{"id":8273,"date":"2023-11-18T18:09:41","date_gmt":"2023-11-18T15:09:41","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/"},"modified":"2024-01-10T14:17:48","modified_gmt":"2024-01-10T11:17:48","slug":"153-ticari-mallar-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/","title":{"rendered":"153 Ticari Mallar Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8273\" class=\"elementor elementor-8273\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-588be2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"588be2a\" 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-bbc6eb8\" data-id=\"bbc6eb8\" 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-4b07f75 elementor-widget elementor-widget-text-editor\" data-id=\"4b07f75\" 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>153 Ticari Mallar Hesab\u0131, i\u015fletmelerin satmak amac\u0131 ile ald\u0131\u011f\u0131 ve \u00fczerinde hi\u00e7bir de\u011fi\u015fiklik yapmadan satt\u0131\u011f\u0131 mallar\u0131n kaydedildi\u011fi hesapt\u0131r. Ticari mallar mamullerden farkl\u0131d\u0131r \u00e7\u00fcnk\u00fc \u00fczerinde herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015f olup al\u0131nd\u0131\u011f\u0131 gibi sat\u0131lmaktad\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-31a98e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31a98e0\" 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-3e89406\" data-id=\"3e89406\" 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-ac7b874 elementor-widget elementor-widget-heading\" data-id=\"ac7b874\" 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\">153 Ticari Mallar 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-cfb1f18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfb1f18\" 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-24633e5\" data-id=\"24633e5\" 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-6f58bb0 elementor-widget elementor-widget-text-editor\" data-id=\"6f58bb0\" 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>Ticari mallar hesab\u0131 maliyet de\u011feri ile kay\u0131tlara al\u0131nmaktad\u0131r.\u00a0<\/li><li>Hesaba kaydedilen unsurlar, mal\u0131n elde edilme maliyeti tedarik edilmesinden depoya gelmesine kadar olan toplam harcamalard\u0131r.<\/li><li>Sat\u0131lmak amac\u0131 ile al\u0131nm\u0131\u015f olan ticari mallar bu hesab\u0131n borcuna kaydedilirken kar\u015f\u0131l\u0131\u011f\u0131nda da ne \u015fekilde tedarik edilmi\u015f ise ilgili hesap alacakland\u0131rlmaktad\u0131r.\u00a0<\/li><li>\u00d6rne\u011fin, nakden sat\u0131n al\u0131nm\u0131\u015f ise <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, veresiye yap\u0131lm\u0131\u015fsa &#8220;320 Sat\u0131c\u0131lar&#8221; hesab\u0131 veya \u00e7ek cirosu ile al\u0131nm\u0131\u015f ise <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 kullan\u0131l\u0131r.<\/li><li>Ticari mal\u0131n elden \u00e7\u0131kar\u0131lmas\u0131 halinde hesap alacakland\u0131r\u0131l\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da 621 Sat\u0131lan Ticari Mallar Maliyeti hesab\u0131 bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Sat\u0131lan mal\u0131n maliyetinin tespiti, her zaman kolay olmamakta ve yap\u0131lan her sat\u0131\u015f sonras\u0131 maliyet kayd\u0131 yap\u0131lamamaktad\u0131r.\u00a0<\/li><li>Bundan dolay\u0131 da stok hareketlerini izlemek i\u00e7in aral\u0131kl\u0131 ve s\u00fcrekli envanter olmak \u00fczere iki kay\u0131t y\u00f6ntemi kullan\u0131lmaktad\u0131r.\u00a0<\/li><li>Bu y\u00f6ntemler daha \u00f6nceki yaz\u0131larda ayr\u0131 ayr\u0131 anlat\u0131lm\u0131\u015ft\u0131r.\u00a0<\/li><li>Ba\u011flant\u0131lara t\u0131klayarak bu yaz\u0131lara ula\u015fabilirsiniz.<\/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-ca9a4f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca9a4f9\" 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-98e785d\" data-id=\"98e785d\" 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-4056116 elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4056116\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mevzuapp.com\/aralikli-envanter-yontemi\/\" 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\">Aral\u0131kl\u0131 Envanter Y\u00f6ntemi<\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6e46f67\" data-id=\"6e46f67\" 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-d453fdf elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d453fdf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mevzuapp.com\/surekli-envanter-yontemi\/\" 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\">S\u00fcrekli Envamter Y\u00f6ntemi<\/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-e185c00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e185c00\" 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-66f4db2\" data-id=\"66f4db2\" 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-6725adc elementor-widget elementor-widget-text-editor\" data-id=\"6725adc\" 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>\u015eimdi, &#8220;153 Ticari Mallar Hesab\u0131&#8221; gibi stok hesaplar\u0131nda s\u0131kl\u0131kla kullan\u0131laca\u011f\u0131 i\u00e7in envanter y\u00f6ntemlerini k\u0131saca inceleyelim.<\/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-7fcbe64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fcbe64\" 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-3dfbacf\" data-id=\"3dfbacf\" 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-9a0c2bb elementor-widget elementor-widget-heading\" data-id=\"9a0c2bb\" 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\">153 Ticari Mallar Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilen \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-21a27d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21a27d2\" 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-ca528b6\" data-id=\"ca528b6\" 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-074983d elementor-widget elementor-widget-text-editor\" data-id=\"074983d\" 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>Bir \u00f6nceki d\u00f6nemin sonunda ticari mal kalmas\u0131 halinde.<\/li><li>D\u00f6nem i\u00e7erisinde mal al\u0131nmas\u0131 durumunda.<\/li><li>Mal al\u0131\u015f\u0131 s\u0131ras\u0131nda al\u0131nan mal ile ilgili gider olu\u015fmas\u0131 durumunda.<\/li><li>Daha \u00f6nce sat\u0131lm\u0131\u015f olan ticari mal\u0131n iadesi 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-635f982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"635f982\" 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-8c2cfbd\" data-id=\"8c2cfbd\" 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-cb9a544 elementor-widget elementor-widget-heading\" data-id=\"cb9a544\" 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\">153 Ticari Mallar Hesab\u0131 Alacak Taraf\u0131na Kaydedilen \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-2d58e13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d58e13\" 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-ccd7d48\" data-id=\"ccd7d48\" 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-ba615ab elementor-widget elementor-widget-text-editor\" data-id=\"ba615ab\" 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>Al\u0131nan ticari mal\u0131n sat\u0131lmas\u0131 durumunda.<\/li><li>Al\u0131nan mal\u0131n daha sonra sat\u0131c\u0131ya iade edilmesi durumunda.