{"id":8172,"date":"2023-10-01T17:04:27","date_gmt":"2023-10-01T14:04:27","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/150-ilk-madde-ve-malzeme\/"},"modified":"2023-10-28T20:57:07","modified_gmt":"2023-10-28T17:57:07","slug":"150-ilk-madde-ve-malzeme","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/150-ilk-madde-ve-malzeme\/","title":{"rendered":"150 \u0130lk Madde ve Malzeme"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8172\" class=\"elementor elementor-8172\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2de24c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2de24c\" 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-0d2d971\" data-id=\"0d2d971\" 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-d5fb6d4 elementor-widget elementor-widget-text-editor\" data-id=\"d5fb6d4\" 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>150 \u0130lk Madde ve Malzeme Hesab\u0131,i\u015fletmenin \u00fcretim yapmak veya ba\u015fka faaliyetlerde kullanmak \u00fczere elinde bulundurdu\u011fu hammadde, yard\u0131mc\u0131 malzeme, i\u015fletme malzemesi, ambalaj malzemesi ve di\u011fer malzemelerin takip edildi\u011fi hesapt\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-2c60bc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c60bc8\" 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-af5f816\" data-id=\"af5f816\" 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-707659e elementor-widget elementor-widget-heading\" data-id=\"707659e\" 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\">\u0130lk madde ve malzemeler nelerdir?<\/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-b84014c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b84014c\" 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-3e52b3a\" data-id=\"3e52b3a\" 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-e0702d0 elementor-widget elementor-widget-heading\" data-id=\"e0702d0\" 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\">Hammadde<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89ca581 elementor-widget elementor-widget-text-editor\" data-id=\"89ca581\" 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>\u00dczerinde ilk kez de\u011fi\u015fim i\u015flemleri uygulanacak ve \u00fcretilecek olan mamul\u00fcn olu\u015fumunu sa\u011flayacak olan maddelerdir.<\/p><p>\u00d6rne\u011fin: masa \u00fcretiminde kullan\u0131lacak olan a\u011fa\u00e7 veya tekstil \u00fcr\u00fcn\u00fc \u00fcretiminde kullan\u0131lacak olan pamuk. Hammadde \u00fcretime g\u00f6nderildi\u011finde 710 Direkt ilk madde ve malzeme giderleri hesab\u0131 bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/p><p>Sebebi ise \u00fcretime g\u00f6nderilen hammaddenin \u00fcretilen \u00fcr\u00fcn\u00fcn b\u00fcnyesini olu\u015fturmas\u0131d\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-b2b59b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2b59b8\" 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-3e28156\" data-id=\"3e28156\" 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-5e002da elementor-widget elementor-widget-heading\" data-id=\"5e002da\" 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\">Yard\u0131mc\u0131 Malzeme<\/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-e80a773 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e80a773\" 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-6fcc895\" data-id=\"6fcc895\" 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-671a81c elementor-widget elementor-widget-text-editor\" data-id=\"671a81c\" 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>\u00dcretilecek olan mamul\u00fcn olu\u015fumunda katk\u0131s\u0131 olan ancak mamul\u00fcn b\u00fcnyesini olu\u015fturmayan malzemelerdir.<\/p><p>\u00d6rne\u011fin: masa \u00fcretiminde kullan\u0131lacak olan \u00e7ivi, yap\u0131\u015ft\u0131r\u0131c\u0131 veya tekstil \u00fcr\u00fcn\u00fc \u00fcretiminde kullan\u0131lacak olan diki\u015f ipi veya boya.<\/p><p>Bu malzemenin \u00fcretime g\u00f6nderilmesi durumunda 730 genel \u00fcretim giderleri bor\u00e7land\u0131r\u0131l\u0131r.<\/p><p>Sebebi ise yard\u0131mc\u0131 malzeme endirekt \u00fcretim malzemesi olmas\u0131d\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-65f16d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65f16d1\" 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-a1b8db4\" data-id=\"a1b8db4\" 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-fcc6947 elementor-widget elementor-widget-heading\" data-id=\"fcc6947\" 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\u015fletme Malzemesi<\/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-0e3982a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e3982a\" 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-2038860\" data-id=\"2038860\" 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-1e46a46 elementor-widget elementor-widget-text-editor\" data-id=\"1e46a46\" 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>\u00dcretilecek olan mamul\u00fcn \u00fcretiminin devam\u0131 i\u00e7in gerekli olan malzemelerdir. \u00d6rne\u011fin: masa \u00fcretiminde kullan\u0131lacak olan \u00e7eki\u00e7 veya \u015farjl\u0131 matkap, tekstil \u00fcr\u00fcn\u00fc \u00fcretiminde kullan\u0131lacak olan diki\u015f makinas\u0131 ya\u011f\u0131 veya i\u011fnesi.