{"id":8079,"date":"2023-09-17T10:40:12","date_gmt":"2023-09-17T07:40:12","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/139-diger-supheli-alacaklar-karsiligi-hesabi\/"},"modified":"2023-09-24T20:11:27","modified_gmt":"2023-09-24T17:11:27","slug":"139-diger-supheli-alacaklar-karsiligi-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/139-diger-supheli-alacaklar-karsiligi-hesabi\/","title":{"rendered":"139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8079\" class=\"elementor elementor-8079\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1bba8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1bba8d\" 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-c62c2fb\" data-id=\"c62c2fb\" 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-3605f42 elementor-widget elementor-widget-text-editor\" data-id=\"3605f42\" 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>139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131: di\u011fer \u015f\u00fcpheli alacaklar\u0131n tahsil edilememe ihtimalinde art\u0131\u015f olmas\u0131 durumunda muhasebenin ihtiyatl\u0131l\u0131k kavram\u0131 gere\u011fince ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n kaydedildi\u011fi hesapt\u0131r.<\/p><p>Bu hesap aktif d\u00fczenleyici pasif karakterlidir, yani bilan\u00e7onun aktif k\u0131sm\u0131nda bulunmas\u0131na kar\u015f\u0131n alacakl\u0131 \u00e7al\u0131\u015f\u0131r ve alacak kalan\u0131 vermektedir.<\/p><p>Teminata ba\u011flanm\u0131\u015f di\u011fer alacaklarda kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi, teminat\u0131 a\u015fan k\u0131s\u0131m i\u00e7in uygulan\u0131r.<\/p><p>Bu alacaklar i\u00e7in yap\u0131lan \u015f\u00fcpheli alacak kayd\u0131 ve kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi ticari alacaklar hesab\u0131nda oldu\u011fu gibidir.\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-7deb272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7deb272\" 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-887eaa4\" data-id=\"887eaa4\" 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-89451ef elementor-widget elementor-widget-heading\" data-id=\"89451ef\" 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\">139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 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-b9631b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9631b4\" 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-09736f5\" data-id=\"09736f5\" 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-b97ea21 elementor-widget elementor-widget-text-editor\" data-id=\"b97ea21\" 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>Di\u011fer alacaklar i\u00e7in ayr\u0131lan kar\u015f\u0131l\u0131k tutar\u0131 bu hesaba alacak kaydedilirken kar\u015f\u0131l\u0131\u011f\u0131nda ise 654 kar\u015f\u0131l\u0131k giderleri hesab\u0131 bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Daha sonra kar\u015f\u0131l\u0131k ayr\u0131lan \u015f\u00fcpheli alaca\u011f\u0131n tahsili durumunda ise kar\u015f\u0131l\u0131k tutar\u0131 bir gelir hesab\u0131 olan 644 Konusu kalmayan kar\u015f\u0131l\u0131klar hesab\u0131 alaca\u011f\u0131na kaydedilmektedir.<\/li><li>Di\u011fer \u015f\u00fcpheli alaca\u011f\u0131n tahsil edilmesinin imkans\u0131z olmas\u0131 halinde ise &#8220;Di\u011fer \u015f\u00fcpheli alacaklar kar\u015f\u0131l\u0131\u011f\u0131&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da ilgili di\u011fer alacak hesab\u0131 alacakland\u0131r\u0131lmaktad\u0131r.<\/li><li>E\u011fer kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lan ve daha sonra tahsili ger\u00e7ekle\u015fen alacak daha \u00f6nceki d\u00f6nemleri ilgilendiriyor ise kar\u015f\u0131l\u0131k tutar\u0131 bir gelir hesab\u0131 olan 671 \u00f6nceki d\u00f6nem gelir ve karlar hesab\u0131 alaca\u011f\u0131na 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-0aaa87e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0aaa87e\" 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-b28d4b6\" data-id=\"b28d4b6\" 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-8c4d7a6 elementor-widget elementor-widget-heading\" data-id=\"8c4d7a6\" 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 \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 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-46d7e0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46d7e0c\" 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-3ca2afe\" data-id=\"3ca2afe\" 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-c3a0717 elementor-widget elementor-widget-text-editor\" data-id=\"c3a0717\" 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>\u015e\u00fcpheli hale gelmi\u015f ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan di\u011fer alaca\u011f\u0131n tahsili durumunda.