<\/li><li>Al\u0131nan ticari mala sat\u0131c\u0131s\u0131 taraf\u0131ndan daha sonra iskonto uygulamas\u0131 durumunda,<\/li><li>Depodaki ticari mal\u0131n bozulmas\u0131, at\u0131l duruma gelmesi halinde 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-6768d3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6768d3f\" 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-5228e3c\" data-id=\"5228e3c\" 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-30c87e0 elementor-widget elementor-widget-heading\" data-id=\"30c87e0\" 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\">153 Ticari Mallar Hesab\u0131 Aral\u0131kl\u0131 Envanter Y\u00f6ntemi Uygulamas\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-93b136d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93b136d\" 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-1076fdd\" data-id=\"1076fdd\" 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-d055a8a elementor-widget elementor-widget-text-editor\" data-id=\"d055a8a\" 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>Aral\u0131kl\u0131 envanter y\u00f6ntemi, yap\u0131lan her sat\u0131\u015f i\u015fleminde sonra mal\u0131n maliyetinin hesaplanmas\u0131n\u0131n zor olaca\u011f\u0131, daha ziyade d\u00fc\u015f\u00fck fiyata sahip olup sat\u0131\u015f\u0131 yap\u0131lan \u00fcr\u00fcn \u00e7e\u015fitlili\u011finin \u00e7ok fazla oldu\u011fu i\u015fletmeler taraf\u0131ndan kullan\u0131l\u0131r.<\/p><p>\u00d6ncelikle, ticari mallar hesab\u0131nda aral\u0131kl\u0131 envantere ili\u015fkin kavramlar\u0131 tan\u0131yal\u0131m ve uygulamalar\u0131 \u00fczerinden inceleyelim.<\/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-38df38d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38df38d\" 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-383e329\" data-id=\"383e329\" 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-ea6231c elementor-widget elementor-widget-text-editor\" data-id=\"ea6231c\" 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>D\u00f6nem Ba\u015f\u0131 Stok: <\/strong><\/span>Bir \u00f6nceki d\u00f6nemden devir etmi\u015f yani bir \u00f6nceki d\u00f6nemin d\u00f6nem sonu sto\u011fu olan mallard\u0131r ve 153 Ticari mallar hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131nda izlenmektedir.<\/p><p><span style=\"text-decoration: underline;\"><strong>Mal Al\u0131m\u0131: <\/strong><\/span>Sat\u0131lmak \u00fczere sat\u0131n al\u0131nm\u0131\u015f olan mallar\u0131n elde edilme maliyeti ile KDV hari\u00e7 k\u0131sm\u0131d\u0131r.<\/p><p>153 Ticari mallar hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131nda izlenmektedir.<\/p><p><span style=\"text-decoration: underline;\"><strong>Al\u0131\u015f Giderleri: <\/strong><\/span>Satmak amac\u0131 ile al\u0131nm\u0131\u015f olan mal\u0131n depoya gelene kadarki olu\u015fan giderlerin KDV hari\u00e7 k\u0131sm\u0131d\u0131r.<\/p><p>153 Ticari mallar hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131nda izlenmektedir.<\/p><p><span style=\"text-decoration: underline;\"><strong>Al\u0131\u015f \u0130adeleri: <\/strong><\/span>Sat\u0131n al\u0131nm\u0131\u015f olan mal\u0131n daha sonra iade edilmesi durumunda olu\u015fur.<\/p><ul><li>153 Ticari mallar hesab\u0131n\u0131n alacak k\u0131sm\u0131nda izlenmektedir.<\/li><li>\u00d6rnek vermek gerekirse, e\u011fer saha \u00f6nce pe\u015fin al\u0131nm\u0131\u015f olan ticari mal iade edildi\u011finde depoda mal azalm\u0131\u015f olaca\u011f\u0131ndan 153 ticari mallar hesab\u0131 alacaklan\u0131r,<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da yap\u0131lan \u00f6deme geri al\u0131nd\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fcl\u00fcrse &#8220;100 Kasa&#8221; hesab\u0131 bor\u00e7land\u0131r\u0131lmaktad\u0131r.<\/li><li>Ancak, daha \u00f6nce pe\u015fin \u00f6demesi yap\u0131lm\u0131\u015f olup mal\u0131n iadesi yap\u0131lmas\u0131na kar\u015f\u0131n, geri \u00f6deme gelmedi ise, bu alacak <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/127-diger-ticari-alacaklar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;127 Di\u011fer Ticari Alacaklar&#8221;<\/a> hesab\u0131 borcuna kaydedilmektedir.<\/li><\/ul><p><span style=\"text-decoration: underline;\"><strong>Al\u0131\u015f \u0130skontolar\u0131: <\/strong><\/span>\u0130skonto ticari mal\u0131n al\u0131\u015f tutar\u0131nda yap\u0131lan indirimdir.<\/p><ul><li>Al\u0131\u015f an\u0131nda iskonto yap\u0131lmas\u0131 halinde iskonto kayd\u0131 yap\u0131lmaz sadece al\u0131nan ticari mal\u0131n al\u0131\u015f tutar\u0131ndan indirim tutar\u0131 d\u00fc\u015f\u00fcl\u00fcr.<\/li><li>Ancak, veresiye yap\u0131lm\u0131\u015f olan al\u0131\u015flarda ticari mal\u0131n maliyetinde bir d\u00fc\u015f\u00fc\u015f olaca\u011f\u0131 i\u00e7in 153 Ticari mallar hesab\u0131 iskonto tutar\u0131 kadar alacaklan\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131c\u0131lara olan bor\u00e7 da azalaca\u011f\u0131 i\u00e7in 320 Sat\u0131c\u0131lar hesab\u0131 bor\u00e7land\u0131r\u0131lacakt\u0131r.<\/li><li>Fakat ticari mal al\u0131\u015f\u0131 daha \u00f6nce pe\u015fin olarak yap\u0131lm\u0131\u015f ise al\u0131nan mala iskonto uygulanmas\u0131 halinde &#8220;127 Di\u011fer Ticari Alacaklar&#8221; hesab\u0131 iskonto tutar\u0131 kadar bor\u00e7lan\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da al\u0131nan mal\u0131n maliyetinde d\u00fc\u015f\u00fc\u015f oldu\u011fu i\u00e7in 153 Ticari Mallar hesab\u0131 yine alacakland\u0131r\u0131lacakt\u0131r.<\/li><\/ul><p class=\"MsoNormal\">Ticari mallar hesab\u0131n\u0131n aral\u0131kl\u0131 envanter y\u00f6nteminde bor\u00e7 ve alacak k\u0131sm\u0131nda bulunan i\u015flemler a\u015fa\u011f\u0131daki gibidir.<\/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-5273102 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5273102\" 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-0aa2be2\" data-id=\"0aa2be2\" 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-7778d25 elementor-widget elementor-widget-text-editor\" data-id=\"7778d25\" 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=\"700\"><tbody><tr><td><p><strong>B<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>153.T\u0130CAR\u0130 MALLAR<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td><p>D\u00f6nem Ba\u015f\u0131 Mal Mevcudu\u00a0<\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130adesi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>D\u00f6nem \u0130\u00e7i Al\u0131\u015flar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130skontosu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>Al\u0131\u015f Giderleri\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>\u00a0<\/td><td>\u00a0<\/td><td><p>\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/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-c74f3ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c74f3ea\" 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-f62d500\" data-id=\"f62d500\" 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-bf3fda1 elementor-widget elementor-widget-text-editor\" data-id=\"bf3fda1\" 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>Aral\u0131kl\u0131 Envanter Y\u00f6nteminde Sat\u0131lan Ticari Mallar Maliyeti Form\u00fcller:<\/p><p><span style=\"text-decoration: underline;\">STMM =<\/span> Ticari mallar hesab\u0131 bor\u00e7 kalan\u0131 \u2013 D\u00f6nem sonu mal mevcudu<\/p><p><span style=\"text-decoration: underline;\">STMM =<\/span> D\u00f6nem ba\u015f\u0131 mal mevcudu + D\u00f6nem i\u00e7i net al\u0131\u015flar \u2013 D\u00f6nem sonu mal mevcudu<\/p><p><span style=\"text-decoration: underline;\">Net Al\u0131\u015flar =<\/span> ( D\u00f6nem i\u00e7i al\u0131\u015flar + Al\u0131\u015f giderleri) \u2013 ( Al\u0131\u015f iadesi + Al\u0131\u015f iskontosu)<\/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-40ca9fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40ca9fe\" 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-98f2f76\" data-id=\"98f2f76\" 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-260a9bf elementor-widget elementor-widget-heading\" data-id=\"260a9bf\" 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\">153 Ticari Mallar Hesab\u0131 S\u00fcrekli Envanter Y\u00f6ntemi Uygulamas\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-616c040 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"616c040\" 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-9c5fe07\" data-id=\"9c5fe07\" 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-cad71c6 elementor-widget elementor-widget-text-editor\" data-id=\"cad71c6\" 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>S\u00fcrekli envanter y\u00f6ntemi, yap\u0131lan her sat\u0131\u015f i\u015fleminden sonra sat\u0131lan mal\u0131n maliyetinin daha kolay hesaplanabildi\u011fi \u00e7ok \u00e7e\u015fit \u00fcr\u00fcn\u00fc olmayan, ancak y\u00fcksek fiyatl\u0131 \u00fcr\u00fcnler satan veya \u00fcreten i\u015fletmeler taraf\u0131ndan kullan\u0131lmaktad\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-00289aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00289aa\" 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-a7ff54d\" data-id=\"a7ff54d\" 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-ce0ca0d elementor-widget elementor-widget-text-editor\" data-id=\"ce0ca0d\" 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>\u0130lk olarak 153 Ticari Mallar hesab\u0131 i\u00e7erisinde s\u00fcrekli envanter y\u00f6ntemi kavramlar\u0131n\u0131 ve i\u015flemlerin nas\u0131l yap\u0131laca\u011f\u0131n\u0131 inceleyelim.