<\/p><p>Bu malzemenin \u00fcretime g\u00f6nderilmesi durumunda 730 Genel \u00fcretim giderleri bor\u00e7land\u0131r\u0131l\u0131r.<\/p><p>Sebebi ise i\u015fletme malzemenin endirekt \u00fcretim malzemesi olmas\u0131d\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-fd7fed3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd7fed3\" 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-093991b\" data-id=\"093991b\" 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-350b1f8 elementor-widget elementor-widget-heading\" data-id=\"350b1f8\" 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\">Ambalaj Malzemesi<\/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-363698c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"363698c\" 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-b938d80\" data-id=\"b938d80\" 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-f731d2f elementor-widget elementor-widget-text-editor\" data-id=\"f731d2f\" 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>\u00dcretilen mamul\u00fcn muhafaza edilmesi ve al\u0131c\u0131s\u0131na ula\u015ft\u0131r\u0131lmas\u0131 i\u00e7in bir defa kullan\u0131lan ve al\u0131c\u0131dan geri al\u0131nmayan malzemelerdir.<\/p><p>\u00d6rne\u011fin: Masa \u00fcretiminde kullan\u0131lan balonlu naylon, bant.<\/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-eed189e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eed189e\" 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-3bac5e9\" data-id=\"3bac5e9\" 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-0fa281b elementor-widget elementor-widget-heading\" data-id=\"0fa281b\" 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 Malzemeler<\/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-5fcb37f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fcb37f\" 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-757ed83\" data-id=\"757ed83\" 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-625dfc9 elementor-widget elementor-widget-text-editor\" data-id=\"625dfc9\" 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>Mamul\u00fcn \u00fcretimi s\u0131ras\u0131nda t\u00fcketilen yukar\u0131da say\u0131lmam\u0131\u015f olan malzemelerdir. \u00d6rne\u011fin: K\u0131rtasiye, temizlik malzemeleri vb.<\/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-cda422f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cda422f\" 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-de718a0\" data-id=\"de718a0\" 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-0063fe2 elementor-widget elementor-widget-heading\" data-id=\"0063fe2\" 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\">150 \u0130lk Madde ve Malzeme Hesap \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-905545b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"905545b\" 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-3d33681\" data-id=\"3d33681\" 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-f9030aa elementor-widget elementor-widget-text-editor\" data-id=\"f9030aa\" 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>\u0130lk madde ve malzeme sat\u0131n al\u0131nd\u0131\u011f\u0131nda veya \u00fcretildi\u011finde al\u0131\u015f veya \u00fcretim maliyet bedeli ile hesab\u0131n borcuna; sat\u0131ld\u0131\u011f\u0131nda, \u00fcretime g\u00f6nderildi\u011finde veya fire olu\u015ftu\u011funda ise hesab\u0131n alacak k\u0131sm\u0131na kaydedilmektedir.<\/li><li>\u00dcretilen veya sat\u0131n al\u0131nan ilk madde ve malzemenin stoklanmas\u0131na kadarki yap\u0131lan t\u00fcm harcamalar onun maliyetini olu\u015fturmaktad\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-0328f42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0328f42\" 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-7c48b7e\" data-id=\"7c48b7e\" 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-5d5ca64 elementor-widget elementor-widget-heading\" data-id=\"5d5ca64\" 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\"> 150 \u0130lk Madde ve Malzeme Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilecek \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-b2742b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2742b4\" 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-a14bdb3\" data-id=\"a14bdb3\" 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-64b398e elementor-widget elementor-widget-text-editor\" data-id=\"64b398e\" 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>\u0130lk madde ve malzeme sat\u0131n al\u0131nd\u0131\u011f\u0131nda,<\/li><li>\u0130\u015fletmede ilk madde ve malzeme \u00fcretimi yap\u0131ld\u0131\u011f\u0131nda,<\/li><li>Stok fazlas\u0131 ilk madde ve malzeme\u00a0 olmas\u0131 