{"id":8443,"date":"2024-01-10T09:40:48","date_gmt":"2024-01-10T06:40:48","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/157-diger-stoklar\/"},"modified":"2024-03-17T14:50:51","modified_gmt":"2024-03-17T11:50:51","slug":"157-diger-stoklar-8443","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/157-diger-stoklar-8443\/","title":{"rendered":"157 Di\u011fer Stoklar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8443\" class=\"elementor elementor-8443\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a861bf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a861bf1\" 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-b1aa5bc\" data-id=\"b1aa5bc\" 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-efc12ea elementor-widget elementor-widget-text-editor\" data-id=\"efc12ea\" 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>157 Di\u011fer Stoklar Hesab\u0131: 15 hesap grubunda bulunan ilk madde ve malzeme, yar\u0131 mamul, mamuller ve ticari mallar hesap kalemlerinin konusuna girmeyen, de\u011feri d\u00fc\u015fen, art\u0131k, hurda, yoldaki, komisyoncudaki, kusurlu gibi stoklar\u0131n takip edildi\u011fi stok hesap kalemidir.<\/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-d70e387 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d70e387\" 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-63547e3\" data-id=\"63547e3\" 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-0b72e38 elementor-widget elementor-widget-heading\" data-id=\"0b72e38\" 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\">157 Di\u011fer Stoklar Hesab\u0131n\u0131n \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-8eee804 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8eee804\" 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-c97a64c\" data-id=\"c97a64c\" 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-be4874a elementor-widget elementor-widget-text-editor\" data-id=\"be4874a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Di\u011fer stoklar hesab\u0131 yap\u0131lan i\u015flemin niteli\u011fine g\u00f6re maliyet veya emsal bedeli ile de\u011ferlenmektedir.<\/li><li>Di\u011fer stok elde edildi\u011finde hesab\u0131n borcuna kaydedilirken; sat\u0131ld\u0131\u011f\u0131nda, kullan\u0131ld\u0131\u011f\u0131nda veya ba\u015fka bir \u015fekilde elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda hesab\u0131n alaca\u011f\u0131na kaydedilir.<\/li><li>Hesap bor\u00e7 kalan\u0131 verir.<\/li><li>Di\u011fer stoklar\u0131n sat\u0131\u015f\u0131ndan do\u011facak olan karlar 649 Di\u011fer ola\u011fan gelir ve karlar hesab\u0131na, olu\u015fabilecek zararlar ise 659 Di\u011fer Ola\u011fan Gider ve Zararlar hesab\u0131na kaydedilir.<\/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-b00e198 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00e198\" 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-2408098\" data-id=\"2408098\" 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-61661dc elementor-widget elementor-widget-heading\" data-id=\"61661dc\" 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\">157 Di\u011fer Stoklar Hesab\u0131 Bor\u00e7 Taraf\u0131na Kaydedilecek \u0130\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2cbf15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2cbf15\" 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-8c405ba\" data-id=\"8c405ba\" 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-67f7702 elementor-widget elementor-widget-text-editor\" data-id=\"67f7702\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>\u0130\u015fletmenin b\u00fcnyesindeki stokun kesin olmamakla beraber de\u011ferinin d\u00fc\u015fmesi.<\/li>\n<li>\u0130\u015fletmenin tedarik etmi\u015f oldu\u011fu stokun hen\u00fcz eline ula\u015fmam\u0131\u015f olmas\u0131 yani mal\u0131n hen\u00fcz yolda olmas\u0131 a\u015famas\u0131nda,<\/li>\n<li>Do\u011fal afet, modas\u0131 ge\u00e7mi\u015f olma veya mal\u0131n nemlenmesi neticesinde i\u015fletmenin elindeki mal\u0131n de\u011ferinin d\u00fc\u015fmesi durumunda,<\/li>\n<li>\u0130\u015fletme sat\u0131lmas\u0131 amac\u0131yla elindeki stoku komisyoncuya g\u00f6ndermesi halinde. ( Bu stoklara konsinye mallar denmektedir. Mal i\u015fletmenin hukuken m\u00fclkiyetindedir ancak sat\u0131lmas\u0131 i\u00e7in komisyoncuya g\u00f6nderilmi\u015ftir.)<\/li>\n<li>Mal\u0131n \u00fcretimden kusurlu \u00e7\u0131km\u0131\u015f olmas\u0131 durumunda,<\/li>\n<li>\u00dcretim sonucu kalan art\u0131k ve hurdalar 157. Di\u011fer Stoklar hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydedilir.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e3f2de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e3f2de\" 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-5902118\" data-id=\"5902118\" 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-4c4eca9 elementor-widget elementor-widget-heading\" data-id=\"4c4eca9\" 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\"> 157 Di\u011fer Stoklar Hesab\u0131 Alacak Taraf\u0131na Kaydedilecek \u0130\u015flemler<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3454bc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3454bc5\" 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-455c78d\" data-id=\"455c78d\" 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-40e53f0 elementor-widget elementor-widget-text-editor\" data-id=\"40e53f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Daha \u00f6nce kesin olamamakla birlikte de\u011feri d\u00fc\u015fen mal\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn ortadan kalkmas\u0131 durumunda,<\/li>\n<li>Di\u011fer stoklar\u0131n sat\u0131lmas\u0131 durumunda,<\/li>\n<li>Komisyoncuya g\u00f6nderilmi\u015f olan stoklar\u0131n sat\u0131lmas\u0131 durumunda,<\/li>\n<li>Yoldaki stoklar\u0131n i\u015fletme taraf\u0131ndan teslim al\u0131nmas\u0131 halinde i\u015fletme, 157. Di\u011fer Stoklar hesab\u0131n\u0131n alacak taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7ce34d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7ce34d\" 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-a2e18d1\" data-id=\"a2e18d1\" 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-eaaa865 elementor-widget elementor-widget-heading\" data-id=\"eaaa865\" 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\">157 Di\u011fer Stoklar 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-25cb5b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25cb5b0\" 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-01eac2e\" data-id=\"01eac2e\" 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-b294ac1 elementor-widget elementor-widget-text-editor\" data-id=\"b294ac1\" 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 de 157 di\u011fer stoklar hesab\u0131 ile ilgili \u00f6rnek sorular\u0131 inceleyelim.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca04449 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca04449\" 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-0d19881\" data-id=\"0d19881\" 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-8ee07b9 elementor-widget elementor-widget-heading\" data-id=\"8ee07b9\" 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-3b1bbf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b1bbf5\" 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-63ef1c5\" data-id=\"63ef1c5\" 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-a0e19a6 elementor-widget elementor-widget-text-editor\" data-id=\"a0e19a6\" 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>\u00d6rnek:<\/strong> A i\u015fletmesi birim maliyeti 100 TL olan 5.000 adet mal\u0131 sat\u0131lmas\u0131 i\u00e7in komisyoncuya g\u00f6ndermi\u015f ve i\u015fletme komisyoncuyla, yap\u0131lan her bir sat\u0131\u015f i\u00e7in KDV hari\u00e7 20 TL verilmesi konusunda aralar\u0131nda anla\u015fm\u0131\u015flard\u0131r. Komisyoncu daha sonra 1000 adet mal\u0131 150 TL birim fiyattan pe\u015fin olarak satm\u0131\u015f ve komisyon tutar\u0131n\u0131 d\u00fc\u015ft\u00fckten sonra kalan tutar\u0131 A i\u015fletmesinin banka hesab\u0131na g\u00f6ndermi\u015ftir. (KDV oran\u0131 %8 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-ac386f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac386f1\" 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-03fe1a3\" data-id=\"03fe1a3\" 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-ea74ab8 elementor-widget elementor-widget-heading\" data-id=\"ea74ab8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Komisyoncuya Konsinye Mal Verilmesi Muhasebe Kayd\u0131<\/h4>\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-b3be4ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3be4ae\" 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-44d34a1\" data-id=\"44d34a1\" 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-39b38bc elementor-widget elementor-widget-text-editor\" data-id=\"39b38bc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin m\u00fclkiyetindeki mal\u0131 komisyoncuya g\u00f6ndermesi durumundaki kay\u0131t a\u015fa\u011f\u0131daki gibi olacakt\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-04caf7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04caf7c\" 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-fc4e358\" data-id=\"fc4e358\" 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-be3b553 elementor-widget elementor-widget-text-editor\" data-id=\"be3b553\" 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\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">500.000<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">500.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-706d477 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"706d477\" 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-af0d355\" data-id=\"af0d355\" 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-35e1f1d elementor-widget elementor-widget-text-editor\" data-id=\"35e1f1d\" 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\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallardan Bor\u00e7lu<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">500.