<\/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-7f73ee2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f73ee2\" 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-64e8efa\" data-id=\"64e8efa\" 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-179a921 elementor-widget elementor-widget-text-editor\" data-id=\"179a921\" 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>D\u00f6nem ba\u015f\u0131 stok, al\u0131\u015f giderleri, mal al\u0131m\u0131, al\u0131\u015f iadeleri ve al\u0131\u015f iskontolar\u0131 kayd\u0131 aral\u0131kl\u0131 envanter y\u00f6nteminde yap\u0131lan kay\u0131tlar ile ayn\u0131 oldu\u011fu i\u00e7in ayr\u0131ca bahsedilmesine gerek g\u00f6r\u00fclmemi\u015ftir.<\/p><p>Ticari mallar hesab\u0131n\u0131n s\u00fcrekli envanter y\u00f6nteminde bor\u00e7 ve alacak k\u0131sm\u0131nda bulunan i\u015flemler \u015fu \u015fekildedir:<\/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-504cf79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"504cf79\" 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-baf9ba0\" data-id=\"baf9ba0\" 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-2c0c8f8 elementor-widget elementor-widget-text-editor\" data-id=\"2c0c8f8\" 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=\"700\"><tbody><tr><td><p><strong>B<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>153.T\u0130CAR\u0130 MALLAR<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td><p>D\u00f6nem Ba\u015f\u0131 Mal Mevcudu\u00a0<\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130adesi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>D\u00f6nem \u0130\u00e7i Al\u0131\u015flar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130skontosu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>Al\u0131\u015f Giderleri\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>\u00a0<\/td><td>\u00a0<\/td><td><p>Sat\u0131lan Ticari Mal Maliyeti (Br\u00fct)<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>Sat\u0131\u015ftan iade Mal Maliyeti<\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/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-04d2b0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04d2b0c\" 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-e47839b\" data-id=\"e47839b\" 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-481e275 elementor-widget elementor-widget-heading\" data-id=\"481e275\" 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\">153 Ticari Mallar 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-4794b0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4794b0e\" 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-11f5d8e\" data-id=\"11f5d8e\" 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-35c5dec elementor-widget elementor-widget-heading\" data-id=\"35c5dec\" 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\">\u00d6rnek:1<\/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-d276b69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d276b69\" 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-21bc623\" data-id=\"21bc623\" 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-f06a7e0 elementor-widget elementor-widget-text-editor\" data-id=\"f06a7e0\" 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>Aral\u0131kl\u0131 envanter y\u00f6ntemini uygulayan A i\u015fletmesinin Ticari mallar hesab\u0131n\u0131n durumu \u015fu \u015fekildedir:<\/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-8ad88a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ad88a0\" 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-103baa5\" data-id=\"103baa5\" 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-265ecb7 elementor-widget elementor-widget-text-editor\" data-id=\"265ecb7\" 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=\"700\"><tbody><tr><td><p><strong>B<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>153.T\u0130CAR\u0130 MALLAR<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td><p>D\u00f6nem Ba\u015f\u0131 Mal Mevcudu\u00a0<\/p><\/td><td>8.500 TL<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130adesi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>4.000 TL<\/td><\/tr><tr><td><p>D\u00f6nem \u0130\u00e7i Al\u0131\u015flar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/p><\/td><td>50.000 TL<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130skontosu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>3.500 TL<\/td><\/tr><tr><td><p>Al\u0131\u015f Giderleri\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>3.000 TL<\/td><td>\u00a0<\/td><td><p>\u00a0<\/p><\/td><td>\u00a0<\/td><\/tr><tr><td><p>\u00a0<\/p><\/td><td>61.500 TL<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>7.500 TL<\/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-d9202a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9202a0\" 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-04755c4\" data-id=\"04755c4\" 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-e2cc2d2 elementor-widget elementor-widget-text-editor\" data-id=\"e2cc2d2\" 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><u>\u0130\u015fletmenin D\u00f6nem Sonu Mal Mevcudu:<\/u> 31.500 TL<\/p><p><u>Yurti\u00e7i Sat\u0131\u015flar\u0131 :<\/u> 90.000 TL<\/p><p><u>Sat\u0131\u015f \u0130skontolar\u0131 :<\/u> \u00a07.000 TL<\/p><p><u>Pazarlama Sat\u0131\u015f Da\u011f\u0131t\u0131m Giderleri :<\/u> 15.000 TL<\/p><p>Bu bilgilere g\u00f6re i\u015fletmenin sat\u0131lan ticari mal maliyeti, net al\u0131\u015flar\u0131 ve br\u00fct sat\u0131\u015f kar\/zarar\u0131 ka\u00e7 TL\u2019 dir.<\/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-fee999a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fee999a\" 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-038f7c3\" data-id=\"038f7c3\" 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-68abed2 elementor-widget elementor-widget-heading\" data-id=\"68abed2\" 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\">\u00c7\u00f6z\u00fcm: 1<\/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-5f4fc35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f4fc35\" 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-7b0d3a3\" data-id=\"7b0d3a3\" 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-f4f327a elementor-widget elementor-widget-text-editor\" data-id=\"f4f327a\" 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>Soruda, ticari mallar hesab\u0131n\u0131n bor\u00e7 ve alacak durumu verilmi\u015ftir.\u00a0<\/p><p>Buna g\u00f6re Ticari mallar hesab\u0131 bor\u00e7 kalan\u0131 54.000 TL (61.500 \u2013 7.500) dir. Soruda d\u00f6nem sonu mal mevcudu da verilmi\u015f oldu\u011funa g\u00f6re aral\u0131kl\u0131 envanter y\u00f6ntemi form\u00fcl\u00fc kullan\u0131larak sat\u0131lan ticari mallar maliyeti rahatl\u0131kla hesaplanabilecektir.<\/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-64b531d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64b531d\" 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-ae090c7\" data-id=\"ae090c7\" 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-4fbd370 elementor-widget elementor-widget-text-editor\" data-id=\"4fbd370\" 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>Sat\u0131lan Ticari Mallar Maliyeti<\/strong><\/span> = Ticari mallar bor\u00e7 kalan\u0131 \u2013 D\u00f6nem sonu mal mevcudu<\/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\u00a0\u00a0 = 54.000 \u2013 31.500\u00a0<\/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\u00a0\u00a0 = <strong>22.500 TL\u2019<\/strong> dir.