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-a1403b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1403b5\" 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-52ecf4b\" data-id=\"52ecf4b\" 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-0b9775f elementor-widget elementor-widget-heading\" data-id=\"0b9775f\" 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\">150 \u0130lk Madde ve Malzeme Hesab\u0131 Alacak Taraf\u0131na Kaydedilecek \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-3164277 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3164277\" 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-ee0df67\" data-id=\"ee0df67\" 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-93584c9 elementor-widget elementor-widget-text-editor\" data-id=\"93584c9\" 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>\u00dcretime \u0130lk madde ve malzemenin\u00a0 g\u00f6nderilmesi durumunda.<\/li><li>\u0130lk madde ve malzemenin sat\u0131lmas\u0131 durumunda.<\/li><li>Malzemenin t\u00fcketilmesi durumunda.<\/li><li>Son olarak, ilk madde ve malzemenin stok noksan\u0131 vermesi 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-fc04061 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc04061\" 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-4ec2a2f\" data-id=\"4ec2a2f\" 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-c1c40ae elementor-widget elementor-widget-heading\" data-id=\"c1c40ae\" 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\">150 \u0130lk Madde ve Malzeme 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-d551e8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d551e8b\" 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-ab83f65\" data-id=\"ab83f65\" 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-6684da3 elementor-widget elementor-widget-text-editor\" data-id=\"6684da3\" 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><strong><span style=\"text-decoration: underline;\">\u00d6rnek:<\/span> <\/strong>A i\u015fletmesi sal\u00e7a \u00fcretimi i\u00e7in kasas\u0131 25 TL den 2.000 kasa domatesi KDV dahil 59.000 TL ye sat\u0131n alm\u0131\u015f kar\u015f\u0131l\u0131\u011f\u0131nda da \u00e7ek vermi\u015ftir. Ayr\u0131ca \u00fcr\u00fcnleri i\u015fletmeye getirmek i\u00e7in de KDV dahil 1.180 TL nakliyeye nakit \u00f6deme yapm\u0131\u015ft\u0131r. (KDV oran\u0131 %18)<\/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-96dea0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96dea0c\" 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-8a736ed\" data-id=\"8a736ed\" 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-4101b8b elementor-widget elementor-widget-text-editor\" data-id=\"4101b8b\" 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\">150 \u0130lk Madde Ve Malzeme Hesab\u0131\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\">50.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191 \u0130ndirilecek KDV\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<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">9.000<\/p><\/td><td width=\"137\"><p>\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">103 Verilen \u00e7ekler ve \u00d6deme emirleri\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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">59.000<\/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-e63b4c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e63b4c4\" 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-5fe2a45\" data-id=\"5fe2a45\" 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-7cc1218 elementor-widget elementor-widget-text-editor\" data-id=\"7cc1218\" 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 sal\u00e7a yap\u0131m\u0131 i\u00e7in ana malzeme olan domates al\u0131m kayd\u0131 i\u00e7in \u00f6ncelikle, hesab\u0131 KDV hari\u00e7 olarak, ayn\u0131 zamanda \u00f6denen veya \u00f6denecek KDV olan 191 \u0130ndirilecek KDV hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r,<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da \u00f6deme i\u015fletmenin kendi \u00e7ekini vermesi ile yap\u0131ld\u0131\u011f\u0131 i\u00e7in aktif d\u00fczenleyici pasif karakterli hesap olan <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;103 Verilen \u00c7ekler ve \u00d6deme Emirleri&#8221;<\/a> hesab\u0131 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-6792cfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6792cfc\" 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-ca4bb98\" data-id=\"ca4bb98\" 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-1e20af6 elementor-widget elementor-widget-text-editor\" data-id=\"1e20af6\" 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\">150 \u0130lk Madde Ve Malzeme Hesab\u0131\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\">1.