{"id":7999,"date":"2023-08-24T20:06:33","date_gmt":"2023-08-24T17:06:33","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/136-diger-cesitli-alacaklar-hesabi\/"},"modified":"2023-09-09T22:12:10","modified_gmt":"2023-09-09T19:12:10","slug":"136-diger-cesitli-alacaklar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/136-diger-cesitli-alacaklar-hesabi\/","title":{"rendered":"136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7999\" class=\"elementor elementor-7999\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7dbe31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7dbe31\" 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-2a6a908\" data-id=\"2a6a908\" 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-6b3bdbe elementor-widget elementor-widget-heading\" data-id=\"6b3bdbe\" 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\">136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ed7818 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ed7818\" 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-bbf19be\" data-id=\"bbf19be\" 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-3851057 elementor-widget elementor-widget-text-editor\" data-id=\"3851057\" 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>136 Di\u011fer \u00e7e\u015fitli alacaklar hesab\u0131, di\u011fer alacak hesap grubu i\u00e7erisinde daha \u00f6nceki a\u00e7\u0131klamalar\u0131 yap\u0131lan di\u011fer alacak hesaplar\u0131n\u0131n, say\u0131lan \u00f6zellikleri i\u00e7ine al\u0131namayan i\u015fletme alacaklar\u0131n\u0131n veyahut da ayr\u0131 bir hesapta izlenmesi gerekli olmayacak kadar k\u00fc\u00e7\u00fck tutarl\u0131 alacaklar\u0131n kaydedildi\u011fi hesapt\u0131r.<\/p><p>Di\u011fer bir ifade ile 136 hesab\u0131, ticari bir faaliyetten kaynaklanmayan en \u00e7ok bir y\u0131l i\u00e7inde tahsil edilmesi planlanan alacaklar\u0131n kaydedildi\u011fi muhasebe hesab\u0131d\u0131r.<\/p><p>\u00d6rnek vermek gerekirse; i\u015fletmenin hat\u0131r \u00e7eki veya hat\u0131r senedi vermesi sonucu olu\u015fan alacaklar.<\/p><p>T\u00fcm bunlar\u0131n yan\u0131nda a\u015fa\u011f\u0131daki durumlarda da bu hesap kullan\u0131labilir.<\/p><ul><li>\u0130\u015fletmeninin Vergi Dairesinden Alacaklar\u0131,<\/li><li>Kirac\u0131lardan kira alacaklar\u0131,<\/li><li>Sigorta \u015firketlerinden alacaklar\u0131,<\/li><li>\u0130\u015f akdi fesih edilmi\u015f personellerden olan alacaklar\u0131,<\/li><\/ul><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-c6d357e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6d357e\" 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-e606f34\" data-id=\"e606f34\" 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-9940017 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"9940017\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2010\/09\/20100929-6-5.xls\" 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\">Resmi Gazete Hesap Plan\u0131 A\u00e7\u0131klamalar\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-4c6911c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c6911c\" 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-ea31e8f\" data-id=\"ea31e8f\" 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-60e8238 elementor-widget elementor-widget-heading\" data-id=\"60e8238\" 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\">136 Di\u011fer \u00c7e\u015fitli 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-11109a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11109a0\" 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-dd300b2\" data-id=\"dd300b2\" 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-0c93878 elementor-widget elementor-widget-text-editor\" data-id=\"0c93878\" 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 bahsi ge\u00e7en \u00f6zellikteki alacaklar\u0131n olu\u015fmas\u0131 durumunda bu hesaba bor\u00e7, alaca\u011f\u0131n nakden veya hesaben tahsili durumunda da hesaba alacak kaydedilmektedir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3a2eef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3a2eef\" 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-734c9be\" data-id=\"734c9be\" 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-388f951 elementor-widget elementor-widget-heading\" data-id=\"388f951\" 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\">Di\u011fer \u00c7e\u015fitli 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-0cffa21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cffa21\" 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-6e8f277\" data-id=\"6e8f277\" 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-3967c6b elementor-widget elementor-widget-text-editor\" data-id=\"3967c6b\" 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 nitelikleri bahsedilen t\u00fcrden bir alaca\u011f\u0131n\u0131n olu\u015fmas\u0131 durumunda,<\/li><li>\u0130\u015fletmenin ayr\u0131 bir hesapta izlemeye gerek duymayaca\u011f\u0131 kadar k\u00fc\u00e7\u00fck bir alaca\u011f\u0131n\u0131n olu\u015fmas\u0131 