-Alicilar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"120 Al\u0131c\u0131lar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/07\/120-Alicilar-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\/12-ticari-mallar\/120-alicilar-hesabi\/\" class=\"details-link\">\r\n                        120 Al\u0131c\u0131lar Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2b3c253\" data-id=\"2b3c253\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47b899b elementor-widget elementor-widget-docly_info_box\" data-id=\"47b899b\" 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\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi.png\" class=\"attachment-full size-full\" alt=\"122 Alacak Senetleri Reeskontu Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2022\/10\/122-Alacak-Senetleri-Reeskontu-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\/12-ticari-mallar\/122-alacak-senetleri-reeskontu-hesabi\/\" class=\"details-link\">\r\n                        122 Alacak Senetleri Reeskontu 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\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>121 Alacak Senetleri Hesab\u0131 121 Alacak Senetleri Hesab\u0131, i\u015fletmenin ticari faaliyeti ile ilgili konularda yapt\u0131\u011f\u0131 mal veya hizmet sat\u0131\u015flar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda alm\u0131\u015f oldu\u011fu, 1 y\u0131la kadar vadeli k\u0131ymetli evraklar\u0131n izlendi\u011fi hesapt\u0131r. 121 hesab\u0131 Tekd\u00fczen hesap Plan\u0131nda, D\u00f6nen Varl\u0131klar Ana Hesap Grubunun (1) Ticari Alacaklar Grubunda (12) yer almaktad\u0131r. 121 Alacak senetleri hesab\u0131 k\u0131sa vadeli olan alacak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7581,"parent":7478,"menu_order":1,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7579","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>121 Alacak Senetleri - Konu ve \u00d6rnek Soru - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"121 Alacak Senetleri Hesab\u0131 , Alacak Senetleri De\u011ferleme , Alacak Senetleri \u00d6rnek Sorular , 121 Konu Anlat\u0131m\u0131 ,senet muhasebe kayd\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/121-alacak-senetleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta 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