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191 \u0130ndirilecek KDV\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<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">180<\/p><\/td><td width=\"137\"><p>\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa\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\">1.180<\/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-83b2c88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83b2c88\" 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-5c4efba\" data-id=\"5c4efba\" 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-8ffebca elementor-widget elementor-widget-text-editor\" data-id=\"8ffebca\" 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 al\u0131nan hammaddenin depoya ta\u015f\u0131nmas\u0131 i\u00e7in \u00f6demi\u015f oldu\u011fu nakliye bedeli de al\u0131nan mal\u0131n maliyetine dahil oldu\u011fu i\u00e7in bu gideri de 150 hesab\u0131nda izlemektedir.<\/li><li>Yap\u0131lan nakliye gideri ile KDV hari\u00e7 150 \u0130lk madde ve malzeme hesab\u0131 ve \u00f6denen veya \u00f6denecek KDV olan 191 \u0130ndirilecek KDV hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da nakden \u00f6deme yap\u0131ld\u0131\u011f\u0131 ve kasa da azalma ya\u015fand\u0131\u011f\u0131 i\u00e7in <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">&#8220;100 Kasa&#8221;<\/a> hesab\u0131 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-d0a194b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0a194b\" 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-5d9752f\" data-id=\"5d9752f\" 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-a362b25 elementor-widget elementor-widget-text-editor\" data-id=\"a362b25\" 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;\">\u00d6rnek:<\/span>\u00a0 A i\u015fletmesi spor ayakkab\u0131 \u00fcretimi yapmaktad\u0131r. \u0130\u015fletme \u00fcretimine yard\u0131mc\u0131 olmas\u0131 i\u00e7in KDV hari\u00e7 20.000 TL lik ayakkab\u0131 kutusu sat\u0131n alm\u0131\u015ft\u0131r. Kar\u015f\u0131l\u0131\u011f\u0131nda da \u00e7ek ciro etmi\u015ftir. (KDV oran\u0131 % 18)<\/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-b5728f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5728f8\" 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-bbb73ea\" data-id=\"bbb73ea\" 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-4664e49 elementor-widget elementor-widget-text-editor\" data-id=\"4664e49\" 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\">150 \u0130lk Madde Ve Malzeme Hesab\u0131\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\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191 \u0130ndirilecek KDV\u00a0\u00a0\u00a0<\/p><p>( 20.000 * %18 = 3.600)<\/p><p align=\"left\">\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<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.600<\/p><\/td><td width=\"137\"><p>\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">101 Al\u0131nan \u00c7ekler Hesab\u0131 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">23.600<\/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-ee2fca2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee2fca2\" 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-977988f\" data-id=\"977988f\" 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-33f60e9 elementor-widget elementor-widget-text-editor\" data-id=\"33f60e9\" 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 \u00fcretmi\u015f oldu\u011fu ayakkab\u0131lar\u0131n muhafazas\u0131n\u0131 sa\u011flamak amac\u0131yla ayakkab\u0131 kutusu yani ambalaj malzemesi sat\u0131n alm\u0131\u015ft\u0131r.<\/li><li>Al\u0131nan ambalaj malzemesi de 150 hesab\u0131na kaydedilmektedir.<\/li><li>Bu sebeple 150\u00a0 hesab\u0131 KDV hari\u00e7 ve \u00f6denen veya \u00f6denecek KDV olan 191 \u0130ndirilecek KDV tutar\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletme kendisine daha \u00f6nce verilmi\u015f olan \u00e7eki ciro ederek \u00f6dedi\u011fi i\u00e7in ve elindeki \u00e7ekinde azal\u0131\u015f olmas\u0131ndan <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&#8221;<\/a> hesab\u0131 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-3240136 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3240136\" 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-45fec16\" data-id=\"45fec16\" 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-1a25bcf elementor-widget elementor-widget-text-editor\" data-id=\"1a25bcf\" 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;\">\u00d6rnek<\/span>: A imalat i\u015fletmesi sal\u00e7a \u00fcretimi i\u00e7in alm\u0131\u015f oldu\u011fu 5.000 TL lik domatesi \u00fcretime g\u00f6ndermi\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-00848b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00848b4\" 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-ef09eb9\" data-id=\"ef09eb9\" 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-9e0420e elementor-widget elementor-widget-text-editor\" data-id=\"9e0420e\" 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\">710 Direkt \u0130lk Madde ve Malzeme Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">5.