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mallardan Alacakl\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">500.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cf9cd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cf9cd7\" 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-fe3ad68\" data-id=\"fe3ad68\" 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-3ef9de5 elementor-widget elementor-widget-text-editor\" data-id=\"3ef9de5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>A i\u015fletmesi 5.000 adet mal\u0131 sat\u0131lmak \u00fczere komisyoncuya emaneten g\u00f6ndermesi ile mal birim maliyet bedeli olan 100 TL\/adet tutar\u0131 \u00fczerinden 157 Di\u011fer stoklar hesab\u0131n\u0131 bor\u00e7land\u0131rm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin elindeki mallar azalm\u0131\u015f oldu\u011fu i\u00e7in 153 Ticari mallar hesab\u0131 ayn\u0131 tutarla alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Ayr\u0131ca i\u015fletmeler,\u00a0 yukar\u0131daki gibi bu g\u00f6nderme i\u015flemini naz\u0131m hesaplarda da takip edebilirler.<\/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-b06910a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b06910a\" 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-a0a8b05\" data-id=\"a0a8b05\" 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-d0eef13 elementor-widget elementor-widget-text-editor\" data-id=\"d0eef13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinden emaneten mal alacak olan komisyoncunun mal\u0131n g\u00f6nderilmesi durumundaki kay\u0131t a\u015fa\u011f\u0131daki gibi olacakt\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-706285d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"706285d\" 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-17d660f\" data-id=\"17d660f\" 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-09a498d elementor-widget elementor-widget-text-editor\" data-id=\"09a498d\" 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\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">500.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mal Sahipleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">500.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b2cb20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b2cb20\" 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-8ebf6cd\" data-id=\"8ebf6cd\" 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-79851c8 elementor-widget elementor-widget-text-editor\" data-id=\"79851c8\" 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>G\u00f6nderilmi\u015f olan mallar komisyoncu i\u015fletmeye emanet olup kendine ait olmad\u0131\u011f\u0131 i\u00e7in komisyoncu bu mallar\u0131n kayd\u0131n\u0131 yukar\u0131da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere naz\u0131m hesaplarda g\u00f6stermektedir.<\/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-9b426cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b426cc\" 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-5710a35\" data-id=\"5710a35\" 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-0669d4f elementor-widget elementor-widget-heading\" data-id=\"0669d4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Konsinye Mal\u0131n Sat\u0131lmas\u0131 Muhasebe Kayd\u0131<\/h4>\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-d06ab12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d06ab12\" 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-26f2da9\" data-id=\"26f2da9\" 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-09f4f20 elementor-widget elementor-widget-text-editor\" data-id=\"09f4f20\" 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>Anla\u015fma gere\u011fi mal\u0131n sat\u0131lmas\u0131 \u00fczerine, <strong><span style=\"text-decoration: underline;\">A i\u015fletmesinin yapaca\u011f\u0131 kay\u0131t<\/span><\/strong> a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/p><p>\u0130\u015fletme konsinye mal\u0131n sat\u0131\u015f kayd\u0131, sat\u0131\u015f maliyet kayd\u0131 ve naz\u0131m hesaplar\u0131n iptali kayd\u0131n\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-6b604d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b604d4\" 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-02af1ac\" data-id=\"02af1ac\" 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-abb07f4 elementor-widget elementor-widget-text-editor\" data-id=\"abb07f4\" 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=\"669\"><tbody><tr><td width=\"153\"><p>\u00a0<\/p><\/td><td width=\"208\">\u00a0<\/td><td width=\"154\"><p><strong>B<\/strong><\/p><\/td><td width=\"154\"><p><strong>A<\/strong><\/p><\/td><\/tr><tr><td width=\"153\"><p>100 Kasa<\/p><\/td><td width=\"208\">\u00a0<\/td><td width=\"154\"><p>140.400<\/p><\/td><td width=\"154\">\u00a0<\/td><\/tr><tr><td width=\"153\">760 Pazarlama Sat\u0131\u015f Da\u011f\u0131t\u0131m Gideri<\/td><td width=\"208\"><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p><\/td><td width=\"154\">20.000<\/td><td width=\"154\">\u00a0<\/td><\/tr><tr><td