{"id":7907,"date":"2023-08-17T22:31:21","date_gmt":"2023-08-17T19:31:21","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/"},"modified":"2023-08-19T21:34:24","modified_gmt":"2023-08-19T18:34:24","slug":"132-istiraklerden-alacaklar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/","title":{"rendered":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7907\" class=\"elementor elementor-7907\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2df07dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2df07dc\" 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-108ab62\" data-id=\"108ab62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f17568 elementor-widget elementor-widget-text-editor\" data-id=\"7f17568\" 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>132 \u0130\u015ftiraklerden alacaklar hesab\u0131, \u0130\u015fletmenin esas faaliyetini ilgilendiren mali \u00f6zellikteki i\u015flemleri d\u0131\u015f\u0131nda sebeplerle ortaya \u00e7\u0131kan, i\u015ftiraklerinden alacakl\u0131 oldu\u011fu senetli veya senetsiz alacak tutarlar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r.<\/p><p>\u0130\u015ftirak; i\u015fletmenin %10 &#8211; %50 aras\u0131nda hissesine sahip olan i\u015fletmeleri kapsamaktad\u0131r.<\/p><p>\u00d6zetle, 132 hesap kodunda, kay\u0131tlar\u0131n\u0131 yapt\u0131\u011f\u0131m\u0131z i\u015fletmenin, %10 &#8211; %50\u00a0 hissesine sahip oldu\u011fu ba\u015fka bir i\u015fletmeden olan alacaklar\u0131 kaydedilmektedir.<\/p><p>VUK uyar\u0131nca bu alacaklar kay\u0131tl\u0131 de\u011fer ( mukayyet de\u011fer ) ile de\u011ferlenmektedir.<\/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-e756b20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e756b20\" 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-413cbda\" data-id=\"413cbda\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3550872 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"3550872\" 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:\/\/ismmmo.org.tr\/dosya\/415\/Mevzuat-Dosya\/tekduzhesapplani.pdf\" target=\"_blank\">\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-fee9ef2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fee9ef2\" 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-df07e6b\" data-id=\"df07e6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1da8336 elementor-widget elementor-widget-heading\" data-id=\"1da8336\" 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\">132 \u0130\u015ftiraklerden 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a7fcee9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7fcee9\" 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-f35dcf5\" data-id=\"f35dcf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0488919 elementor-widget elementor-widget-text-editor\" data-id=\"0488919\" 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 esas faaliyet konusu d\u0131\u015f\u0131nda bir sebeple, i\u015ftirakinden olan senetli veya senetsiz alaca\u011f\u0131 olu\u015fmas\u0131 durumunda hesab\u0131n bor\u00e7 k\u0131sm\u0131na, alaca\u011f\u0131n nakden veya hesaben tahsili durumunda da hesab\u0131n alacak k\u0131sm\u0131na kaydedilerek kapat\u0131lmaktad\u0131r.<\/li><li>Bor\u00e7lu \u00e7al\u0131\u015fan ve bor\u00e7 kalan\u0131 veren bir hesapt\u0131r.<\/li><li>\u0130lgili hesaba i\u015ftiraklere sat\u0131lan ticari mal, mam\u00fcl ve hizmet bedellerinden olan alacaklar yaz\u0131lmamaktad\u0131r.<\/li><li>\u0130\u015fletme malzemelerinin bulundu\u011fu stoktan i\u015ftirakine malzeme verir ise bu hesap \u00e7al\u0131\u015fmaktad\u0131r. Ancak i\u015fletme e\u011fer \u00fcretmi\u015f oldu\u011fu bir mal\u0131 i\u015ftirakine verirse <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-mallar\/120-alicilar-hesabi\/\" target=\"_blank\" rel=\"noopener\">120 Al\u0131c\u0131lar<\/a> hesab\u0131 kullan\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-570daab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"570daab\" 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-19a3bb1\" data-id=\"19a3bb1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc1adf6 elementor-widget elementor-widget-heading\" data-id=\"fc1adf6\" 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\">\u0130\u015ftiraklerden Alacaklar Hesab\u0131 Bor\u00e7 Taraf\u0131na Yaz\u0131lan \u0130\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f50ef2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f50ef2\" 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-7e7adf1\" data-id=\"7e7adf1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e483e58 elementor-widget elementor-widget-text-editor\" data-id=\"e483e58\" 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 i\u015ftirakinden, esas faaliyet konusu mali \u00f6zellikteki i\u015flemleri d\u0131\u015f\u0131nda senetli veya senetsiz alacaklanmas\u0131 durumunda.