durumunda, 136 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-6e4508f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e4508f\" 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-a2b1a55\" data-id=\"a2b1a55\" 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-e898244 elementor-widget elementor-widget-heading\" data-id=\"e898244\" 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\">Di\u011fer \u00c7e\u015fitli 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-62a89aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62a89aa\" 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-99634f2\" data-id=\"99634f2\" 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-89d094e elementor-widget elementor-widget-text-editor\" data-id=\"89d094e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletmenin bahsi ge\u00e7en alaca\u011f\u0131n\u0131 nakden veya hesaben tahsil etmesi durumunda hesab\u0131n alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8db8148 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8db8148\" 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-8849836\" data-id=\"8849836\" 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-bddb337 elementor-widget elementor-widget-heading\" data-id=\"bddb337\" 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\">136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131 \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-e73136d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e73136d\" 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-4969987\" data-id=\"4969987\" 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-6dfaf18 elementor-widget elementor-widget-text-editor\" data-id=\"6dfaf18\" 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>Di\u011fer \u00c7e\u015fitli 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-c002f9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c002f9c\" 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-04be2b5\" data-id=\"04be2b5\" 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-57d0332 elementor-widget elementor-widget-heading\" data-id=\"57d0332\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hat\u0131r \u00c7eki Ciro Edilmesi 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-b24b245 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b24b245\" 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-5a1cd83\" data-id=\"5a1cd83\" 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-45138f5 elementor-widget elementor-widget-text-editor\" data-id=\"45138f5\" 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 B i\u015fletmesine 45.000 TL\u2019 lik hat\u0131r \u00e7eki ciro 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-174dcf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"174dcf1\" 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-e9e6edc\" data-id=\"e9e6edc\" 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-79f2090 elementor-widget elementor-widget-text-editor\" data-id=\"79f2090\" 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\">136.Di\u011fer \u00c7e\u015f. Alacaklar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">45.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101. Al\u0131nan \u00c7ekler\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">45.000<\/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-6960575 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6960575\" 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-f612a82\" data-id=\"f612a82\" 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-f18f00d elementor-widget elementor-widget-text-editor\" data-id=\"f18f00d\" 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 hat\u0131r \u00e7eki cirosundan do\u011fan alaca\u011f\u0131 di\u011fer \u00e7e\u015fitli alacaklar\u0131n\u0131 artt\u0131rm\u0131\u015f oldu\u011fu i\u00e7in &#8220;136 Di\u011fer \u00c7e\u015fitli Alacaklar&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da bir \u00e7ek cirosu ger\u00e7ekle\u015fmi\u015f oldu\u011fu i\u00e7in i\u015fletmenin al\u0131nan \u00e7eklerinde bir azal\u0131\u015f olur ve <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/101-alinan-cekler-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;101 Al\u0131nan \u00c7ekler Hesab\u0131&#8221;<\/a> 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-680027e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"680027e\" 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-9c308ea\" data-id=\"9c308ea\" 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-221d81a elementor-widget elementor-widget-heading\" data-id=\"221d81a\" 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\">Di\u011fer Alacaklar\u0131n 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-1900eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1900eb5\" 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-c9a2a01\" data-id=\"c9a2a01\" 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-dbd1f61 elementor-widget elementor-widget-text-editor\" data-id=\"dbd1f61\" 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 hat\u0131r \u00e7eki cirosundan kaynakl\u0131 olan alaca\u011f\u0131n\u0131n tamam\u0131n\u0131 banka arac\u0131l\u0131\u011f\u0131 ile tahsil etmi\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-3e78803 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e78803\" 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-ceb4b35\" data-id=\"ceb4b35\" 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-a0c2fea elementor-widget elementor-widget-text-editor\" data-id=\"a0c2fea\" 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\">45.