{"id":7744,"date":"2022-10-23T21:34:57","date_gmt":"2022-10-23T18:34:57","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/127-diger-ticari-alacaklar-hesabi\/"},"modified":"2022-11-18T21:51:45","modified_gmt":"2022-11-18T18:51:45","slug":"127-diger-ticari-alacaklar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/127-diger-ticari-alacaklar-hesabi\/","title":{"rendered":"127 Di\u011fer Ticari Alacaklar Hesab\u0131"},"content":{"rendered":"\t\t
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127 Di\u011fer ticari alacaklar hesab\u0131, i\u015fletmenin yapm\u0131\u015f oldu\u011fu ticari i\u015flemler sonucu meydana gelen, ancak 120 Al\u0131c\u0131lar, 121 Alacak Senetleri ve 126 Verilen Depozito ve Teminatlar hesaplar\u0131n\u0131n konusu d\u0131\u015f\u0131ndaki tahsili gecikmi\u015f ancak \u015fimdilik \u015f\u00fcpheli hale gelmemi\u015f ticari alacaklar bu hesapta izlenmektedir.<\/p>

Ayr\u0131ca, bankalar\u0131n anla\u015fmalar\u0131 gere\u011fi pos ile yap\u0131lan tahsilatlar uzun s\u00fcre sonra i\u015fletme hesab\u0131na ge\u00e7ecek ise yine bu hesaba kaydedilir. Fakat, postan \u00e7ekilen tutarlar k\u0131sa bir s\u00fcre i\u00e7erisinde i\u015fletme hesab\u0131na yans\u0131yor ise\u00a0 “108.Di\u011fer Haz\u0131r De\u011ferler”<\/a> hesab\u0131 kullan\u0131l\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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127 Di\u011fer Ticari Alacaklar 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
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Yukar\u0131da nitelikleri belirtilen ticari alacaklar olu\u015ftu\u011funda bu hesab\u0131n borcuna, alaca\u011f\u0131n tahsil edilmesi durumunda ise hesab\u0131n alaca\u011f\u0131na kaydedilmektedir.<\/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

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127 Di\u011fer Ticari Alacaklar 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
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Di\u011fer ticari alacaklar hesab\u0131 i\u00e7erisinde yap\u0131labilecek muhasebe kay\u0131tlar\u0131 ile ilgili \u00f6rnekleri a\u015fa\u011f\u0131daki sorular \u00fczerinden inceleyebilirsiniz.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Vadesi Ge\u00e7en Alacak Senedinin Tahsil Edilememesi<\/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
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A i\u015fletmesi kay\u0131tlar\u0131nda bulunan 20.000 TL lik senetli alaca\u011f\u0131n\u0131 vadesi ge\u00e7mi\u015f olmas\u0131na kar\u015f\u0131l\u0131k tahsil edememi\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

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\u00a0<\/td>\u00a0<\/td>

B<\/b><\/p><\/td>

A<\/b><\/p><\/td><\/tr>

127.Di\u011fer Ticari Alacaklar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td>

\u00a0<\/td>

20.000<\/p><\/td>

\u00a0<\/td><\/tr>
\u00a0<\/td>

121 Alacak Senetleri<\/p><\/td>

\u00a0<\/td>

20.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Yukar\u0131daki kayda g\u00f6re i\u015fletme vadesi ge\u00e7en senetli alaca\u011f\u0131n\u0131 tahsil edememi\u015f oldu\u011fu i\u00e7in “121 Alacak senetleri hesab\u0131”<\/a><\/span> alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015f, kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin di\u011fer ticari alaca\u011f\u0131 olu\u015ftu\u011fu i\u00e7in 127 hesab\u0131\u00a0 hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Vadesi Ge\u00e7en Alacak Senedinin Tahsil 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
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A i\u015fletmesinin yukar\u0131da bahsedilen vadesi ge\u00e7mi\u015f ve tahsil edilemeyip ilgili kayda al\u0131nm\u0131\u015f alacak senedini tahsil etmesi.<\/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