<\/p><p>Net al\u0131\u015flar tutar\u0131 da, ticari mallar hesab\u0131ndaki i\u015flemler verilmi\u015f oldu\u011funa g\u00f6re rahatl\u0131kla hesaplanacakt\u0131r.<\/p><p><span style=\"text-decoration: underline;\"><strong>Net Al\u0131\u015flar<\/strong> =<\/span> ( D\u00f6nem i\u00e7i al\u0131\u015flar + Al\u0131\u015f giderleri) \u2013 ( Al\u0131\u015f iadesi + Al\u0131\u015f iskontosu)<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = ( 50.000 + 3.000 ) \u2013 ( 4.000 + 3.500 )<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = <strong>45.500 TL\u2019<\/strong> dir.<\/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-f5ea8d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5ea8d1\" 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-1e76686\" data-id=\"1e76686\" 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-0b63a9c elementor-widget elementor-widget-text-editor\" data-id=\"0b63a9c\" 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>Br\u00fct Sat\u0131\u015f kar\u0131n\u0131n bulunmas\u0131 i\u00e7in \u00f6ncelikle gelir tablosu br\u00fct sat\u0131\u015f kar\/zarar yerine kadar olan k\u0131sm\u0131 a\u015fa\u011f\u0131daki gibidir.<\/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-e7c53e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7c53e4\" 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-0469df8\" data-id=\"0469df8\" 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-13c1bde elementor-widget elementor-widget-text-editor\" data-id=\"13c1bde\" 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><tbody><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>BR\u00dcT SATI\u015eLAR<\/strong><\/span>\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=\"283\"><p><span style=\"text-decoration: underline;\">90.000 TL<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p>Yurti\u00e7i Sat\u0131\u015flar\u00a0\u00a0\u00a0<\/p><\/td><td width=\"283\"><p>90.000 TL<\/p><\/td><\/tr><tr><td width=\"321\"><p>Yurtd\u0131\u015f\u0131 sat\u0131\u015flar<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer gelirler<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>SATI\u015e \u0130ND\u0130R\u0130MLER\u0130 (-)<\/strong><\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">7.000 TL (-)\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131\u015f \u0130adeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131\u015f \u0130skontolar\u0131\u00a0\u00a0<\/p><\/td><td width=\"283\"><p>(7.000 TL)<\/p><\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer \u0130ndirimler<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>NET SATI\u015eLAR<\/strong><\/span> \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=\"283\"><p><span style=\"text-decoration: underline;\">83.000 TL<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>SATI\u015eLARIN MAL\u0130YET\u0130 (-)<\/strong><\/span>\u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">22.500 TL (-)<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Mamul Maliyeti<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Ticari Mallar Maliyeti\u00a0<\/p><\/td><td width=\"283\"><p>(22.500 TL)<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Hizmet Maliyeti<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti<\/p><\/td><td width=\"283\"><p>\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>BR\u00dcT SATI\u015e KARI \/ ZARARI<\/strong><\/span>\u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">60.500 TL<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>Bu durumda i\u015fletmenin, br\u00fct sat\u0131\u015f kar\u0131 da 60.500 TL\u2019 dir.<\/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-467308d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"467308d\" 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-0610ac7\" data-id=\"0610ac7\" 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-c3f9250 elementor-widget elementor-widget-heading\" data-id=\"c3f9250\" 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\">\u00d6rnek: 2<\/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-783e2ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"783e2ef\" 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-57f8744\" data-id=\"57f8744\" 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-7c997aa elementor-widget elementor-widget-text-editor\" data-id=\"7c997aa\" 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>Aral\u0131kl\u0131 envanter y\u00f6ntemini kullanan A i\u015fletmesinin, 2020 y\u0131l\u0131 sonu itibari ile d\u00f6nem sonu kalan mal mevcudu 30.000 TL, 2021 y\u0131l\u0131 d\u00f6nem i\u00e7i mal al\u0131\u015flar\u0131 tutar\u0131 85.000 TL\u2019 dir.<\/p><ul><li>Mal al\u0131\u015flar\u0131 s\u0131ras\u0131nda da 3.500 TL lik gider olu\u015fmu\u015ftur.<\/li><li>\u0130\u015fletme %25 Kar ile 120.000 TL mal satm\u0131\u015ft\u0131r.<\/li><li>Buna g\u00f6re i\u015fletmenin sat\u0131lan ticari mallar maliyeti ve 2021 d\u00f6nem sonu mal mevcudu ka\u00e7 TL\u2019 dir.<\/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-7d925cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d925cb\" 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-4ab8a75\" data-id=\"4ab8a75\" 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-d3c3779 elementor-widget elementor-widget-heading\" data-id=\"d3c3779\" 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\">\u00c7\u00f6z\u00fcm: 2<\/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-07d8541 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07d8541\" 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-7c8d7be\" data-id=\"7c8d7be\" 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-61b6d23 elementor-widget elementor-widget-text-editor\" data-id=\"61b6d23\" 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\u015fletme sat\u0131\u015flar\u0131n\u0131n kar oran\u0131 verilmi\u015f oldu\u011funa g\u00f6re bu kar\u0131 sat\u0131\u015flar tutar\u0131ndan d\u00fc\u015ft\u00fc\u011f\u00fcm\u00fczde sat\u0131lan ticari mallar maliyeti bulunacakt\u0131r.<\/p><p><span style=\"text-decoration: underline;\"><strong>Sat\u0131lan Ticari Mallar Maliyeti<\/strong><\/span> = 120.000 \/ 1,25<\/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\u00a0\u00a0 = 96.000 TL<\/p><p>D\u00f6nem sonu mal mevcudunu bulmak i\u00e7in de ticari mallar bor\u00e7 kalan\u0131 ve sat\u0131lan ticari mallar maliyetinin bulunmu\u015f olmas\u0131 da yeterlidir.<\/p><p>\u0130\u015fletmenin bir \u00f6nceki d\u00f6neminin d\u00f6nem sonu mal mevcudu bu d\u00f6nemin d\u00f6nem ba\u015f\u0131 mal mevcudunu vermekte ve ticari mallar hesab\u0131n\u0131n bor\u00e7 k\u0131sm\u0131nda yer almaktad\u0131r.<\/p><p>Buna g\u00f6re ticari mallar hesab\u0131 bor\u00e7 ve alacak durumu \u015fu \u015fekildedir.