<\/li><li>\u0130\u015ftiraklerden olan alacaklara faiz tahakkuk ettirilmesi durumunda &#8220;132 \u0130\u015ftiraklarden Alacaklar&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131l\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-39d80c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39d80c5\" 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-313c412\" data-id=\"313c412\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9716fb3 elementor-widget elementor-widget-heading\" data-id=\"9716fb3\" 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\">\u0130\u015ftiraklerden Alacaklar Hesab\u0131 Alacak Taraf\u0131na Yaz\u0131lan \u0130\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf672ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf672ed\" 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-3d065f9\" data-id=\"3d065f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d361014 elementor-widget elementor-widget-text-editor\" data-id=\"d361014\" 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 i\u015ftirakinden olan alaca\u011f\u0131n\u0131 nakden veya hesaben tahsil etmesi durumunda hesab\u0131n alacak taraf\u0131na kay\u0131t yap\u0131l\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-5b193c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b193c0\" 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-e89f1cb\" data-id=\"e89f1cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98d7205 elementor-widget elementor-widget-heading\" data-id=\"98d7205\" 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\">132 \u0130\u015ftiraklerden 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01c8dc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01c8dc7\" 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-89645a0\" data-id=\"89645a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c7c418 elementor-widget elementor-widget-text-editor\" data-id=\"4c7c418\" 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>\u00a0\u0130\u015ftiraklerden Alacaklar 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-8c6eade elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c6eade\" 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-ca1a0e2\" data-id=\"ca1a0e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a69cffc elementor-widget elementor-widget-heading\" data-id=\"a69cffc\" 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\u015ftiraklerden Elde Edilen Temett\u00fc Geliri Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e414c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e414c0\" 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-d8a9b29\" data-id=\"d8a9b29\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f7e7f7 elementor-widget elementor-widget-text-editor\" data-id=\"2f7e7f7\" 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 i\u015ftiraki oldu\u011fu B i\u015fletmesi, vermi\u015f oldu\u011fu hisse senedi kuponlar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 250.000 TL kar pay\u0131 hesaplam\u0131\u015ft\u0131r ve belirlenen tarihte \u00f6denece\u011fini bildirmi\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-c4d5527 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4d5527\" 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-f3cb1ec\" data-id=\"f3cb1ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ab2795 elementor-widget elementor-widget-text-editor\" data-id=\"9ab2795\" 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\">132. \u0130\u015ftiraklerden Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">250.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">640.\u0130\u015ftiraklerden Temett\u00fc Gelirleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">250.000<\/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-d4fe97b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4fe97b\" 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-b4066ab\" data-id=\"b4066ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9aa657 elementor-widget elementor-widget-text-editor\" data-id=\"d9aa657\" 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 kayda g\u00f6re, i\u015fletmenin i\u015ftirakinden alm\u0131\u015f oldu\u011fu hisse senetlerine kar pay\u0131 tahhakuk etmi\u015ftir.<\/li><li>Bu nedenle, &#8220;132 i\u015ftiraklerden Alacaklar&#8221; hesab\u0131 artm\u0131\u015f ve bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda ise tahhakkuk eden ancak hen\u00fcz \u00f6denmemi\u015f olan bu tutar &#8220;640 \u0130\u015ftiraklerden Temett\u00fc Gelirleri&#8221; hesab\u0131nda 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-d5e9b11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5e9b11\" 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-e2a2179\" data-id=\"e2a2179\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e88f0db elementor-widget elementor-widget-text-editor\" data-id=\"e88f0db\" 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 i\u015ftirakinden olan 250.000 TL lik kar pay\u0131 alaca\u011f\u0131n\u0131 banka arac\u0131l\u0131\u011f\u0131 ile tahsil etmi\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-c662189 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c662189\" 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-7d20be5\" data-id=\"7d20be5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-057aff7 elementor-widget elementor-widget-text-editor\" data-id=\"057aff7\" 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\">250.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">132. \u0130\u015ftiraklerden Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">250.000<\/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-4f8f266 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f8f266\" 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-fbf5d96\" data-id=\"fbf5d96\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a2c23d elementor-widget elementor-widget-text-editor\" data-id=\"5a2c23d\" 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\u0131da kay\u0131tta, i\u015fletme tahhakkuk eden kar pay\u0131n\u0131 banka yolu ile tahsil etti\u011fi i\u00e7in bankalar hesab\u0131nda art\u0131\u015f ger\u00e7ekle\u015fmi\u015ftir.