width=\"153\">191 \u0130ndirilecek Kdv<\/td><td width=\"208\"><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p><\/td><td width=\"154\">1.600<\/td><td width=\"154\">\u00a0<\/td><\/tr><tr><td width=\"153\">\u00a0<\/td><td width=\"208\">600 Yurt \u0130\u00e7i Sat\u0131\u015flar<\/td><td width=\"154\">\u00a0<\/td><td width=\"154\">150.000<\/td><\/tr><tr><td width=\"153\">\u00a0<\/td><td width=\"208\">391 Hesaplanan Kdv<\/td><td width=\"154\">\u00a0<\/td><td width=\"154\">12.000<\/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-6beae23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6beae23\" 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-2f4b25e\" data-id=\"2f4b25e\" 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-f177aec elementor-widget elementor-widget-text-editor\" data-id=\"f177aec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Kayda g\u00f6re komisyoncu 1000 adet mal\u0131 150 TL birim fiyatla satm\u0131\u015f oldu\u011fu i\u00e7in yurti\u00e7i sat\u0131\u015flar hesab\u0131 150.000 TL ( 1000 adet * 150 TL) olmu\u015ftur.<\/li><li>Tahsil edilmi\u015f olan KDV 391 Hesaplanan KDV hesab\u0131 da 12.000 TL ( 150.000 * %8) alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da komisyoncuya her bir adet mal sat\u0131\u015f\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan sat\u0131\u015ftan 20 TL komisyon verilece\u011fi i\u00e7in 760 Pazarlama sat\u0131\u015f da\u011f\u0131t\u0131m gideri hesab\u0131 20.000 TL ( 1000 adet * 20 TL) olmu\u015ftur.<\/li><li>Sonras\u0131nda, \u00f6denen veya \u00f6denecek olan KDV si 191 \u0130ndirilecek KDV hesab\u0131 da 1.600 TL ( 20.000 * % 8) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Son olarak, bunlar\u0131n \u00f6demesi de yap\u0131lan sat\u0131\u015ftan yani kasaya girecek paradan d\u00fc\u015f\u00fclece\u011fi i\u00e7in kalan tutar olan 140.400 TL ( 150.000+12.000 \u2013 20.000 \u2013 1.600 ) <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\">&#8220;100.Kasa&#8221;<\/a> hesab\u0131n\u0131n borcuna kaydedilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f81b8c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f81b8c6\" 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-ad9f5b0\" data-id=\"ad9f5b0\" 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-94d6478 elementor-widget elementor-widget-text-editor\" data-id=\"94d6478\" 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\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d79b22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d79b22\" 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-ae629f9\" data-id=\"ae629f9\" 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-671f614 elementor-widget elementor-widget-text-editor\" data-id=\"671f614\" 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>\u00d6ncelikle, \u0130\u015fletmenin komisyoncu arac\u0131l\u0131\u011f\u0131 ile sat\u0131lm\u0131\u015f olan 1.000 adet mal\u0131n birim maliyet de\u011feri 100 TL oldu\u011fu i\u00e7in sat\u0131\u015f maliyet kayd\u0131nda 621 sat\u0131lan ticari mallar maliyeti hesab\u0131 100.000 TL ( 100 TL * 1000 adet) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da komisyoncu arac\u0131l\u0131\u011f\u0131 ile mal sat\u0131lm\u0131\u015f oldu\u011fu i\u00e7in 157 Di\u011fer stoklar hesab\u0131 ayn\u0131 tutarda alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-085198d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"085198d\" 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-c7fb81a\" data-id=\"c7fb81a\" 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-8879cc8 elementor-widget elementor-widget-text-editor\" data-id=\"8879cc8\" 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\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallardan Alacaklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mallardan Bor\u00e7lular<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fe3429 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fe3429\" 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-7313652\" data-id=\"7313652\" 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-465ad31 elementor-widget elementor-widget-text-editor\" data-id=\"465ad31\" 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>Daha \u00f6nce, sat\u0131lm\u0131\u015f olan bu mallar daha \u00f6nce mal\u0131n komisyoncuya g\u00f6nderilmesi ile naz\u0131m hesaplarda izlenmi\u015fti.<\/li><li>Bu kay\u0131tla da sat\u0131lm\u0131\u015f olan 100 adet mal\u0131n naz\u0131m hesap iptal kayd\u0131 yap\u0131lm\u0131\u015f oldu.