{"id":7695,"date":"2022-10-22T06:59:07","date_gmt":"2022-10-22T03:59:07","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/126-verilen-depozito-ve-teminatlar-hesabi\/"},"modified":"2022-10-23T21:18:57","modified_gmt":"2022-10-23T18:18:57","slug":"126-verilen-depozito-ve-teminatlar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/126-verilen-depozito-ve-teminatlar-hesabi\/","title":{"rendered":"126 Verilen Depozito ve Teminatlar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7695\" class=\"elementor elementor-7695\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40224cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40224cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e8186c\" data-id=\"6e8186c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-852ef27 elementor-widget elementor-widget-text-editor\" data-id=\"852ef27\" data-element_type=\"widget\" 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>126 Verilen depozito ve teminatlar hesab\u0131, i\u015fletmenin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 bir i\u015fin yap\u0131lmas\u0131 veya talep edilen bir hizmet kar\u015f\u0131l\u0131\u011f\u0131 ileride do\u011fabilecek borcun \u00f6denmesinin kar\u015f\u0131 tarafa garanti edilmesi ama\u00e7l\u0131 kar\u015f\u0131l\u0131kl\u0131 s\u00f6zle\u015fme ile nakden \u00f6denen ve bir y\u0131l i\u00e7inde de geri al\u0131nacak olan tutarlar\u0131n kayda al\u0131nd\u0131\u011f\u0131 hesapt\u0131r.<\/p><p>E\u011fer geri al\u0131nma s\u00fcresi bir y\u0131ldan uzun olacak ise 226 Verilen depozito ve teminatlar hesab\u0131 kullan\u0131lacakt\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22002d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22002d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e350d06\" data-id=\"e350d06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce152cc elementor-widget elementor-widget-heading\" data-id=\"ce152cc\" 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\">126 Verilen Depozito ve Teminatlar 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-6a38b25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a38b25\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9c995e7\" data-id=\"9c995e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43d3fa3 elementor-widget elementor-widget-text-editor\" data-id=\"43d3fa3\" data-element_type=\"widget\" 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>Bir y\u0131l i\u00e7erisinde geri al\u0131nmak \u015fart\u0131 ile nakit olarak verilen depozito ve teminatlar bu hesab\u0131n borcuna, verilen depozito ve teminat geri al\u0131nd\u0131\u011f\u0131nda ise hesab\u0131n alaca\u011f\u0131na kaydedilmektedir.<\/li><li>Bu hesap bor\u00e7 kalan\u0131 vermektedir. Bor\u00e7 kalan\u0131 vermesi de i\u015fletmenin bir y\u0131l i\u00e7inde nakden geri alaca\u011f\u0131 depozito ve teminatlar tutar\u0131n\u0131 vermektedir.<\/li><li>Verilen depozito ve teminatlar hesab\u0131 kay\u0131tl\u0131 de\u011fer (mukayyet de\u011fer) ile de\u011ferlenmektedir.<\/li><li>Yabanc\u0131 para cinsinden verilen depozito ve teminatlar bilan\u00e7o g\u00fcn\u00fcndeki de\u011ferleme kurlar\u0131 \u00fczerinden de\u011ferlenerek TL olarak kayda al\u0131nmaktad\u0131r.<\/li><li>D\u00f6nem sonunda tahsili \u015f\u00fcpheli hale gelmi\u015f verilen depozito ve teminat var ise bunlar 128 \u015e\u00fcpheli Ticari Alacaklar hesab\u0131 borcuna aktar\u0131l\u0131r, kar\u015f\u0131l\u0131\u011f\u0131nda da 126 hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131l\u0131r. Daha sonra da bu \u015f\u00fcpheli alacaklar i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lmaktad\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-8db27d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8db27d9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cdb91a0\" data-id=\"cdb91a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec15b11 elementor-widget elementor-widget-heading\" data-id=\"ec15b11\" 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\">126 Verilen  Depozito ve Teminatlar Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilecek \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-754f759 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"754f759\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-248aa77\" data-id=\"248aa77\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcebb6d elementor-widget elementor-widget-text-editor\" data-id=\"dcebb6d\" data-element_type=\"widget\" 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>126 nolu hesab\u0131n bor\u00e7 taraf\u0131na kaydedilecek i\u015flem \u015funlard\u0131r:<\/p><ul><li>Depozito veya teminat verilmesi,<\/li><li>Kaydedilmi\u015f olan depozito veya teminatlarda de\u011ferleme sonucu olu\u015facak de\u011fer art\u0131\u015flar\u0131<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f0d5e15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0d5e15\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84cc088\" data-id=\"84cc088\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9a9ea5 elementor-widget elementor-widget-heading\" data-id=\"c9a9ea5\" 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\">126 Verilen  Depozito ve Teminatlar Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilecek \u0130\u015flemler\u200b<\/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-3cea452 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cea452\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03a281e\" data-id=\"03a281e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d8f414 elementor-widget elementor-widget-text-editor\" data-id=\"7d8f414\" data-element_type=\"widget\" 