<\/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-754e438 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"754e438\" 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-d290d58\" data-id=\"d290d58\" 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-eb85d29 elementor-widget elementor-widget-text-editor\" data-id=\"eb85d29\" 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=\"700\"><tbody><tr><td><p><strong>B<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>153.T\u0130CAR\u0130 MALLAR<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td><p>D\u00f6nem Ba\u015f\u0131 Mal Mevcudu\u00a0<\/p><\/td><td>30.000 TL<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130adesi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>0,00 TL<\/td><\/tr><tr><td><p>D\u00f6nem \u0130\u00e7i Al\u0131\u015flar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/p><\/td><td>85.000 TL<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130skontosu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>0,00 TL<\/td><\/tr><tr><td><p>Al\u0131\u015f Giderleri\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>3.500 TL<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>118.500 TL<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>0,00 TL<\/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-f553242 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f553242\" 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-f31b499\" data-id=\"f31b499\" 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-2758204 elementor-widget elementor-widget-text-editor\" data-id=\"2758204\" 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>Ticari mallar hesab\u0131 bor\u00e7 kalan\u0131 118.500 Tl oldu\u011funa ve sat\u0131lan ticari mallar maliyeti tutar\u0131 da (96.000 TL) bulunmu\u015f oldu\u011funa g\u00f6re d\u00f6nem sonu mal mevcudu \u015fu \u015fekilde hesaplanacakt\u0131r:<\/p><p><strong><span style=\"text-decoration: underline;\">Sat\u0131lan Ticari Mallar Maliyeti<\/span><\/strong> = Ticari Mallar Bor\u00e7 Kalan\u0131 \u2013 <strong>D\u00f6nem Sonu Mal Mevcudu<\/strong><\/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 96.000\u00a0\u00a0\u00a0 = 118.500<strong> \u2013 D\u00f6nem sonu mal mevcudu<\/strong><\/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-4b54a09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b54a09\" 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-50bddc2\" data-id=\"50bddc2\" 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-32675e5 elementor-widget elementor-widget-text-editor\" data-id=\"32675e5\" 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;\">D\u00f6nem Sonu Mal Mevcudu\u00a0<\/span> = 22.500 TL<\/strong><\/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-c83f091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c83f091\" 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-7bccc6f\" data-id=\"7bccc6f\" 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-e83eeeb elementor-widget elementor-widget-heading\" data-id=\"e83eeeb\" 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\">\u00d6rnek: 3<\/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-23d6155 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23d6155\" 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-79712ab\" data-id=\"79712ab\" 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-72d1d65 elementor-widget elementor-widget-text-editor\" data-id=\"72d1d65\" 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>Stok hareketlerinde s\u00fcrekli envanter y\u00f6ntemini uygulayan A i\u015fletmesi d\u00f6nem i\u00e7inde 85.000 Tl lik veresiye mal alm\u0131\u015f ve bu al\u0131mlar\u0131 ger\u00e7ekle\u015ftirirken 4.500 TL nakliye bedeli \u00f6demi\u015ftir.<\/p><ul><li>\u0130\u015fletmenin d\u00f6nem ba\u015f\u0131 mal mevcudu da 42.000 TL dir.<\/li><li>Daha sonra al\u0131nan mallara 2.500 TL lik indirim yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>\u0130\u015fletme d\u00f6nem i\u00e7erisinde 65.000 TL veresiye mal sat\u0131\u015f\u0131 yapm\u0131\u015f ancak daha sonra sat\u0131lan bu mallardan 3.000 TL lik k\u0131sm\u0131 iade edilmi\u015ftir.<\/li><li>\u0130\u015fletme sat\u0131\u015flar\u0131n\u0131 %25 kar ile yapmaktad\u0131r.<\/li><\/ul><p>\u00a0<\/p><ul><li><p>Ticari mallar bor\u00e7 toplam\u0131 133.900 TL.<\/p><\/li><li><p>Ticari mallar alacak toplam\u0131 56.500 TL<\/p><p>Bu bilgilere g\u00f6re sat\u0131lan ticari mallar maliyetini, D\u00f6nem sonu mal mevcudunu, al\u0131\u015f iadeleri, net sat\u0131\u015flar\u0131 ve br\u00fct sat\u0131\u015f kar\/zarar\u0131 hesaplay\u0131n\u0131z.<\/p><\/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-fa5dc28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa5dc28\" 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-bf23d66\" data-id=\"bf23d66\" 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-2b7abad elementor-widget elementor-widget-heading\" data-id=\"2b7abad\" 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\">\u00c7\u00f6z\u00fcm: 3<\/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-36867ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36867ec\" 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-bf00864\" data-id=\"bf00864\" 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-8b14f00 elementor-widget elementor-widget-text-editor\" data-id=\"8b14f00\" 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>Soruda sat\u0131\u015flar\u0131n tutar\u0131 ve i\u015fletmenin kar marj\u0131 verilmi\u015f oldu\u011funa g\u00f6re buradan sat\u0131lan ticari mallar maliyetinin br\u00fct tutar\u0131 bulunur.<\/p><p>Daha sonra da sat\u0131\u015f iadesinden kar marj\u0131 d\u00fc\u015f\u00fcl\u00fcp iade al\u0131nan sat\u0131\u015f maliyeti bulunur ve bu tutar da sat\u0131lan mal\u0131n maliyetinin br\u00fct tutar\u0131ndan \u00e7\u0131kar\u0131l\u0131r ve sat\u0131lan ticari mal\u0131n maliyetinin net tutar\u0131 elde edilir.<\/p><p><strong><u>Sat\u0131lan Ticari Mal Maliyeti(Br\u00fct)<\/u><\/strong> = 65.000 * 100\/125<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 =\u00a0 52.000 Tl<\/p><p><strong><u>\u0130ade Al\u0131nan Mal Maliyeti<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 3.000 * 100\/125<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 = 2.400 Tl<\/p><p><strong><u>Sat\u0131lan Ticari Mallar Maliyeti (Net)<\/u><\/strong> = Sat\u0131lan Mal Maliyeti (Br\u00fct) \u2013 \u0130ade Al\u0131nan Mallar Maliyeti<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0= 52.000 \u2013 2.400<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = <strong>49.600 TL<\/strong><\/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-1c2b70f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c2b70f\" 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-72aa445\" data-id=\"72aa445\" 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-5220007 elementor-widget elementor-widget-text-editor\" data-id=\"5220007\" 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>Sat\u0131lan ticari mallar maliyeti, br\u00fct tutar\u0131 ticari mal hesab\u0131 alaca\u011f\u0131na; iade al\u0131nan mallar maliyeti de hesab\u0131n bor\u00e7 k\u0131sm\u0131na kaydedilmektedir.\u00a0<\/p><p>Bu durumda ticari mallar hesab\u0131 durumu \u015fu \u015fekilde olmaktad\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-633f61f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"633f61f\" 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-eef7915\" data-id=\"eef7915\" 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-4ebe4d8 elementor-widget elementor-widget-text-editor\" data-id=\"4ebe4d8\" 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=\"700\"><tbody><tr><td><p><strong>B<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>153.T\u0130CAR\u0130 MALLAR<\/strong><\/p><\/td><td>\u00a0<\/td><td><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td><p>D\u00f6nem Ba\u015f\u0131 Mal Mevcudu\u00a0<\/p><\/td><td>42.000 TL<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130adesi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>( ? )<\/td><\/tr><tr><td><p>D\u00f6nem \u0130\u00e7i Al\u0131\u015flar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/p><\/td><td>85.000 TL\u00a0 \u00a0 \u00a0\u00a0<\/td><td>\u00a0<\/td><td><p>Al\u0131\u015f \u0130skontosu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td>2.500 TL<\/td><\/tr><tr><td><p>Al\u0131\u015f Giderleri\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>4.500 TL<\/td><td>\u00a0<\/td><td>Sat\u0131lan Ticari Mal Maliyeti (Br\u00fct)\u00a0\u00a0<\/td><td>52.000 TL<\/td><\/tr><tr><td>\u0130ade Al\u0131nan Mal Maliyeti\u00a0\u00a0\u00a0<\/td><td>2.400 TL<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/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-eba844e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eba844e\" 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-1b3b728\" data-id=\"1b3b728\" 