<\/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-ec772fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec772fc\" 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-0072b1f\" data-id=\"0072b1f\" 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-1895f8f elementor-widget elementor-widget-text-editor\" data-id=\"1895f8f\" 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 de mal\u0131n sat\u0131lmas\u0131 durumunda <strong><span style=\"text-decoration: underline;\">komisyoncunun yapaca\u011f\u0131 kayd\u0131<\/span><\/strong> 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-281decf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"281decf\" 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-f9a7608\" data-id=\"f9a7608\" 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-9e38509 elementor-widget elementor-widget-text-editor\" data-id=\"9e38509\" 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\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye mal sahipleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap <\/strong><\/p><p align=\"left\">Konsinye Mallar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84723b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84723b3\" 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-eecd0a5\" data-id=\"eecd0a5\" 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-854f85a elementor-widget elementor-widget-text-editor\" data-id=\"854f85a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>\u0130lk ba\u015fta mallar\u0131n sat\u0131lmak \u00fczere komisyoncuya g\u00f6nderilmesi ile komisyoncu g\u00f6nderilen mallar\u0131n tamam\u0131 i\u00e7in naz\u0131m hesaplara kay\u0131t yapm\u0131\u015ft\u0131r ve bu mallar\u0131n i\u00e7erisinde sat\u0131lan 1000 adet mal da bulunmaktad\u0131r.<\/li><li>\u015eimdi de komisyoncu 1000 adet mal\u0131n sat\u0131lmas\u0131 ile yukar\u0131daki gibi sat\u0131lan mal kadar naz\u0131m hesap iptal kayd\u0131 yapm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9667d51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9667d51\" 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-950f67c\" data-id=\"950f67c\" 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-f64cc22 elementor-widget elementor-widget-text-editor\" data-id=\"f64cc22\" 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\">100 Kasa \u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">21.600<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">600 Yurt \u0130\u00e7i Sat\u0131\u015flar<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>20.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan KDV \u00a0\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">1.600<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c84e31b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c84e31b\" 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-25c4ca3\" data-id=\"25c4ca3\" 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-dcb9ed6 elementor-widget elementor-widget-text-editor\" data-id=\"dcb9ed6\" 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>Komisyoncunun sat\u0131\u015f kar\u015f\u0131l\u0131\u011f\u0131 alm\u0131\u015f oldu\u011fu komisyon bedeli kendisinin faaliyet konusu bir geliri oldu\u011fu i\u00e7in bu komisyon bedeli 600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131na kaydedilmi\u015ftir.<\/li><li>Sonras\u0131nda, tahsil edilmi\u015f olan KDV 391 hesaplanan KDV hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da komisyoncunun kasas\u0131na para giri\u015fi oldu\u011fu i\u00e7in 100.Kasa hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c45557 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c45557\" 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-4f119ce\" data-id=\"4f119ce\" 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-98f01e6 elementor-widget elementor-widget-heading\" data-id=\"98f01e6\" 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-bf4578f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf4578f\" 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-368b9e6\" data-id=\"368b9e6\" 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-f6cf414 elementor-widget elementor-widget-text-editor\" data-id=\"f6cf414\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi birim maliyet fiyat\u0131 1.200 TL olan 50 adet mal\u0131 2.000 TL birim fiyattan sat\u0131lmak \u00fczere komisyoncu olan X i\u015fletmesine g\u00f6ndermi\u015ftir. X i\u015fletmesi de bu mallar\u0131n 20 adedini 2.500 TL birim fiyattan \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131 satm\u0131\u015ft\u0131r. X i\u015fletmesi sat\u0131\u015f sonucu mal bedelini A i\u015fletmesinin banka hesab\u0131na g\u00f6ndermi\u015ftir. ( KDV oran\u0131 % 8\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-6f5826f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f5826f\" 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-09dd7a2\" data-id=\"09dd7a2\" 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-f1793b5 elementor-widget elementor-widget-text-editor\" data-id=\"f1793b5\" 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>A i\u015fletmesinin m\u00fclkiyetindeki mal\u0131 komisyoncuya g\u00f6ndermesi durumundaki kay\u0131t a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/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-c361c35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c361c35\" 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-ccff20a\" data-id=\"ccff20a\" 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-fba167e elementor-widget elementor-widget-text-editor\" data-id=\"fba167e\" 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\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">60.000<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">60.