{"id":7968,"date":"2023-08-22T21:46:37","date_gmt":"2023-08-22T18:46:37","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/135-personelden-alacaklar-hesabi\/"},"modified":"2023-08-22T22:51:40","modified_gmt":"2023-08-22T19:51:40","slug":"135-personelden-alacaklar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/135-personelden-alacaklar-hesabi\/","title":{"rendered":"135 Personelden Alacaklar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7968\" class=\"elementor elementor-7968\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b75d5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b75d5c\" 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-0d77c39\" data-id=\"0d77c39\" 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-d782d1e elementor-widget elementor-widget-text-editor\" data-id=\"d782d1e\" 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>135 Personelden alacaklar hesab\u0131, i\u015fletmenin personel ve i\u015f\u00e7ilerinden olan senetli veya senetsiz alacaklar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r.<\/p><p>Bu alacaklara \u00f6rnek vermek gerekirse: i\u015fletmeden kredi alma, personelin i\u015fletmenin sosyal tesislerinden faydalanmas\u0131, personelin mali sorumlulu\u011funda a\u00e7\u0131k vermesi (kasa noksan\u0131, stok a\u00e7\u0131\u011f\u0131 vb.).<\/p><p>Ancak, i\u015fletmenin esas faaliyetini ilgilendiren mal veya hizmetlerin personele sat\u0131\u015f\u0131 s\u00f6z konusu ise bu hesapta de\u011fil; senetli olmas\u0131 durumunda alacak senetleri, senetsiz olmas\u0131 durumunda ise al\u0131c\u0131lar hesab\u0131nda izlenmektedir.<\/p><p>Ayn\u0131 \u015fekilde personele verilen avanslarda (\u00fccret avanslar\u0131 da dahil) bu hesapta izlenmemektedir.<\/p><p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\">VUK<\/a> 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-ea1617c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea1617c\" 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-a2acad0\" data-id=\"a2acad0\" 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-08cca08 elementor-widget elementor-widget-heading\" data-id=\"08cca08\" 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\">135 Personelden 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-4f9bb05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f9bb05\" 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-4b4b139\" data-id=\"4b4b139\" 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-272be24 elementor-widget elementor-widget-text-editor\" data-id=\"272be24\" 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 yukar\u0131da belirtilen nitelikteki personelden olan alacaklar\u0131 ortaya \u00e7\u0131kt\u0131\u011f\u0131nda bu hesaba bor\u00e7, alacak nakden veya hesaben tahsil veya borca kar\u015f\u0131l\u0131k mahsup yap\u0131ld\u0131\u011f\u0131nda ise bu hesaba alacak kaydedilerek kapat\u0131lmaktad\u0131r.<\/li><li>Personelden alacaklar hesab\u0131 bor\u00e7lu \u00e7al\u0131\u015fmakta ve bor\u00e7 kalan\u0131 vermektedir.<\/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-39c3be3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39c3be3\" 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-aa4269b\" data-id=\"aa4269b\" 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-346be14 elementor-widget elementor-widget-heading\" data-id=\"346be14\" 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\">Personelden 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-f68542e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f68542e\" 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-a37c684\" data-id=\"a37c684\" 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-c458852 elementor-widget elementor-widget-text-editor\" data-id=\"c458852\" 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 kendi personelinden olan senetli veya senetsiz alaca\u011f\u0131 olu\u015fmas\u0131 durumunda.<\/li><li>Personelden olan alaca\u011fa i\u015fletme taraf\u0131ndan faiz hesaplanmas\u0131 durumunda 135 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-99bdfcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99bdfcd\" 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-4078cfe\" data-id=\"4078cfe\" 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-16cb5b9 elementor-widget elementor-widget-heading\" data-id=\"16cb5b9\" 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\">Personelden 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-bfbe76a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfbe76a\" 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-91a60b1\" data-id=\"91a60b1\" 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-0143f45 elementor-widget elementor-widget-text-editor\" data-id=\"0143f45\" 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>\n<li>\u0130\u015fletmenin personelinden olan alaca\u011f\u0131n\u0131 nakden veya hesaben tahsil etmesi durumunda.