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-2bc84fb elementor-widget elementor-widget-text-editor\" data-id=\"2bc84fb\" 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>Bor\u00e7 Toplam\u0131\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 133.900 TL\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\u00a056.500 TL\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Alacak Toplam\u0131<\/p><p><strong><span style=\"text-decoration: underline;\">Ticari Mallar Bor\u00e7 Kalan\u0131 =<\/span><\/strong> Ticari Mal Bor\u00e7 Toplam\u0131 \u2013 Ticari Mal Alacak Toplam\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 = 133.900 \u2013 56.500<\/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 = 77.400 TL<\/p><p>S\u00fcrekli envanter y\u00f6nteminde, ticari mallar hesab\u0131 bor\u00e7 kalan\u0131 d\u00f6nem sonu mal mevcudunu vermektedir. Bu sebeple d\u00f6nem sonu mal mevcudu da 77.400 TL olmaktad\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-3cf1ead elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cf1ead\" 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-5b21a32\" data-id=\"5b21a32\" 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-385de2b elementor-widget elementor-widget-text-editor\" data-id=\"385de2b\" 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>S\u00fcrekli envanter y\u00f6nteminde 153 ticari mallar hesab\u0131 bor\u00e7 kalan\u0131 d\u00f6nem sonu mal mevcudunu vermektedir. Bu sebeple d\u00f6nem sonu mal mevcudu da 77.400 TL olmaktad\u0131r.<\/p><p>Ticari mallar hesab\u0131 alacak toplam\u0131n\u0131 olu\u015fturan i\u015flemler vas\u0131tas\u0131 ile de al\u0131\u015f iadesi tutar\u0131 Bulunabilmektedir.<\/p><p><span style=\"text-decoration: underline;\"><strong>Ticari Mallar Alacak Toplam\u0131 =<\/strong><\/span> Al\u0131\u015f \u0130adesi + Al\u0131\u015f \u0130skontosu + Sat\u0131lan Ticari Mal Maliyeti (Br\u00fct)<\/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 56.500 = Al\u0131\u015f \u0130adesi + 2.500 + 52.000<\/p><p><strong><span style=\"text-decoration: underline;\">Al\u0131\u015f \u0130adesi =<\/span> 2.000 TL<\/strong><\/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-35188fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35188fe\" 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-b727feb\" data-id=\"b727feb\" 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-f85d5ef elementor-widget elementor-widget-text-editor\" data-id=\"f85d5ef\" 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>Ayr\u0131ca, net sat\u0131\u015flar ve br\u00fct sat\u0131\u015f kar\u0131\/zarar\u0131 da gelir tablosu yard\u0131m\u0131 ile \u015fu \u015fekilde hesaplan\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-309f99a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"309f99a\" 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-f00503f\" data-id=\"f00503f\" 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-3926a9f elementor-widget elementor-widget-text-editor\" data-id=\"3926a9f\" 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><tbody><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>BR\u00dcT SATI\u015eLAR<\/strong><\/span>\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=\"283\"><p><span style=\"text-decoration: underline;\">65.000 TL<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p>Yurti\u00e7i Sat\u0131\u015flar\u00a0\u00a0\u00a0<\/p><\/td><td width=\"283\"><p>65.000 TL<\/p><\/td><\/tr><tr><td width=\"321\"><p>Yurtd\u0131\u015f\u0131 sat\u0131\u015flar<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer gelirler<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>SATI\u015e \u0130ND\u0130R\u0130MLER\u0130 (-)<\/strong><\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">3.000 TL (-)\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131\u015f \u0130adeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131\u015f \u0130skontolar\u0131\u00a0\u00a0<\/p><\/td><td width=\"283\"><p>(3.000 TL)<\/p><\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer \u0130ndirimler<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>NET SATI\u015eLAR<\/strong><\/span> \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=\"283\"><p><span style=\"text-decoration: underline;\">62.000 TL<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>SATI\u015eLARIN MAL\u0130YET\u0130 (-)<\/strong><\/span>\u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">49.600 TL (-)<\/span><\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Mamul Maliyeti<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Ticari Mallar Maliyeti\u00a0<\/p><\/td><td width=\"283\"><p>(49.600 TL)<\/p><\/td><\/tr><tr><td width=\"321\"><p>Sat\u0131lan Hizmet Maliyeti<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p>Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti<\/p><\/td><td width=\"283\">\u00a0<\/td><\/tr><tr><td width=\"321\"><p><span style=\"text-decoration: underline;\"><strong>BR\u00dcT SATI\u015e KARI \/ ZARARI<\/strong><\/span>\u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"283\"><p><span style=\"text-decoration: underline;\">12.400 TL<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00d6zetle, i\u015fletmenin;\u00a0 Net sat\u0131\u015flar tutar\u0131 62.000 TL<\/p><p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Br\u00fct sat\u0131\u015f kar\u0131 12.400 TL\u2019 dir.<\/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-11410c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11410c5\" 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-c425cc2\" data-id=\"c425cc2\" 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-b67a38c elementor-widget elementor-widget-heading\" data-id=\"b67a38c\" 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\">\u00d6rnek:4<\/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-14c1705 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14c1705\" 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-66d8a30\" data-id=\"66d8a30\" 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-fb66ff3 elementor-widget elementor-widget-text-editor\" data-id=\"fb66ff3\" 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>S\u00fcrekli envanter y\u00f6ntemini uygulayan A i\u015fletmesi d\u00f6nem i\u00e7erisinde 5.000 adet mal\u0131 KDV dahil 135.000 TL\u2019 ye veresiye sat\u0131n alm\u0131\u015ft\u0131r.<\/p><ul><li>\u0130\u015fletme bu mallar\u0131n 2.500 adetini KDV dahil 75.600 TL ye \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131 satm\u0131\u015ft\u0131r.<\/li><li>Ancak daha sonra al\u0131c\u0131 i\u015fletme sat\u0131lan mallardan 500 adedini iade etmi\u015ftir. ( KDV oran\u0131 %8\u2019dur.)<\/li><li>Bu bilgilere g\u00f6re i\u015fletmenin Sat\u0131lan ticari mallar maliyeti, sat\u0131\u015f iadesi tutar\u0131 hesaplay\u0131n\u0131z.<\/li><li>Ayr\u0131ca i\u015fletmenin mal sat\u0131\u015f ve sat\u0131\u015f iadesi kay\u0131tlar\u0131n\u0131 yap\u0131n\u0131z.<\/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-0569b47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0569b47\" 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-a81168d\" data-id=\"a81168d\" 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-6a419d8 elementor-widget elementor-widget-heading\" data-id=\"6a419d8\" 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\">\u00c7\u00f6z\u00fcm : 4<\/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-b9878de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9878de\" 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-2f00557\" data-id=\"2f00557\" 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-8fadaa3 elementor-widget elementor-widget-text-editor\" data-id=\"8fadaa3\" 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>\u00d6ncelikle i\u015fletmenin alm\u0131\u015f oldu\u011fu mal\u0131n tutar\u0131n\u0131n KDV den ar\u0131nd\u0131r\u0131p birim al\u0131\u015f maliyeti bulunmal\u0131d\u0131r.