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1c414d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1c414d\" 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-8dfc2b1\" data-id=\"8dfc2b1\" 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-00d57cd elementor-widget elementor-widget-text-editor\" data-id=\"00d57cd\" 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\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallardan Bor\u00e7lu<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">60.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mallardan Alacakl\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">60.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e6308 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e6308\" 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-c78d2d3\" data-id=\"c78d2d3\" 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-29b5178 elementor-widget elementor-widget-text-editor\" data-id=\"29b5178\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>\u0130lk olarak, A i\u015fletmesi 50 adet mal\u0131 sat\u0131lmak \u00fczere komisyoncuya emaneten g\u00f6ndermesi ile mal birim maliyet bedeli olan 1.200 TL\/adet tutar\u0131 \u00fczerinden 157 Di\u011fer stoklar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletmenin elindeki mallar azalm\u0131\u015f oldu\u011fu i\u00e7in 153 Ticari mallar hesab\u0131 ayn\u0131 tutarla alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.\u00a0<\/li><li>Ayr\u0131ca, bu g\u00f6nderme i\u015flemini naz\u0131m hesaplarda da g\u00f6sterilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68fee96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68fee96\" 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-6620b57\" data-id=\"6620b57\" 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-c2f30ce elementor-widget elementor-widget-text-editor\" data-id=\"c2f30ce\" 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>A i\u015fletmesinden, emaneten mal alacak olan komisyoncunun mal\u0131n g\u00f6nderilmesi durumunda yapaca\u011f\u0131 kay\u0131t da a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/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-1ba905e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ba905e\" 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-2d22ec4\" data-id=\"2d22ec4\" 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-b4973d0 elementor-widget elementor-widget-text-editor\" data-id=\"b4973d0\" 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\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mal Sahipleri<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58251b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58251b7\" 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-01e82fe\" data-id=\"01e82fe\" 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-f4454ef elementor-widget elementor-widget-text-editor\" data-id=\"f4454ef\" 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>G\u00f6nderilmi\u015f olan mallar komisyoncu i\u015fletmeye emanet olup kendine ait olmad\u0131\u011f\u0131 i\u00e7in komisyoncu bu mallar\u0131n kayd\u0131n\u0131 yukar\u0131da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere naz\u0131m hesaplarda g\u00f6stermektedir.<\/li><li>Komisyoncuya mallar 2.000 TL birim fiyattan sat\u0131lmak \u00fczere g\u00f6nderilmi\u015f oldu\u011fu i\u00e7in X i\u015fletmesinin (komisyoncunun) 50 adet olan bu mallar\u0131 al\u0131\u015f maliyeti 100.000 TL ( 2.000 TL * 50 adet) olacakt\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-6e4b865 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e4b865\" 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-096dea1\" data-id=\"096dea1\" 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-db9dca7 elementor-widget elementor-widget-text-editor\" data-id=\"db9dca7\" 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>Sat\u0131\u015f sonucunda, A i\u015fletmesinin yapaca\u011f\u0131 kay\u0131t a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/strong><\/p><ul><li>\u0130\u015fletme konsinye mal\u0131n sat\u0131\u015f kayd\u0131, sat\u0131\u015f maliyet kayd\u0131 ve naz\u0131m hesaplar\u0131n iptali kayd\u0131n\u0131 yapacakt\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-71ef620 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71ef620\" 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-03c4783\" data-id=\"03c4783\" 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-6906163 elementor-widget elementor-widget-text-editor\" data-id=\"6906163\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">102. Bankalar\u00a0\u00a0<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">43.200<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">600 Yurt \u0130\u00e7i Sat\u0131\u015flar<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\"><p>40.