<\/li><li>Ayr\u0131ca, \u015f\u00fcpheli hale gelmi\u015f ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan di\u011fer alaca\u011f\u0131n de\u011fersiz alacak haline gelmesi durumunda hesab\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-d55fed3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d55fed3\" 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-6716bba\" data-id=\"6716bba\" 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-f456be8 elementor-widget elementor-widget-heading\" data-id=\"f456be8\" 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 \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 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-785b576 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"785b576\" 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-cf8a3b9\" data-id=\"cf8a3b9\" 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-225d2d2 elementor-widget elementor-widget-text-editor\" data-id=\"225d2d2\" 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>\u015e\u00fcpheli duruma d\u00fc\u015fen senetli veya senetsiz olan di\u011fer alaca\u011fa kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lmas\u0131 durumunda hesab\u0131n alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6911dbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6911dbb\" 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-2d75813\" data-id=\"2d75813\" 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-bb4ddbf elementor-widget elementor-widget-heading\" data-id=\"bb4ddbf\" 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 \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 \u00d6rnek Uygulamalar<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ceb3ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ceb3ee\" 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-c8c4fbc\" data-id=\"c8c4fbc\" 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-97662ac elementor-widget elementor-widget-text-editor\" data-id=\"97662ac\" 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\u015fa\u011f\u0131da, i\u015fletmenin \u015f\u00fcpheli di\u011fer alacaklar\u0131na ili\u015fkin kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemlerine ili\u015fkin \u00f6rnek sorular\u0131 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-00de817 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00de817\" 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-e1e7d5d\" data-id=\"e1e7d5d\" 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-b373f6a elementor-widget elementor-widget-heading\" data-id=\"b373f6a\" 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\">\u015e\u00fcpheli Di\u011fer Alaca\u011fa Kar\u015f\u0131l\u0131k Ay\u0131rma<\/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-5b8c742 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b8c742\" 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-2627876\" data-id=\"2627876\" 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-9860a3c elementor-widget elementor-widget-text-editor\" data-id=\"9860a3c\" 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\u015fletmesinden olan 30.000 TL\u2019 lik kira alaca\u011f\u0131n\u0131n tahsilinin \u015f\u00fcpheli duruma d\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc tespit etmi\u015f olup bu alaca\u011f\u0131 %60 oran\u0131nda kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemine tabi tutmu\u015ftur.<\/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-0eefcf6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0eefcf6\" 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-046b7f2\" data-id=\"046b7f2\" 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-824cf71 elementor-widget elementor-widget-text-editor\" data-id=\"824cf71\" 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\">138 Di\u011fer \u015e\u00fcpheli Alacaklar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">30.000<\/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\u015fitli Alacaklar Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">30.000<\/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-07804d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07804d2\" 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-36974cb\" data-id=\"36974cb\" 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-de7e0bd elementor-widget elementor-widget-text-editor\" data-id=\"de7e0bd\" 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\">654 Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131 \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\">18.