<\/li><li>Bu nedenle,<a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" target=\"_blank\" rel=\"noopener\"> &#8220;102 Bankalar&#8221;<\/a> hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da ayn\u0131 \u015fekilde tahakkuk eden kar pay\u0131 tahsili ger\u00e7ekle\u015fti\u011fi i\u00e7in i\u015ftiraklerden alacak azalm\u0131\u015f olup &#8220;132 \u0130\u015ftiraklerden Alacaklar&#8221; hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ba2a1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ba2a1c\" 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-1b88f48\" data-id=\"1b88f48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d251cda elementor-widget elementor-widget-heading\" data-id=\"d251cda\" 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\u015ftiraklere Verilen Borcun Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-708edfb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"708edfb\" 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-c2dd7e1\" data-id=\"c2dd7e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa15509 elementor-widget elementor-widget-text-editor\" data-id=\"fa15509\" 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, sermayesinin %15 ine sahip oldu\u011fu B \u0130\u015fletmesine 500.000 Tutar\u0131nca \u00e7ek ke\u015fide etmi\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-bae4b70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bae4b70\" 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-7bd60c7\" data-id=\"7bd60c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7921a97 elementor-widget elementor-widget-text-editor\" data-id=\"7921a97\" 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\">132. \u0130\u015ftiraklerden Alacaklar \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">500.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">103.Verilen \u00c7ekler ve \u00d6deme Emirleri (-)\u00a0 \u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">500.000<\/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-42ddf08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42ddf08\" 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-d36a9bd\" data-id=\"d36a9bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3c7946 elementor-widget elementor-widget-text-editor\" data-id=\"a3c7946\" 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>A i\u015fletmesi, i\u015ftiraki konumundaki B i\u015fletmesine bor\u00e7 verdi\u011fi i\u00e7in i\u015ftiraklerden alacaklar\u0131 artm\u0131\u015ft\u0131r.<\/li><li>Bu nedenle verdi\u011fi bor\u00e7, &#8220;132. \u0130\u015ftiraklerden Alacaklar&#8221; bu hesab\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>Bor\u00e7 verme \u015fekli, \u00e7ek ke\u015fide edilmesi yoluyla yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>B\u00f6ylece, verilen \u00e7ek tutar\u0131 500.000TL artacak ve pasif karakterli <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;103 Verilen \u00c7ekler ve \u00d6deme Emirleri Hesab\u0131 (-)&#8221;<\/a>n\u0131n alacak taraf\u0131na yaz\u0131larak hesap bakiyesi artt\u0131r\u0131lacakt\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-da49ed5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da49ed5\" 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-10d67da\" data-id=\"10d67da\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed6b026 elementor-widget elementor-widget-docly_info_box\" data-id=\"ed6b026\" 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\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"131 Ortaklardan Alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/131-Ortaklardan-Alacaklar-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/131-ortaklardan-alacaklar-hesabi-2\/\" class=\"details-link\">\r\n                        131 Ortaklardan Alacaklar 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-748a437\" data-id=\"748a437\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c58f89 elementor-widget elementor-widget-docly_info_box\" data-id=\"0c58f89\" 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=\"community-content\">\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>132 \u0130\u015ftiraklerden alacaklar hesab\u0131, \u0130\u015fletmenin esas faaliyetini ilgilendiren mali \u00f6zellikteki i\u015flemleri d\u0131\u015f\u0131nda sebeplerle ortaya \u00e7\u0131kan, i\u015ftiraklerinden alacakl\u0131 oldu\u011fu senetli veya senetsiz alacak tutarlar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r. \u0130\u015ftirak; i\u015fletmenin %10 &#8211; %50 aras\u0131nda hissesine sahip olan i\u015fletmeleri kapsamaktad\u0131r. \u00d6zetle, 132 hesap kodunda, kay\u0131tlar\u0131n\u0131 yapt\u0131\u011f\u0131m\u0131z i\u015fletmenin, %10 &#8211; %50\u00a0 hissesine sahip oldu\u011fu ba\u015fka bir i\u015fletmeden olan alacaklar\u0131 kaydedilmektedir. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7909,"parent":7879,"menu_order":1,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7907","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>132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu 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\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu muhasebe kayd\u0131\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-19T18:34:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png\" \/>\n\t<meta property=\"og:image:width\" content=\"6912\" \/>\n\t<meta property=\"og:image:height\" content=\"3456\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mevzuapp\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/\",\"name\":\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck\",\"isPartOf\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png\",\"datePublished\":\"2023-08-17T19:31:21+00:00\",\"dateModified\":\"2023-08-19T18:34:24+00:00\",\"description\":\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu muhasebe kayd\u0131\",\"breadcrumb\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png\",\"width\":6912,\"height\":3456,\"caption\":\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"1\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"13 Di\u011fer Alacaklar\",\"item\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"name\":\"Mevzuapp S\u00f6zl\u00fck\",\"description\":\"Muhasebenin abc&#039;si\",\"publisher\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#organization\",\"name\":\"mevzuapp\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"contentUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png\",\"width\":500,\"height\":500,\"caption\":\"mevzuapp\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\",\"https:\/\/x.com\/mevzuapp\",\"https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215\",\"https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/\",\"https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck","description":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu muhasebe kayd\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/","og_locale":"tr_TR","og_type":"article","og_title":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck","og_description":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu muhasebe kayd\u0131","og_url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/","og_site_name":"Mevzuapp S\u00f6zl\u00fck","article_publisher":"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","article_modified_time":"2023-08-19T18:34:24+00:00","og_image":[{"width":6912,"height":3456,"url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@mevzuapp","twitter_misc":{"Tahmini okuma s\u00fcresi":"3 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/","url":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/","name":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131 -\u00d6rnek Sorular ve Konu Anlat\u0131m\u0131 - Mevzuapp S\u00f6zl\u00fck","isPartOf":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage"},"thumbnailUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png","datePublished":"2023-08-17T19:31:21+00:00","dateModified":"2023-08-19T18:34:24+00:00","description":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131, 132 muhasebe kodu, i\u015ftirak alacaklar\u0131 \u00f6rnek sorular, i\u015ftirak kar pay\u0131 hisse kuponu muhasebe kayd\u0131","breadcrumb":{"@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#primaryimage","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/132-Istiraklerden-Alacaklar-Hesabi.png","width":6912,"height":3456,"caption":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131"},{"@type":"BreadcrumbList","@id":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/132-istiraklerden-alacaklar-hesabi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"https:\/\/mevzuapp.com\/sozluk\/"},{"@type":"ListItem","position":2,"name":"1","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/"},{"@type":"ListItem","position":3,"name":"13 Di\u011fer Alacaklar","item":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/"},{"@type":"ListItem","position":4,"name":"132 \u0130\u015ftiraklerden Alacaklar Hesab\u0131"}]},{"@type":"WebSite","@id":"https:\/\/mevzuapp.com\/sozluk\/#website","url":"https:\/\/mevzuapp.com\/sozluk\/","name":"Mevzuapp S\u00f6zl\u00fck","description":"Muhasebenin abc&#039;si","publisher":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mevzuapp.com\/sozluk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/mevzuapp.com\/sozluk\/#organization","name":"mevzuapp","url":"https:\/\/mevzuapp.com\/sozluk\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/","url":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","contentUrl":"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2020\/09\/Sari-ve-Siyah-Kare-Kisisel-Logo.png","width":500,"height":500,"caption":"mevzuapp"},"image":{"@id":"https:\/\/mevzuapp.com\/sozluk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/mevzuapp.muhasebe.5","https:\/\/x.com\/mevzuapp","https:\/\/www.linkedin.com\/in\/mevzuapp-web-sitesi-3a0494215","https:\/\/tr.pinterest.com\/mevzuappmuhasebe\/_created\/","https:\/\/www.youtube.com\/channel\/UCE3SqemmdSgbhzsdLqWsSuw"]}]}},"_links":{"self":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/comments?post=7907"}],"version-history":[{"count":19,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7907\/revisions"}],"predecessor-version":[{"id":7935,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7907\/revisions\/7935"}],"up":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/docs\/7879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media\/7909"}],"wp:attachment":[{"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/media?parent=7907"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/mevzuapp.com\/sozluk\/wp-json\/wp\/v2\/doc_tag?post=7907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}