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan KDV \u00a0\u00a0<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">3.200<\/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-ee20aab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee20aab\" 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-82ec943\" data-id=\"82ec943\" 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-5bb7e56 elementor-widget elementor-widget-text-editor\" data-id=\"5bb7e56\" 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\u0131daki kayda g\u00f6re,<\/p><ul><li>A i\u015fletmesi i\u00e7in mal ilk ba\u015fta komisyoncu ile anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere sat\u0131\u015f birim fiyat\u0131 2.000 TL dir.<\/li><li>20 adet mal sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131 i\u00e7in 600 Yurt i\u00e7i sat\u0131\u015flar hesab\u0131 40.000 TL ( 2.000 TL * 20 adet) olarak kaydedilmi\u015ftir.<\/li><li>Sat\u0131\u015f sonucu, tahsil edilmi\u015f KDV olan 391 Hesaplanan KDV hesab\u0131 da 3.200 TL ( 40.000 * %8) tutar\u0131nda alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Son olarak, sat\u0131\u015f tutar\u0131 komisyoncu taraf\u0131ndan banka hesab\u0131na g\u00f6nderilmi\u015f oldu\u011fundan banka mevduat hesab\u0131nda bir art\u0131\u015f olup <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/102-bankalar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;102.Bankalar&#8221;<\/a> hesab\u0131 43.200 TL (sat\u0131\u015f tutar\u0131 + KDV ) tutar\u0131nda bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-178d791 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"178d791\" 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-4a9f2c2\" data-id=\"4a9f2c2\" 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-6ff18e6 elementor-widget elementor-widget-text-editor\" data-id=\"6ff18e6\" 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\">24.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">24.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59b420c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59b420c\" 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-40b1543\" data-id=\"40b1543\" 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-45fd508 elementor-widget elementor-widget-text-editor\" data-id=\"45fd508\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>\u0130\u015fletmenin komisyoncu vas\u0131tas\u0131 ile satm\u0131\u015f oldu\u011fu 20 adet mal\u0131n birim maliyeti 1.200 TL olup 621 sat\u0131lan ticari mallar maliyeti hesab\u0131 24.000 TL (1.200 TL * 20 adet) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da ilgili mallar i\u015fletmeden \u00e7\u0131km\u0131\u015f oldu\u011fu i\u00e7in 157 Di\u011fer stoklar hesab\u0131 azal\u0131p ayn\u0131 tutarda alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-602d25d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"602d25d\" 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-83a8d29\" data-id=\"83a8d29\" 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-e65f620 elementor-widget elementor-widget-text-editor\" data-id=\"e65f620\" 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\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p>Konsinye Mallardan Alacakl\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">24.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye Mallardan Bor\u00e7lu<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">24.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7e5b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7e5b0\" 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-e7d3ea7\" data-id=\"e7d3ea7\" 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-0ec6a4b elementor-widget elementor-widget-text-editor\" data-id=\"0ec6a4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>A i\u015fletmesi taraf\u0131ndan mal\u0131n komisyoncuya g\u00f6nderilmesi ile 50 adet mal naz\u0131m hesaplarda g\u00f6sterilmi\u015fti.\u00a0<\/li><li>\u015eimdi ise 20 adet mal\u0131n sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015f oldu\u011fundan bu mallar\u0131n naz\u0131m hesap iptal kayd\u0131 yukar\u0131daki gibi kaydedilmi\u015ftir.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e82653 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e82653\" 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-8e0a100\" data-id=\"8e0a100\" 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-74792a8 elementor-widget elementor-widget-text-editor\" data-id=\"74792a8\" 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>Sat\u0131\u015f sonucu X i\u015fletmesinin ( komisyoncunun) yapaca\u011f\u0131 kay\u0131t a\u015fa\u011f\u0131daki gibi olacakt\u0131r.