<\/li>\n<li>\u0130\u015fletmenin personelinden olan alaca\u011f\u0131n\u0131 \u00fccret bordrosunda kesinti \u015feklinde personelinden tahsil etmesi durumunda hesab\u0131n alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li>\n<\/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-4a2561e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a2561e\" 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-dea5b0a\" data-id=\"dea5b0a\" 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-5ef7799 elementor-widget elementor-widget-heading\" data-id=\"5ef7799\" 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\">Personelden Kaynakl\u0131 Alacaklar\u0131n \u00d6rnek Muhasebe Kay\u0131tlar\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58992b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58992b1\" 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-fe56924\" data-id=\"fe56924\" 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-b8123e3 elementor-widget elementor-widget-text-editor\" data-id=\"b8123e3\" 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>Personelden 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-0a0f6ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a0f6ac\" 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-3dc5640\" data-id=\"3dc5640\" 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-cb0481f elementor-widget elementor-widget-heading\" data-id=\"cb0481f\" 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\">Kasa Noksan\u0131n\u0131n Personele Yans\u0131t\u0131lmas\u0131 Muhasebe Kayd\u0131<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-347b95d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"347b95d\" 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-6afef8d\" data-id=\"6afef8d\" 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-9ab72f8 elementor-widget elementor-widget-text-editor\" data-id=\"9ab72f8\" 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 personeli, Mehmet S.\u2019 nin mali sorumlulu\u011funda olan kasada 15.000 TL noksanl\u0131k olu\u015fmu\u015ftur. Noksanl\u0131k personele yans\u0131t\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-4abf2ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4abf2ac\" 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-a2bbe25\" data-id=\"a2bbe25\" 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-65c92b1 elementor-widget elementor-widget-text-editor\" data-id=\"65c92b1\" 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\">135. Personelden Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f44c626 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f44c626\" 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-a8b3727\" data-id=\"a8b3727\" 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-d4aafb1 elementor-widget elementor-widget-text-editor\" data-id=\"d4aafb1\" 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>Personelin mali sorumlulu\u011fundaki kasada noksanl\u0131k olu\u015fmas\u0131 durumunda personelden olan alacak artm\u0131\u015f bulunmakta ve 135 Personelden alacaklar hesab\u0131 bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da kasada noksan olu\u015fmas\u0131 sebebi ile kasa hesab\u0131 azalmakta ve alacakland\u0131r\u0131lmaktad\u0131r.<\/li><li>Kasaya alacak kayd\u0131 yap\u0131lmas\u0131n\u0131n nedeni: kasada fili olarak bulunan paran\u0131n <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 bakiyesinden 15.000 TL daha eksik olmas\u0131d\u0131r.<\/li><li>Bu nedenle fiili ve kaydi kasa bakiyesi bu \u015fekilde e\u015fitlenmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8091b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8091b6\" 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-0065aa8\" data-id=\"0065aa8\" 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-6ffa47a elementor-widget elementor-widget-text-editor\" data-id=\"6ffa47a\" 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 personelinin mali sorumlulu\u011fundaki kasadaki 15.000 TL lik a\u00e7\u0131\u011f\u0131n sat\u0131c\u0131lara yap\u0131lan \u00f6demenin kay\u0131tlara al\u0131nmamas\u0131 kaynakl\u0131 oldu\u011fu ayn\u0131 g\u00fcn tespit edilmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b172989 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b172989\" 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-028fdeb\" data-id=\"028fdeb\" 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-d697a8c elementor-widget elementor-widget-text-editor\" data-id=\"d697a8c\" 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\">\u00a0320.Sat\u0131c\u0131lar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">135.Personelden Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-130138a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"130138a\" 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-7701314\" data-id=\"7701314\" 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-de16df7 elementor-widget elementor-widget-text-editor\" data-id=\"de16df7\" 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>\n<li>Yukar\u0131daki kayda g\u00f6re i\u015fletme noksan\u0131n sebebini ayn\u0131 g\u00fcn bulmas\u0131 sebebi ile say\u0131m ve tesell\u00fcm noksanlar\u0131 hesab\u0131n\u0131 kullanmam\u0131\u015ft\u0131r.<\/li>\n<li>Noksanl\u0131\u011f\u0131n sebebi sat\u0131c\u0131lara olan borcun \u00f6denmesi oldu\u011fu i\u00e7in sat\u0131c\u0131lar hesab\u0131 azalm\u0131\u015f olup bor\u00e7land\u0131r\u0131larak kapat\u0131lm\u0131\u015f.<\/li>\n<li>Kar\u015f\u0131l\u0131\u011f\u0131nda da kasa a\u00e7\u0131\u011f\u0131 bulundu\u011fu i\u00e7in personelden olan alacak azalm\u0131\u015f olup 135 Personelden Alacaklar hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131<b>lm\u0131\u015ft\u0131r.