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\u00a0<\/td>\u00a0<\/td>

B<\/b><\/p><\/td>

A<\/b><\/p><\/td><\/tr>

100.Kasa\u00a0<\/p><\/td>

\u00a0<\/td>

20.000<\/p><\/td>

\u00a0<\/td><\/tr>
\u00a0<\/td>

127.Di\u011fer Ticari Alacaklar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td>

\u00a0<\/td>

20.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Kayda g\u00f6re bahsi ge\u00e7en alacak senedi tahsil edildi\u011fi i\u00e7in i\u015fletmenin kasas\u0131nda bir art\u0131\u015f olmu\u015f ve “100.Kasa”<\/a> hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r. Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin Di\u011fer ticari alaca\u011f\u0131 azald\u0131\u011f\u0131 i\u00e7in 127 hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tahsili Uzun S\u00fcrecek Pos Tahsilatlar\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
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A \u0130\u015fletmesi, pos ile %18 Kdv hari\u00e7 5.000 TL\u2019lik ticari mal satm\u0131\u015ft\u0131r, bankayla yap\u0131lan anla\u015fma dolay\u0131s\u0131yla tahsilat i\u015fletme hesab\u0131na 35 g\u00fcn yat\u0131r\u0131lacakt\u0131r.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u00a0<\/td>\u00a0<\/td>

B<\/b><\/p><\/td>

A<\/b><\/p><\/td><\/tr>

127.Di\u011fer Ticari Alacaklar<\/p><\/td>

\u00a0<\/td>5.900<\/td>\u00a0<\/td><\/tr>

\u00a0<\/p><\/td>

391.Hesaplanan KDV<\/td>

\u00a0<\/p><\/td>

\u00a0 900<\/td><\/tr>
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600.Yurt i\u00e7i Sat\u0131\u015flar<\/p><\/td>

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5.000<\/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

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Kay\u0131tta g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere i\u015fletme yapm\u0131\u015f oldu\u011fu sat\u0131\u015f sonucunda pos ile tahsilat yapm\u0131\u015ft\u0131r. Fakat bankan\u0131n anla\u015fmas\u0131 gere\u011fince tutar 35 g\u00fcnl\u00fck s\u00fcre sonunda yataca\u011f\u0131 i\u00e7in 127 hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\tTek 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
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\r\n
\r\n \"126 <\/div>\r\n
\r\n \r\n 126 Verilen Depozito ve Teminatlar Hesab\u0131 <\/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
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\r\n \"128 <\/div>\r\n
\r\n \r\n 128 \u015e\u00fcpheli Ticari Alacaklar Hesab\u0131 <\/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":"

127 Di\u011fer ticari alacaklar hesab\u0131, i\u015fletmenin yapm\u0131\u015f oldu\u011fu ticari i\u015flemler sonucu meydana gelen, ancak 120 Al\u0131c\u0131lar, 121 Alacak Senetleri ve 126 Verilen Depozito ve Teminatlar hesaplar\u0131n\u0131n konusu d\u0131\u015f\u0131ndaki tahsili gecikmi\u015f ancak \u015fimdilik \u015f\u00fcpheli hale gelmemi\u015f ticari alacaklar bu hesapta izlenmektedir. Ayr\u0131ca, bankalar\u0131n anla\u015fmalar\u0131 gere\u011fi pos ile yap\u0131lan tahsilatlar uzun s\u00fcre sonra i\u015fletme hesab\u0131na ge\u00e7ecek ise […]<\/p>\n","protected":false},"author":1,"featured_media":7747,"parent":7478,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7744","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\n127 Di\u011fer Ticari Alacaklar Hesab\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"127 Di\u011fer Ticari Alacaklar Hesab\u0131 konu anlat\u0131m\u0131 ve \u00f6rnek soru \u00e7\u00f6z\u00fcm\u00fc. 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