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">139 Di\u011f. \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">18.000<\/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-64a2e31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64a2e31\" 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-0842c76\" data-id=\"0842c76\" 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-99646be elementor-widget elementor-widget-text-editor\" data-id=\"99646be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Yukar\u0131daki kayda g\u00f6re, i\u015fletme di\u011fer \u00e7e\u015fitli alaca\u011f\u0131 olan kira alaca\u011f\u0131n\u0131n \u015f\u00fcpheli duruma d\u00fc\u015fmesi ise <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/138-diger-supheli-alacaklar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;138 Di\u011fer \u015e\u00fcpheli Alacaklar&#8221;<\/a> Hesab\u0131n\u0131 bor\u00e7land\u0131r\u0131rken,<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/136-diger-cesitli-alacaklar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;136 Di\u011fer \u00c7e\u015fitli Alacaklar&#8221;<\/a> hesab\u0131n\u0131 alacakland\u0131rarak kapatm\u0131\u015ft\u0131r.<\/li><li>Daha sonra da i\u015fletme i\u00e7in olu\u015fabilecek zarara \u00f6nlem ama\u00e7l\u0131 olarak bu alaca\u011fa kar\u015f\u0131l\u0131k muhasebenin ihtiyatl\u0131l\u0131k kavram\u0131 gere\u011fince kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yapm\u0131\u015f olup;<\/li><li>654 Kar\u015f\u0131l\u0131k Giderleri hesab\u0131n\u0131 bor\u00e7land\u0131rm\u0131\u015f ve kar\u015f\u0131l\u0131\u011f\u0131nda da Di\u011fer \u015e\u00fcpheli Alacaklar kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131n\u0131 alacakland\u0131rm\u0131\u015ft\u0131r.<\/li><li>Tekrar hat\u0131rlarmak derekirse, kira alaca\u011f\u0131 i\u015fletmenin ana faaliyetine ili\u015fkin ticari bir alacak de\u011fil ise i\u00e7in <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/13-diger-alacaklar\/\" target=\"_blank\" rel=\"noopener\">&#8220;13 Di\u011fer Alacaklar&#8221;<\/a> grubu i\u00e7erisindeki hesaplarda takip edilir.<\/li><li>E\u011fer, i\u015fletmenin ana faaliyeti gayrimenkul kiralamak olsayd\u0131 do\u011fal olarak <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/\" target=\"_blank\" rel=\"noopener\">&#8220;12 Ticari Alacaklar&#8221;<\/a> grubu i\u00e7erisinde takip edilecekti.<\/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-f0142f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0142f5\" 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-353a30a\" data-id=\"353a30a\" 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-c360340 elementor-widget elementor-widget-heading\" data-id=\"c360340\" 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 \u015e\u00fcpheli Alaca\u011f\u0131n Tahsili<br><\/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-bf6672c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf6672c\" 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-e396e96\" data-id=\"e396e96\" 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-7cbb864 elementor-widget elementor-widget-text-editor\" data-id=\"7cbb864\" 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, yukar\u0131da bahsi ge\u00e7en \u015f\u00fcpheli alaca\u011f\u0131n, daha sonra 15.000 TL\u2019lik k\u0131sm\u0131n\u0131 nakit olarak 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-1d98164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d98164\" 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-9f6f79c\" data-id=\"9f6f79c\" 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-18ab4f3 elementor-widget elementor-widget-text-editor\" data-id=\"18ab4f3\" 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><span style=\"text-decoration: underline;\"><strong>Alacaktan Beklenen Tahsilat<\/strong><\/span> = Di\u011fer \u015f\u00fcpheli alacak tutar\u0131 \u2013 kar\u015f\u0131l\u0131k tutar\u0131<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 30.000 \u2013 18.000<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 12.000 TL<\/p><p><span style=\"text-decoration: underline;\"><strong>Ger\u00e7ekle\u015fen Tahsilat\u00a0 <\/strong><\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 =\u00a0 15.000 TL<\/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-9f558df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f558df\" 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-54c3189\" data-id=\"54c3189\" 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-ba2580e elementor-widget elementor-widget-text-editor\" data-id=\"ba2580e\" 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>Bu durumda, i\u015fletme 3.000 TL lik beklenenin \u00fczerinde bir tahsilat ger\u00e7ekle\u015ftirmi\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-2efb9b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2efb9b5\" 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-7f69a1a\" data-id=\"7f69a1a\" 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-9b18dd9 elementor-widget elementor-widget-text-editor\" data-id=\"9b18dd9\" 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>100 Kasa<\/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\">139 Di\u011f. \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">18.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">138 Di\u011fer \u015e\u00fcpheli Alacaklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">30.