<\/b><\/li>\n<\/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-77f8a62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f8a62\" 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-4313c42\" data-id=\"4313c42\" 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-d5299bc elementor-widget elementor-widget-text-editor\" data-id=\"d5299bc\" 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>Bunlara ek olarak, kasa noksanl\u0131klar\u0131 veya fazlal\u0131klar\u0131n\u0131n ayr\u0131nt\u0131l\u0131 muhasebe kayd\u0131 \u00f6rnekleri i\u00e7in a\u015fa\u011f\u0131daki butona t\u0131klay\u0131n\u0131z.<\/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-4fbde9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fbde9b\" 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-d78e569\" data-id=\"d78e569\" 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-b0496c5 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"b0496c5\" 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:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" 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\">Kasa Noksanl\u0131klar\u0131 ve Fazlal\u0131klar\u0131 Konu Anlat\u0131m\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-771aa5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"771aa5c\" 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-3ed51b3\" data-id=\"3ed51b3\" 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-39b700e elementor-widget elementor-widget-heading\" data-id=\"39b700e\" 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\">Personele 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-fd48533 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd48533\" 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-d19a7c7\" data-id=\"d19a7c7\" 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-bcd5ed2 elementor-widget elementor-widget-text-editor\" data-id=\"bcd5ed2\" 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, personel Hamdi Bey&#8217;e 01.05.2023 tarihinde 40.000 TL bor\u00e7 vermi\u015ftir. Personele 40.000 TL bor\u00e7, \u00e7ek ke\u015fide edilerek verilmi\u015ftir.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-005b4d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"005b4d7\" 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-d29cad7\" data-id=\"d29cad7\" 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-02d463a elementor-widget elementor-widget-text-editor\" data-id=\"02d463a\" 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\">135. Personelden Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a040.000<\/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 (-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a040.000<\/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-4513d52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4513d52\" 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-3df368f\" data-id=\"3df368f\" 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-36638a9 elementor-widget elementor-widget-text-editor\" data-id=\"36638a9\" 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, personeline maa\u015ftan kesinti yap\u0131lmamak kayd\u0131 ile vadeli nitelikte bir bor\u00e7 verdi\u011fi i\u00e7in; bu bor\u00e7 &#8220;135. Personelden Alacaklar&#8221; hesab\u0131n\u0131n borcuna kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayr\u0131ca, bu bor\u00e7 personel maa\u015f\u0131ndan kesinti yoluyla tahsil \u015fart\u0131 ile verilseydi &#8220;195. personel Avanslar\u0131&#8221; hesab\u0131na yaz\u0131lmas\u0131 gerekirdir.<\/li><li>Borcun verilmesi \u00e7ek ke\u015fide edilerek yap\u0131ld\u0131\u011f\u0131 i\u00e7in ise Aktif D\u00fczenleyisi bir hesap olan <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 (-)&#8221;<\/a> Hesab\u0131n\u0131n Alacak taraf\u0131na kay\u0131t edilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46563e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46563e4\" 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-d53974f\" data-id=\"d53974f\" 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-f43b76c elementor-widget elementor-widget-text-editor\" data-id=\"f43b76c\" 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>Personel Hamdi Bey, \u00e7eki ayn\u0131 g\u00fcn i\u015fletme bankas\u0131ndan 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-2ae2761 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ae2761\" 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-3d975fc\" data-id=\"3d975fc\" 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-3ffcc45 elementor-widget elementor-widget-text-editor\" data-id=\"3ffcc45\" 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\">103.Verilen \u00c7ekler ve \u00d6deme Emirleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">102.Bankalar Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/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-803d7f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"803d7f0\" 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-631d2db\" data-id=\"631d2db\" 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-58fea77 elementor-widget elementor-widget-text-editor\" data-id=\"58fea77\" 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 personele verdi\u011fi senet tahsil oldu\u011fu i\u00e7in, pasif karakterli &#8220;103. Verilen \u00c7ekler&#8221; hesab\u0131 bakiyesi azalmal\u0131d\u0131r.