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">136.Di\u011fer \u00c7e\u015f. Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">45.000<\/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-922b0f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"922b0f3\" 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-c9a8f8c\" data-id=\"c9a8f8c\" 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-2db686e elementor-widget elementor-widget-text-editor\" data-id=\"2db686e\" 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\u015fletme hat\u0131r \u00e7eki tahsilini banka arac\u0131l\u0131\u011f\u0131 ile ger\u00e7ekle\u015ftirdi\u011fi i\u00e7in bankalar hesab\u0131 artm\u0131\u015f ve <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 i\u015fletmenin \u00e7e\u015fitli alacak tahsili ger\u00e7ekle\u015fti\u011fi i\u00e7in azalm\u0131\u015f ve alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/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-10b9dc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10b9dc3\" 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-3e13694\" data-id=\"3e13694\" 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-bd28ff2 elementor-widget elementor-widget-heading\" data-id=\"bd28ff2\" 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\">Vergi Dairesinden Alacaklar\u0131n 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-d887132 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d887132\" 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-12a58b2\" data-id=\"12a58b2\" 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-9bd970a elementor-widget elementor-widget-text-editor\" data-id=\"9bd970a\" 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 KDV beyannamesinde beyan etti\u011fi 75.000 TL devreden KDV vergi dairesi taraf\u0131ndan iade edilecek stat\u00fcye gelmi\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-a1ec447 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1ec447\" 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-affeb08\" data-id=\"affeb08\" 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-7da714e elementor-widget elementor-widget-text-editor\" data-id=\"7da714e\" 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\">136. Di\u011f. Alacaklar 136.01.Vergi Dairesinden KDV Alaca\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">75.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">190.Devreden KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">75.000<\/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-68a2797 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68a2797\" 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-c86ab9b\" data-id=\"c86ab9b\" 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-13744b6 elementor-widget elementor-widget-text-editor\" data-id=\"13744b6\" 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\u015fletmesinin devreden KDV bakiyesi i\u00e7erisinden 75.000TL&#8217; si vergi dairesi taraf\u0131ndan iade edilebilir konuma geldi\u011fi i\u00e7in, &#8220;190.Devreden KDV&#8221; hesab\u0131ndan 136 nolu hesab\u0131n borcuna kaydedilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a788c6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a788c6f\" 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-2c97bf3\" data-id=\"2c97bf3\" 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-5d8ee9a elementor-widget elementor-widget-text-editor\" data-id=\"5d8ee9a\" 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 136 nolu hesapta biriken 75.000 TL vergi alaca\u011f\u0131n\u0131n 15.000TL&#8217;si nakit olarak i\u015fletme vadesiz banka hesab\u0131na yat\u0131r\u0131lm\u0131\u015ft\u0131r. Kalan tutar ise 60.000TL &#8216;lik Muhtasar beyanname borcuna mahsup 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-d200f2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d200f2c\" 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-70bd8c8\" data-id=\"70bd8c8\" 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-b7c8222 elementor-widget elementor-widget-text-editor\" data-id=\"b7c8222\" 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\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">360.\u00d6denecek Vergi ve Fonlar<\/p><p align=\"left\">360.001. \u00d6denecek Muhtasar Vergi<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>60.