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>126 nolu hesab\u0131n alacak taraf\u0131na kaydedilecek i\u015flem \u015funlard\u0131r:<\/p><ul><li>Verilen Teminat\u0131n Geri Al\u0131nmas\u0131,<\/li><li>Teminat\u0131 veya depozitonun geri al\u0131namamas\u0131 ve 226 hesab\u0131na virman kayd\u0131 yap\u0131lmas\u0131,<\/li><li>Tahsili \u015f\u00fcpheli hale gelen bakiyelerin 128 nolu hesaba aktar\u0131lmas\u0131,<\/li><li>Verilen depozito veya teminatlarda ya\u015fanacak de\u011fer kay\u0131plar\u0131,<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cce73ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cce73ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5ebb9b\" data-id=\"b5ebb9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d9f9ee elementor-widget elementor-widget-heading\" data-id=\"9d9f9ee\" 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\">126 Verilen Depozito ve Teminatlar Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a079966 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a079966\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d72df3d\" data-id=\"d72df3d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3703080 elementor-widget elementor-widget-text-editor\" data-id=\"3703080\" data-element_type=\"widget\" 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>Verilen Depozito ve Teminatlar hesab\u0131 i\u00e7erisinde yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnekleri 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-896d1b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"896d1b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a4aa8b\" data-id=\"7a4aa8b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f39bc54 elementor-widget elementor-widget-heading\" data-id=\"f39bc54\" 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\">Depozito veya Teminat\u0131n \u00d6denmesi <\/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-65ec2b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65ec2b7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4fa399b\" data-id=\"4fa399b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-028e213 elementor-widget elementor-widget-text-editor\" data-id=\"028e213\" data-element_type=\"widget\" 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 resmi bir dairenin a\u00e7m\u0131\u015f oldu\u011fu ihaleye kat\u0131lmak amac\u0131 ile 65.000 TL nakit teminat yat\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-e42a178 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e42a178\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef97a21\" data-id=\"ef97a21\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-927e6fb elementor-widget elementor-widget-text-editor\" data-id=\"927e6fb\" data-element_type=\"widget\" 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\">126.V. Depozito ve Teminatlar\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">65.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">65.000<\/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-16b05d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16b05d3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb32a0d\" data-id=\"eb32a0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d5d3c2 elementor-widget elementor-widget-text-editor\" data-id=\"3d5d3c2\" data-element_type=\"widget\" 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>Kayda g\u00f6re i\u015fletme nakit teminat yat\u0131rd\u0131\u011f\u0131 i\u00e7in verilen depozito ve teminatlar hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r, kar\u015f\u0131l\u0131\u011f\u0131nda da teminat \u00f6demesi nakden ger\u00e7ekle\u015fti\u011fi i\u00e7in i\u015fletmenin kasas\u0131nda bir azal\u0131\u015f olmu\u015f ve <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">&#8220;100.Kasa&#8221;<\/a> hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46f4b31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46f4b31\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1c6cc3\" data-id=\"a1c6cc3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47c1702 elementor-widget elementor-widget-heading\" data-id=\"47c1702\" 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\">Depozito ve Teminat\u0131n Geri 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-84b69b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84b69b3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c2b5ec0\" data-id=\"c2b5ec0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24abd3c elementor-widget elementor-widget-text-editor\" data-id=\"24abd3c\" data-element_type=\"widget\" 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 ihaleye kat\u0131lmak \u00fczere vermi\u015f oldu\u011fu 65.000 TL lik teminat\u0131 ihaleyi kazanamam\u0131\u015f olmas\u0131 sebebi ile bir y\u0131l i\u00e7erisinde ayn\u0131 \u015fekilde geri 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-2eb4ee0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2eb4ee0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00a6661\" data-id=\"00a6661\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59bb2af elementor-widget elementor-widget-text-editor\" data-id=\"59bb2af\" data-element_type=\"widget\" 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\">100.Kasa Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">65.