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.000<\/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-9156cae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9156cae\" 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-a1071f5\" data-id=\"a1071f5\" 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-617848a elementor-widget elementor-widget-text-editor\" data-id=\"617848a\" 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>Kayda g\u00f6re yap\u0131lan tahsilat ile i\u015fletmenin kasas\u0131na para girmi\u015f olup &#8220;<a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">100 Kasa&#8221;<\/a> hesab\u0131 15.000 TL bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in ayn\u0131 zamanda 139 Di\u011f. \u015f\u00fcpheli Alacaklar kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131larak, 138 Di\u011fer \u015f\u00fcpheli alacaklar hesab\u0131 ise alacakland\u0131r\u0131larak kapat\u0131lm\u0131\u015ft\u0131r.\u00a0<\/li><li>Yukar\u0131da bahsedildi\u011fi gibi beklenenin \u00fczerinde tahsilat ger\u00e7ekle\u015fti\u011fi i\u00e7in de 644 konusu kalmayan kar\u015f\u0131l\u0131klar hesab\u0131 bu art\u0131 tutar kadar alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1af65a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1af65a\" 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-7a43847\" data-id=\"7a43847\" 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-d6c0a8b elementor-button-info elementor-widget elementor-widget-button\" data-id=\"d6c0a8b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ismmmo.org.tr\/Mevzuat\/V-Tekduzen-Hesap-Cercevesi-Hesap-Plani-ve-Hesap-Plani-Aciklamalari--3999\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tek D\u00fczen Hesap Plan\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67b8390 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67b8390\" 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-93f5292\" data-id=\"93f5292\" 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-5fa2232 elementor-widget elementor-widget-docly_info_box\" data-id=\"5fa2232\" 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\/09\/138-Diger-Supheli-Alacaklar-Hesabi.png\" class=\"attachment-full size-full\" alt=\"138 Di\u011fer \u015e\u00fcpheli Alacaklar Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-Alacaklar-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-Alacaklar-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-Alacaklar-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-Alacaklar-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-Alacaklar-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/138-Diger-Supheli-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\/138-diger-supheli-alacaklar-hesabi\/\" class=\"details-link\">\r\n                        138 Di\u011fer \u015e\u00fcpheli 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-6de2ad3\" data-id=\"6de2ad3\" 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-f89d70a elementor-widget elementor-widget-docly_info_box\" data-id=\"f89d70a\" 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\/15-Stoklar.png\" class=\"attachment-full size-full\" alt=\"15 Stoklar\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/09\/15-Stoklar-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                    <h3 class=\"com-title\"> 15 Stoklar Hesap Grubu <\/h3>\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>139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131: di\u011fer \u015f\u00fcpheli alacaklar\u0131n tahsil edilememe ihtimalinde art\u0131\u015f olmas\u0131 durumunda muhasebenin ihtiyatl\u0131l\u0131k kavram\u0131 gere\u011fince ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n kaydedildi\u011fi hesapt\u0131r. Bu hesap aktif d\u00fczenleyici pasif karakterlidir, yani bilan\u00e7onun aktif k\u0131sm\u0131nda bulunmas\u0131na kar\u015f\u0131n alacakl\u0131 \u00e7al\u0131\u015f\u0131r ve alacak kalan\u0131 vermektedir. Teminata ba\u011flanm\u0131\u015f di\u011fer alacaklarda kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi, teminat\u0131 a\u015fan k\u0131s\u0131m i\u00e7in uygulan\u0131r. Bu alacaklar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8081,"parent":7879,"menu_order":7,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8079","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>139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-) - \u00d6rnek Sorular - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"139 Di\u011fer \u015e\u00fcpheli Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 - \u015e\u00fcpheli Di\u011fer Alacaklara Kar\u015f\u0131l\u0131k Ay\u0131rma \u0130\u015flemi Nas\u0131l Yap\u0131l\u0131r?- \u015e\u00fcpheli Kira Alacaklar\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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