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">136.Di\u011f. \u00c7e\u015fitli Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">75.000<\/p><\/td><\/tr><\/tbody><\/table><p>\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-178fb9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"178fb9a\" 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-97216e6\" data-id=\"97216e6\" 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-a1d9044 elementor-widget elementor-widget-text-editor\" data-id=\"a1d9044\" 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>Bankaya \u00f6denen 15.000TL tutar banka bakiyesini artt\u0131raca\u011f\u0131 i\u00e7in &#8220;102. Bankalar&#8221; hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/li><li>60.000Tl mahsup edilen vergi borcu da vergi borcunu azaltaca\u011f\u0131 i\u00e7in pasif bir hesap olan &#8220;360.\u00d6denecek Vergi ve Fonlar&#8221; hesab\u0131n\u0131n borcuna yaz\u0131lm\u0131\u015ft\u0131r.<\/li><li>Son olarak da toplamda 75.000TL&#8217;lik vergi alaca\u011f\u0131, di\u011fer alacaklar bakiyesini azaltaca\u011f\u0131 i\u00e7in 136 nolu hesab\u0131n alaca\u011f\u0131na kaydedilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42d4cf7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42d4cf7\" 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-2c90fbe\" data-id=\"2c90fbe\" 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-8a25f17 elementor-widget elementor-widget-heading\" data-id=\"8a25f17\" 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\u015ften Ayr\u0131lan Personel Bor\u00e7lar\u0131n\u0131n 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-2a15db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a15db7\" 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-43be518\" data-id=\"43be518\" 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-bc8469a elementor-widget elementor-widget-text-editor\" data-id=\"bc8469a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletmenin, Nedim isimli personeline daha \u00f6nce vermi\u015f oldu\u011fu vadeli 35.000 TL borcu bulunmaktad\u0131r. Ancak, personel borcunu \u00f6demeden i\u015ften ayr\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-eb2a859 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb2a859\" 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-0c5d996\" data-id=\"0c5d996\" 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-77f9cb2 elementor-widget elementor-widget-text-editor\" data-id=\"77f9cb2\" 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\">136.Di\u011f. Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">35.000<\/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\">35.000<\/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-aa80aba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa80aba\" 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-e4b0be7\" data-id=\"e4b0be7\" 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-ec85ad4 elementor-widget elementor-widget-text-editor\" data-id=\"ec85ad4\" 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>&#8220;135. Personelden Alacaklar&#8221; hesab\u0131nda personellere verilen maa\u015ftan kesinti olmayan vadeli bor\u00e7lar\u0131 izlenmektedir.<\/li><li>Personelin i\u015ften \u00e7\u0131kar\u0131lmas\u0131 durumunda bu borcun niteli\u011fi de\u011fi\u015fmekte ve ticari olmayan bir i\u015fletme alaca\u011f\u0131na d\u00f6n\u00fc\u015fmektedir.<\/li><li>Bu nedenle, i\u015ften ayr\u0131lan personelin 35.000TL borcu, 135 hesab\u0131n\u0131n alaca\u011f\u0131na 136 nolu hesab\u0131n borcuna kaydedilerek virman i\u015flemi 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-c1b1e15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1b1e15\" 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-13ff7a6\" data-id=\"13ff7a6\" 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-ddbbcc1 elementor-widget elementor-widget-heading\" data-id=\"ddbbcc1\" 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\">Sigorta \u015eirketlerinden Alacaklar 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-746c76a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"746c76a\" 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-f48df94\" data-id=\"f48df94\" 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-a538444 elementor-widget elementor-widget-text-editor\" data-id=\"a538444\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015flemeye ait kamyon trafik kazas\u0131na kar\u0131\u015fm\u0131\u015f\u00a0 ve hasar olu\u015fmu\u015ftur. Sigorta \u015firketi, bu hasara ili\u015fkin 50.000TL i\u015fletmeye verilecek hasar kayb\u0131 tazminat\u0131na ili\u015fkin fatura d\u00fczenlemi\u015ftir. Ayr\u0131ca, i\u015fletmeye 1 ay \u00f6deme s\u00fcresi vermi\u015ftir. Sigorta \u015firketince d\u00fczenlenen faturan\u0131n kayd\u0131n\u0131 yap\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-5093d04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5093d04\" 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-ad7a3f2\" data-id=\"ad7a3f2\" 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-e334ea3 elementor-widget elementor-widget-text-editor\" data-id=\"e334ea3\" 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\">136.Di\u011f. \u00c7e\u015fitli Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">50.