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">126.V. Depozito ve Teminatlar\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">65.000<\/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-385aef1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"385aef1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-762bafd\" data-id=\"762bafd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a233899 elementor-widget elementor-widget-text-editor\" data-id=\"a233899\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131daki kayda g\u00f6re i\u015fletme vermi\u015f oldu\u011fu nakit teminat\u0131 geri ald\u0131\u011f\u0131 i\u00e7in kasas\u0131nda para art\u0131\u015f\u0131 olmu\u015f ve kasa hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ayn\u0131 \u015fekilde ihale i\u00e7in yat\u0131rm\u0131\u015f oldu\u011fu teminat\u0131 geri almas\u0131 sebebi ile &#8220;126.verilen depozito ve teminatlar hesab\u0131&#8221; azalm\u0131\u015f ve alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e641152 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e641152\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27779ec\" data-id=\"27779ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e308327 elementor-widget elementor-widget-heading\" data-id=\"e308327\" 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\">Depozito ve Teminat\u0131n Geri Al\u0131namamas\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-265eb27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"265eb27\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e619d24\" data-id=\"e619d24\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43f8c5b elementor-widget elementor-widget-text-editor\" data-id=\"43f8c5b\" data-element_type=\"widget\" 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 kat\u0131lm\u0131\u015f oldu\u011fu ihaleye istinaden yap\u0131lan s\u00f6zle\u015fme ko\u015fullar\u0131na uymamas\u0131 veya ihaleyi kazanm\u0131\u015f olmas\u0131na kar\u015f\u0131n i\u015fi yapmaktan vazge\u00e7mesi ile yat\u0131rm\u0131\u015f oldu\u011fu teminat\u0131 alamamas\u0131 durumunda yap\u0131lacak kay\u0131t.<\/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-ee7d392 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee7d392\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb01422\" data-id=\"bb01422\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-776d189 elementor-widget elementor-widget-text-editor\" data-id=\"776d189\" data-element_type=\"widget\" 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\">689.Di\u011fer Ola\u011fand\u0131\u015f\u0131 Gider ve Zararlar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">65.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">126.V. Depozito ve Teminatlar\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">65.000<\/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-f592200 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f592200\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8401ce0\" data-id=\"8401ce0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfe5ec0 elementor-widget elementor-widget-text-editor\" data-id=\"cfe5ec0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yukar\u0131daki kayda g\u00f6re i\u015fletme daha \u00f6nce yat\u0131rm\u0131\u015f oldu\u011fu teminat\u0131 geri alamamas\u0131 durumunda i\u015fletme i\u00e7in bir gider durumu olu\u015fmu\u015f ve &#8220;689.Di\u011fer ola\u011fand\u0131\u015f\u0131 gider ve zararlar hesab\u0131&#8221; bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r. Kar\u015f\u0131l\u0131\u011f\u0131nda da verilen depozito ve teminat hesab\u0131 azalm\u0131\u015f ve alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1139774 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1139774\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1859699\" data-id=\"1859699\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7354dd elementor-button-info elementor-widget elementor-widget-button\" data-id=\"a7354dd\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ismmmo.org.tr\/Mevzuat\/V-Tekduzen-Hesap-Cercevesi-Hesap-Plani-ve-Hesap-Plani-Aciklamalari--3999\">\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-b256116 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b256116\" data-element_type=\"section\">\n\t\t\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-6814b7c\" data-id=\"6814b7c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c06d7f6 elementor-widget elementor-widget-docly_info_box\" data-id=\"c06d7f6\" 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\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fd9a324\" data-id=\"fd9a324\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\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>126 Verilen depozito ve teminatlar hesab\u0131, i\u015fletmenin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 bir i\u015fin yap\u0131lmas\u0131 veya talep edilen bir hizmet kar\u015f\u0131l\u0131\u011f\u0131 ileride do\u011fabilecek borcun \u00f6denmesinin kar\u015f\u0131 tarafa garanti edilmesi ama\u00e7l\u0131 kar\u015f\u0131l\u0131kl\u0131 s\u00f6zle\u015fme ile nakden \u00f6denen ve bir y\u0131l i\u00e7inde de geri al\u0131nacak olan tutarlar\u0131n kayda al\u0131nd\u0131\u011f\u0131 hesapt\u0131r. E\u011fer geri al\u0131nma s\u00fcresi bir y\u0131ldan uzun olacak ise 226 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7697,"parent":7478,"menu_order":3,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7695","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>126 Verilen Depozito ve Teminatlar Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"126 Verilen Depozito ve Teminatlar Hesab\u0131 konu anlat\u0131m\u0131 ,126 nolu hesap ,126 hesab\u0131na neler kaydedilir, depozito muhasebe kayd\u0131 \u00f6rnek soru\" \/>\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\/126-verilen-depozito-ve-teminatlar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"126 Verilen Depozito ve Teminatlar Hesab\u0131 - 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