<\/li><li>Pasif karakterli hesaplar bor\u00e7 taraf\u0131na yap\u0131lan kay\u0131tlar ile azalaca\u011f\u0131 i\u00e7in tahsil olan 40.000 TL, hesab\u0131n bor\u00e7 taraf\u0131na yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>\u00c7ek \u00f6demesi nedeniyle banka bakiyesi azalaca\u011f\u0131 i\u00e7in <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;102.Bankalar&#8221;<\/a>\u00a0\u00a0Hesab\u0131 alacak taraf\u0131na kar\u015f\u0131 kay\u0131t yap\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-5db4711 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5db4711\" 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-2a0d8b7\" data-id=\"2a0d8b7\" 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-83ddaa5 elementor-widget elementor-widget-heading\" data-id=\"83ddaa5\" 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\">Personele Verilen Borcun Tahsili 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-d01c56c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d01c56c\" 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-e49e799\" data-id=\"e49e799\" 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-f8b1ed9 elementor-widget elementor-widget-text-editor\" data-id=\"f8b1ed9\" 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 personel Hamdi Bey&#8217; e verdi\u011fi 40.000TL borcu 31.07.2023 tarihinde banka yoluyla 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-2409045 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2409045\" 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-8e94640\" data-id=\"8e94640\" 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-4f6b4fc elementor-widget elementor-widget-text-editor\" data-id=\"4f6b4fc\" 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\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">135.Personelden Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/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-b8d2d75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8d2d75\" 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-a14bfe4\" data-id=\"a14bfe4\" 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-27b6467 elementor-widget elementor-widget-text-editor\" data-id=\"27b6467\" 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>Personel alm\u0131\u015f oldu\u011fu 40.000 TL yi i\u015fletme bankas\u0131na yat\u0131rd\u0131\u011f\u0131 i\u00e7in banka bakiyesi artacak ve &#8220;102.Bankalar&#8221; Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131lacakt\u0131r.<\/li><li>Personel, i\u015fletmeden alm\u0131\u015f oldu\u011fu borcun tamam\u0131n\u0131 \u00f6dedi\u011fi i\u00e7in ise &#8220;135. Personelden Alacaklar &#8221; Hesab\u0131&#8221; 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-fb29c37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb29c37\" 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-28a4d69\" data-id=\"28a4d69\" 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-c648f5d elementor-widget elementor-widget-docly_info_box\" data-id=\"c648f5d\" 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\/133-Bagli-Ortakliklardan-alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"133 Ba\u011fl\u0131 Ortakl\u0131klardan alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/133-Bagli-Ortakliklardan-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\/133-bagli-ortakliklardan-alacaklar-hesabi\/\" class=\"details-link\">\r\n                        133 Ba\u011fl\u0131 Ortakl\u0131klardan 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-9afaf89\" data-id=\"9afaf89\" 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>135 Personelden alacaklar hesab\u0131, i\u015fletmenin personel ve i\u015f\u00e7ilerinden olan senetli veya senetsiz alacaklar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r. Bu alacaklara \u00f6rnek vermek gerekirse: i\u015fletmeden kredi alma, personelin i\u015fletmenin sosyal tesislerinden faydalanmas\u0131, personelin mali sorumlulu\u011funda a\u00e7\u0131k vermesi (kasa noksan\u0131, stok a\u00e7\u0131\u011f\u0131 vb.). Ancak, i\u015fletmenin esas faaliyetini ilgilendiren mal veya hizmetlerin personele sat\u0131\u015f\u0131 s\u00f6z konusu ise bu hesapta de\u011fil; senetli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7971,"parent":7879,"menu_order":3,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7968","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>135 Personelden Alacaklar Hesab\u0131 - \u0130\u015fleyi\u015fi ve \u00d6rnek Soru \u00c7\u00f6z\u00fcm\u00fc - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"135 Personelden Alacaklar Hesab\u0131, 135 muhasebe kodu, personel alacaklar\u0131n\u0131n muhasebe kayd\u0131 konu anlat\u0131m\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcmleri, 135 i\u015fleyi\u015fi\" \/>\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\/135-personelden-alacaklar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"135 Personelden Alacaklar Hesab\u0131 - 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