<\/p><p><strong><u>\u0130\u015fletmenin KDV Hari\u00e7 Al\u0131\u015f Tutar\u0131 =<\/u><\/strong> KDV\u2019li Al\u0131\u015f Tutar\u0131 * 100\/108<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 = 135.000 * 100\/108<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 = 125.000 TL<\/p><p><strong><u>Birim Al\u0131\u015f Maliyeti \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0=<\/u><\/strong> Toplam Al\u0131\u015f Fiyat\u0131 \/ Toplam Al\u0131\u015f Adedi<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 125.000 TL \/ 5.000 Adet<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 25 TL<\/p><p><strong><u>Toplam Sat\u0131\u015f Maliyeti =<\/u><\/strong> \u00a0Birim Al\u0131\u015f Maliyeti * Toplam Sat\u0131\u015f Adedi<\/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 = 25 TL * 2.500 Adet<\/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= 62.500 TL<\/p><p><strong><u>\u0130ade Edilen Mal\u0131n Maliyeti =<\/u><\/strong> Birim Al\u0131\u015f Maliyeti * Toplam Sat\u0131\u015f \u0130ade Adedi<\/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 = 25 TL * 500 Adet<\/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 = 12.500 TL<\/p><p>Bu bilgiler do\u011frultusunda sat\u0131lan ticari mal\u0131n net maliyeti de \u015fu \u015fekilde hesaplanacakt\u0131r:<\/p><p><strong>Sat\u0131lan Ticari Mal\u0131n Maliyeti<\/strong> = Toplam sat\u0131\u015f maliyeti \u2013 \u0130ade edilen mal\u0131n maliyeti<\/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 = 62.500 TL \u2013 12.500 TL<\/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 = <strong>50.000 TL<\/strong><\/p><p><strong><u>KDV Hari\u00e7 Toplam Sat\u0131\u015f Tutar\u0131 =<\/u><\/strong>\u00a0 KDV\u2019li Sat\u0131\u015f Tutar\u0131 * 100\/108<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 = 75.600 * 100\/108<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 70.000 TL<\/p><p><strong><u>Sat\u0131\u015f KDV Tutar\u0131<\/u><\/strong>\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= KDV Hari\u00e7 Tutar * KDV Oran\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 70.000 * 8\/100<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 5.600 TL<\/p><p><strong><u>Sat\u0131\u015f Birim Fiyat<\/u><\/strong>\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= KDV Hari\u00e7 Sat\u0131\u015f Tutar\u0131 \/ Sat\u0131\u015f Adedi<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 = 70.000 TL \/ 2.500 Adet<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0= 28 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-b1142a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1142a2\" 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-2cd1c72\" data-id=\"2cd1c72\" 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-f896e2c elementor-widget elementor-widget-text-editor\" data-id=\"f896e2c\" 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>Sat\u0131lan mallardan 500 adedi iade edilmi\u015f oldu\u011funa g\u00f6re sat\u0131lan mal\u0131n iade edilen k\u0131sm\u0131n\u0131n tutar\u0131 da \u015fu \u015fekilde hesaplanacakt\u0131r:<\/p><p>\u00a0<strong><u>Sat\u0131\u015f \u0130adesi Tutar\u0131<\/u><\/strong> = Sat\u0131\u015f \u0130ade Adedi * Birim Sat\u0131\u015f Fiyat\u0131<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 = 500 Adet * 28 TL<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0= <strong>14.000 TL<\/strong><\/p><p>\u0130\u015fletme 2.500 adet mal\u0131 50.000 TL maliyetle alm\u0131\u015f olup daha sonra bu mal\u0131 70.000 TL ye \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131 satm\u0131\u015ft\u0131r.\u00a0<\/p><p>S\u00fcrekli envanter y\u00f6ntemi uyguland\u0131\u011f\u0131 i\u00e7in i\u015fletme \u00f6nce has\u0131lat kayd\u0131 hemen ard\u0131nda da sat\u0131\u015f maliyet kayd\u0131 yapacakt\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-b72b0a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b72b0a8\" 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-cc8fe4b\" data-id=\"cc8fe4b\" 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-f4b0351 elementor-widget elementor-widget-text-editor\" data-id=\"f4b0351\" 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\">101 Al\u0131nan \u00c7ekler Hesab\u0131 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">75.600\u00a0\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">600 Yurti\u00e7i Sat\u0131\u015flar Hesab\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>70.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan 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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">5.600 \u00a0<\/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-c541fbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c541fbd\" 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-36e577a\" data-id=\"36e577a\" 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-c23b5e6 elementor-widget elementor-widget-text-editor\" data-id=\"c23b5e6\" 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\u015fletme sat\u0131\u015f\u0131 \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131 yapm\u0131\u015f oldu\u011fu i\u00e7in \u00e7ekleri artm\u0131\u015f olup <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 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sat\u0131\u015f has\u0131lat kayd\u0131 i\u00e7in de 600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131 KDV hari\u00e7 tutar \u00fczerinden ve tahsil edilmi\u015f veya edilecek olan KDV\u2019 si 391 Hesaplanan KDV ile alacakland\u0131r\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-e7ac36a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7ac36a\" 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-fe3361e\" data-id=\"fe3361e\" 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-5dfdae8 elementor-widget elementor-widget-text-editor\" data-id=\"5dfdae8\" 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\">621 Sat\u0131lan Ticari Mallar Maliyeti<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">62.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">153 Ticari Mallar Hesab\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">62.500<\/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-19fc3ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19fc3ab\" 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-7eac3bc\" data-id=\"7eac3bc\" 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-0bc292d elementor-widget elementor-widget-text-editor\" data-id=\"0bc292d\" 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\u015fletme mal sat\u0131\u015f maliyet kayd\u0131nda, 621 Sat\u0131lan ticari mallar maliyeti br\u00fct tutar \u00fczerinden hesap bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda da mal sat\u0131\u015f\u0131 ile i\u015fletmenin ticari mal\u0131 azalm\u0131\u015f oldu\u011fu i\u00e7in 153 Ticari mallar hesab\u0131 alacakland\u0131r\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-fe0ffbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe0ffbd\" 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-6b2ae97\" data-id=\"6b2ae97\" 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-d92f9a9 elementor-widget elementor-widget-text-editor\" data-id=\"d92f9a9\" 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>Sat\u0131\u015f iadesi kayd\u0131 da ayn\u0131 \u015fekilde \u00f6nce iade kayd\u0131 yap\u0131l\u0131p hemen ard\u0131ndan maliyet kayd\u0131 yap\u0131lacakt\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-a315d22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a315d22\" 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-4433167\" data-id=\"4433167\" 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-63f8390 elementor-widget elementor-widget-text-editor\" data-id=\"63f8390\" 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\">610 Sat\u0131\u015f \u0130adeleri Hesab\u0131 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">14.