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">679. Di\u011f.Ol.D\u0131\u015f\u0131.Gelir ve Karlar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">50.000<\/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-0ed8908 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ed8908\" 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-6596951\" data-id=\"6596951\" 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-357f1bd elementor-widget elementor-widget-text-editor\" data-id=\"357f1bd\" 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>Sigorta \u015firketince d\u00fczenlenen fatura i\u00e7eri\u011fi olan kaza nedeniyle verilecek tazminat, bir ola\u011fan d\u0131\u015f\u0131 gelir niteli\u011finde oldu\u011fu i\u00e7in,<\/p><ul><li>Bir gelir tablosu hesab\u0131 olan &#8220;679. Di\u011f.Ol.D\u0131\u015f\u0131.Gelir ve Karlar&#8221; hesab\u0131 alaca\u011f\u0131na kaydedilmi\u015ftir.<\/li><li>Sigorta tazminat alaca\u011f\u0131 ise vadeli olup niteli\u011fi itibariyle ticari bir alacak olmad\u0131\u011f\u0131ndan 136 nolu hesab\u0131n borcuna i\u015flenmi\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-0ca259f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ca259f\" 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-671cc8e\" data-id=\"671cc8e\" 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-28eff9e elementor-widget elementor-widget-docly_info_box\" data-id=\"28eff9e\" 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\/135-Personelden-Alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"135 Personelden Alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-Alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-Alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-Alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-Alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-Alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/08\/135-Personelden-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\/135-personelden-alacaklar-hesabi\/\" class=\"details-link\">\r\n                        135 Personelden 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<div class=\"elementor-element elementor-element-34ec12b elementor-widget elementor-widget-text-editor\" data-id=\"34ec12b\" 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\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3ff5b0a\" data-id=\"3ff5b0a\" 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-d4c65c5 elementor-widget elementor-widget-docly_info_box\" data-id=\"d4c65c5\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi-.png\" class=\"attachment-full size-full\" alt=\"137 Di\u011fer Alacak Senetleri Reeskontu Hesab\u0131 (-)\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi-.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi--300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi--1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi--768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-Hesabi--1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/137-Diger-Alacak-Senetleri-Reeskontu-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\/137-diger-alacak-senetleri-reeskontu-hesabi\/\" class=\"details-link\">\r\n                        137 Di\u011fer Alacak Senetleri Reeskontu Hesab\u0131 (-) <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131 136 Di\u011fer \u00e7e\u015fitli alacaklar hesab\u0131, di\u011fer alacak hesap grubu i\u00e7erisinde daha \u00f6nceki a\u00e7\u0131klamalar\u0131 yap\u0131lan di\u011fer alacak hesaplar\u0131n\u0131n, say\u0131lan \u00f6zellikleri i\u00e7ine al\u0131namayan i\u015fletme alacaklar\u0131n\u0131n veyahut da ayr\u0131 bir hesapta izlenmesi gerekli olmayacak kadar k\u00fc\u00e7\u00fck tutarl\u0131 alacaklar\u0131n kaydedildi\u011fi hesapt\u0131r. Di\u011fer bir ifade ile 136 hesab\u0131, ticari bir faaliyetten kaynaklanmayan en \u00e7ok bir [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8000,"parent":7879,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-7999","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>136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131 - Hesab\u0131, \u0130\u015fleyi\u015fi, \u00d6rnek Sorular - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"136 di\u011fer \u00e7e\u015fitli alacaklar hesab\u0131, 136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131, \u0130\u015fleyi\u015fi, \u00d6rnek Muhasebe Kay\u0131tlar\u0131, Hat\u0131r \u00c7eki muhasebe kayd\u0131, 136\" \/>\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\/136-diger-cesitli-alacaklar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"136 Di\u011fer \u00c7e\u015fitli Alacaklar Hesab\u0131 - 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