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">150 \u0130lk Madde ve Malzeme<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9086531 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9086531\" 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-c3c8018\" data-id=\"c3c8018\" 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-c145232 elementor-widget elementor-widget-text-editor\" data-id=\"c145232\" 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>\u00dcretim i\u015fletmelerinde al\u0131nan hammadde \u00fcretime g\u00f6nderildi\u011finde 710 Direkt \u0130lk madde ve malzeme giderleri hesab\u0131nda, \u0130\u015f\u00e7ilikler de 720 Direkt i\u015f\u00e7ilik giderlerinde izlenmektedir.<\/li><li>Ancak t\u00fcm \u00fcretime g\u00f6nderilen malzemeler ve i\u015f\u00e7ilikler i\u00e7in bu ge\u00e7erli de\u011fildir.<\/li><li>Yukar\u0131daki sal\u00e7a \u00fcretimi i\u00e7in \u00fcretime g\u00f6nderilen domatesler mamul\u00fcn ana hammaddesi oldu\u011fu i\u00e7in ve kullan\u0131lacak olan i\u015f\u00e7ilikte ana hammaddenin mamule d\u00f6n\u00fc\u015f\u00fcm\u00fcnde sarf edilen i\u015f\u00e7ilik gideri oldu\u011fu i\u00e7in bu hesaplarda izlenmektedir.<\/li><li>E\u011fer bunlar\u0131n d\u0131\u015f\u0131nda kalan malzeme kullan\u0131m\u0131 veya i\u015f\u00e7ilik varsa \u00f6rne\u011fin \u0131s\u0131nma, elektrik, makine y\u0131pranma pay\u0131 vb. giderler ise 730 Genel \u00fcretim giderleri hesab\u0131nda izlenmektedir.<\/li><li>Yukar\u0131daki \u00f6rne\u011fe gelirsek \u00fcretime g\u00f6nderilen direk hammadde oldu\u011fu i\u00e7in 710 Direkt ilk madde ve malzeme giderleri hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin alm\u0131\u015f oldu\u011fu ilk madde ve malzeme \u00fcretime g\u00f6nderildi\u011fi i\u00e7in azal\u0131\u015f olur ve 150 hesab\u0131 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-9fa2692 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9fa2692\" 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-66c78e3\" data-id=\"66c78e3\" 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-b1e6163 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"b1e6163\" 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.gib.gov.tr\/fileadmin\/mevzuatek\/eski\/muhsisteb1ekmuh5.html\">\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-e1a7406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1a7406\" 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-3e83e2c\" data-id=\"3e83e2c\" 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-4c264bf elementor-widget elementor-widget-docly_info_box\" data-id=\"4c264bf\" 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\/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                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/\" class=\"details-link\">\r\n                        15- Stoklar Hesap Grubu <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-db03120\" data-id=\"db03120\" 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-a133d37 elementor-widget elementor-widget-docly_info_box\" data-id=\"a133d37\" 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\/10\/151-Yari-Mamuller-Hesabi.png\" class=\"attachment-full size-full\" alt=\"151 Yar\u0131 Mam\u00fcller Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/10\/151-Yari-Mamuller-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\/15-stoklar\/150-ilk-madde-ve-malzeme\/\" class=\"details-link\">\r\n                        151 Yar\u0131 Mam\u00fcller 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>150 \u0130lk Madde ve Malzeme Hesab\u0131,i\u015fletmenin \u00fcretim yapmak veya ba\u015fka faaliyetlerde kullanmak \u00fczere elinde bulundurdu\u011fu hammadde, yard\u0131mc\u0131 malzeme, i\u015fletme malzemesi, ambalaj malzemesi ve di\u011fer malzemelerin takip edildi\u011fi hesapt\u0131r. \u0130lk madde ve malzemeler nelerdir? Hammadde \u00dczerinde ilk kez de\u011fi\u015fim i\u015flemleri uygulanacak ve \u00fcretilecek olan mamul\u00fcn olu\u015fumunu sa\u011flayacak olan maddelerdir. \u00d6rne\u011fin: masa \u00fcretiminde kullan\u0131lacak olan a\u011fa\u00e7 veya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8174,"parent":8125,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8172","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>150 \u0130lk Madde ve Malzeme -150 Hesap \u0130\u015fleyi\u015fi - \u00d6rnek Uygulamalar - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"150 \u0130lk Madde ve Malzeme Hesab\u0131 - 150 muhasebe kodu nas\u0131l \u00e7al\u0131\u015f\u0131r? - 150 Hesap \u0130\u015fleyi\u015fi - \u0130lk madde ve malzemeler nelerdir? - \u00d6rnek sorular\" \/>\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\/15-stoklar\/150-ilk-madde-ve-malzeme\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"150 \u0130lk Madde ve Malzeme -150 Hesap \u0130\u015fleyi\u015fi - \u00d6rnek Uygulamalar - Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"150 \u0130lk Madde ve Malzeme Hesab\u0131 - 150 muhasebe kodu nas\u0131l \u00e7al\u0131\u015f\u0131r? 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