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191 \u0130ndirilecek KDV\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">1.120<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.120<\/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-79c534b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79c534b\" 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-d1d2cd9\" data-id=\"d1d2cd9\" 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-fc42f4a elementor-widget elementor-widget-text-editor\" data-id=\"fc42f4a\" 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>Yukar\u0131da bir birim sat\u0131\u015f fiyat\u0131 \u00fczerinden iade tutar\u0131 hesaplanm\u0131\u015f oldu\u011fu i\u00e7in ayr\u0131ca burada belirtilmemi\u015ftir.<\/p><p>KDV tutar\u0131 da sat\u0131\u015f tutar\u0131n\u0131n KDV oran\u0131 ile \u00e7arp\u0131lmas\u0131 sonucu elde edilmi\u015ftir.<\/p><p>Kayda g\u00f6re i\u015fletmenin satm\u0131\u015f oldu\u011fu mal\u0131n iadesi kayd\u0131 i\u00e7in gelir tablosu indirimler k\u0131sm\u0131nda yer alan 610 sat\u0131\u015f iadeleri hesab\u0131 KDV hari\u00e7 ve ayn\u0131 KDV d\u00f6nemini kapsad\u0131\u011f\u0131 i\u00e7in de \u00f6denmi\u015f veya \u00f6denecek olan 191 \u0130ndirilecek KDV bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Kar\u015f\u0131l\u0131\u011f\u0131nda da iade sonucu kasaya para giri\u015fi oldu\u011fu 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. ( E\u011fer iade daha sonraki KDV d\u00f6neminde ger\u00e7ekle\u015fmi\u015f olsayd\u0131 391 Hesaplanan KDV kullan\u0131lacakt\u0131.)<\/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-df44739 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df44739\" 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-4c4a7ab\" data-id=\"4c4a7ab\" 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-30e69d4 elementor-widget elementor-widget-text-editor\" data-id=\"30e69d4\" 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\">153 Ticari Mallar Hesab\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">12.500<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">621 Sat\u0131lan Ticari Mallar Maliyeti<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">12.500<\/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-ceea3ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceea3ad\" 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-9fda1f3\" data-id=\"9fda1f3\" 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-55d6dc0 elementor-widget elementor-widget-text-editor\" data-id=\"55d6dc0\" 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\u015fletme s\u00fcrekli envanter y\u00f6ntemini uygulad\u0131\u011f\u0131ndan dolay\u0131 iade kayd\u0131n\u0131n hemen ard\u0131nda sat\u0131\u015f halinde yap\u0131lan maliyet kayd\u0131n\u0131n mal\u0131n iade edilmesi ile maliyet iptal kayd\u0131n\u0131 yapmas\u0131 gerekmektedir.<\/p><p>Ayn\u0131 zamanda bu y\u00f6ntemi uygulam\u0131\u015f oldu\u011fu i\u00e7in i\u015fletmenin iade durumunda ticari mallar\u0131nda art\u0131\u015f oldu\u011funu da kay\u0131tlar\u0131nda belirtmesi gerekmektedir.<\/p><p>Bu sebeple 153 Ticari mallar hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131p kar\u015f\u0131l\u0131\u011f\u0131nda da 621 Sat\u0131lan ticari mallar maliyeti hesab\u0131 alacakland\u0131r\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-79c2773 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79c2773\" 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-e7508db\" data-id=\"e7508db\" 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-75834bd elementor-button-info elementor-widget elementor-widget-button\" data-id=\"75834bd\" 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:\/\/acikders.ankara.edu.tr\/pluginfile.php\/164421\/mod_resource\/content\/0\/hafta_12.pdf\">\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\">Ticari Mallar\u0131n Muhasebele\u015ftirilmesi<\/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-e0bce71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0bce71\" 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-7990bf3\" data-id=\"7990bf3\" 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-3e4872c elementor-widget elementor-widget-docly_info_box\" data-id=\"3e4872c\" 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\/11\/152-Mamuller-Hesabi.png\" class=\"attachment-full size-full\" alt=\"152 Mamuller Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-Mamuller-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-Mamuller-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-Mamuller-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-Mamuller-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-Mamuller-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/152-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\/152-mamuller-hesabi\/\" class=\"details-link\">\r\n                        152 Mamuller 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-25ae957\" data-id=\"25ae957\" 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-e773eff elementor-widget elementor-widget-docly_info_box\" data-id=\"e773eff\" 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\/2024\/01\/157-diger-stoklar.png\" class=\"attachment-full size-full\" alt=\"157 di\u011fer stoklar\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-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\/157-diger-stoklar-8443\/\" class=\"details-link\">\r\n                        157 Di\u011fer Stoklar 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>153 Ticari Mallar Hesab\u0131, i\u015fletmelerin satmak amac\u0131 ile ald\u0131\u011f\u0131 ve \u00fczerinde hi\u00e7bir de\u011fi\u015fiklik yapmadan satt\u0131\u011f\u0131 mallar\u0131n kaydedildi\u011fi hesapt\u0131r. Ticari mallar mamullerden farkl\u0131d\u0131r \u00e7\u00fcnk\u00fc \u00fczerinde herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015f olup al\u0131nd\u0131\u011f\u0131 gibi sat\u0131lmaktad\u0131r. 153 Ticari Mallar Hesab\u0131 \u0130\u015fleyi\u015fi Ticari mallar hesab\u0131 maliyet de\u011feri ile kay\u0131tlara al\u0131nmaktad\u0131r.\u00a0 Hesaba kaydedilen unsurlar, mal\u0131n elde edilme maliyeti tedarik edilmesinden depoya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8276,"parent":8125,"menu_order":3,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8273","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>153 Ticari Mallar Hesab\u0131 - 153 Ticari Mallar Hesab\u0131 \u00d6rnekleri Sorular - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"153 ticari mallar hesab\u0131 i\u015fleyi\u015fi - Ticari mallar hesab\u0131na neler yaz\u0131l\u0131r? - 153 hesabi nasil \u00e7ali\u015fir? - Ticari Mallar Hesab\u0131 \u00d6rnek Soru \u00c7\u00f6z\u00fcm\" \/>\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\/153-ticari-mallar-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"153 Ticari Mallar Hesab\u0131 - 153 Ticari Mallar Hesab\u0131 \u00d6rnekleri Sorular - Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"153 ticari mallar hesab\u0131 i\u015fleyi\u015fi - Ticari mallar hesab\u0131na neler yaz\u0131l\u0131r? - 153 hesabi nasil \u00e7ali\u015fir? - Ticari Mallar Hesab\u0131 \u00d6rnek Soru \u00c7\u00f6z\u00fcm\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mevzuapp.muhasebe.5\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-10T11:17:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi.png\" \/>\n\t<meta property=\"og:image:width\" content=\"6912\" \/>\n\t<meta property=\"og:image:height\" content=\"3456\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mevzuapp\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"15 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/\",\"url\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/\",\"name\":\"153 Ticari Mallar Hesab\u0131 - 153 Ticari Mallar Hesab\u0131 \u00d6rnekleri Sorular - Mevzuapp S\u00f6zl\u00fck\",\"isPartOf\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi.png\",\"datePublished\":\"2023-11-18T15:09:41+00:00\",\"dateModified\":\"2024-01-10T11:17:48+00:00\",\"description\":\"153 ticari mallar hesab\u0131 i\u015fleyi\u015fi - Ticari mallar hesab\u0131na neler yaz\u0131l\u0131r? 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