<\/strong><\/p><ul><li>X i\u015fletmesi ilk olarak mal\u0131n al\u0131\u015f kayd\u0131n\u0131, mal\u0131n sat\u0131\u015f kayd\u0131n\u0131, sat\u0131\u015f maliyet kayd\u0131n\u0131 ve naz\u0131m hesap iptal kayd\u0131n\u0131 yapacakt\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-3665513 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3665513\" 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-28ecbae\" data-id=\"28ecbae\" 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-895e972 elementor-widget elementor-widget-text-editor\" data-id=\"895e972\" 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<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191 \u0130ndirilecek KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">3.200<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">43.200<\/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-62a8bb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62a8bb4\" 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-8af7f5e\" data-id=\"8af7f5e\" 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-d04328a elementor-widget elementor-widget-text-editor\" data-id=\"d04328a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>A i\u015fletmesi taraf\u0131ndan sat\u0131lmak \u00fczere g\u00f6nderilmi\u015f olan bu mallar\u0131n komisyoncu i\u015fletme taraf\u0131ndan al\u0131\u015f birim maliyeti 2.000 TL oldu\u011fu i\u00e7in 20 adet mal\u0131n sat\u0131lmas\u0131 durumunda <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/153-ticari-mallar-hesabi\/\" target=\"_blank\" rel=\"noopener\">&#8220;153 Ticari Mallar&#8221;<\/a> hesab\u0131 40.000 TL ( 2.000 TL * 20 adet) olmu\u015ftur.<\/li>\n<li>Sonras\u0131nda, al\u0131m sonucu \u00f6denmi\u015f veya \u00f6denecek KDV olan 191 \u0130ndirilecek KDV hesab\u0131 3.200 TL ( 40.000 * %8) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Kar\u015f\u0131l\u0131\u011f\u0131nda da X i\u015fletmesi taraf\u0131ndan mal pe\u015fin olarak al\u0131nm\u0131\u015f oldu\u011fu i\u00e7in kasa da azal\u0131\u015f olmu\u015f ve 100 kasa hesab\u0131 43.200 TL (mal al\u0131m tutar\u0131 + KDV tutar\u0131) kadar alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75d919a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75d919a\" 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-073974c\" data-id=\"073974c\" 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-d365754 elementor-widget elementor-widget-text-editor\" data-id=\"d365754\" 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<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">54.000<\/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<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">50.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 4.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7771cf6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7771cf6\" 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-200baa2\" data-id=\"200baa2\" 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-52e676f elementor-widget elementor-widget-text-editor\" data-id=\"52e676f\" 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>Komisyoncu i\u015fletme 20 adet mal\u0131 2.500 TL birim fiyattan satm\u0131\u015f oldu\u011fu i\u00e7in 600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131na 50.000 TL ( 2.500 TL * 20 adet) kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>Sat\u0131\u015f i\u015flemi sonucu tahsil edilmi\u015f KDV olan 391 Hesaplanan KDV hesab\u0131 da 4.000 TL ( 50.000 * %8) alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da sat\u0131\u015f \u00e7ek al\u0131narak yap\u0131lm\u0131\u015f oldu\u011fundan <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 54.000 TL ( sat\u0131\u015f tutar\u0131 + KDV) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0285e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0285e9\" 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-146a441\" data-id=\"146a441\" 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-aca2921 elementor-widget elementor-widget-text-editor\" data-id=\"aca2921\" 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\">40.000<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c2f258 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c2f258\" 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-a5791ab\" data-id=\"a5791ab\" 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-a8f8bd9 elementor-widget elementor-widget-text-editor\" data-id=\"a8f8bd9\" 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>Mallar\u0131n komisyoncu i\u015fletme taraf\u0131ndan al\u0131\u015f birim maliyeti 2.000 TL oldu\u011fu ve 20 adet mal sat\u0131\u015f\u0131 yap\u0131lm\u0131\u015f oldu\u011fundan 621 sat\u0131lan ticari mallar maliyeti hesab\u0131 40.000 TL ( 2.000 TL * 20 adet) bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da mal komisyoncu i\u015fletmenin elinden \u00e7\u0131km\u0131\u015f oldu\u011fu i\u00e7in 153 Ticari Mallar hesab\u0131 da ayn\u0131 tutarda alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7ddd21 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7ddd21\" 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-0b0d6e8\" data-id=\"0b0d6e8\" 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-b2112e1 elementor-widget elementor-widget-text-editor\" data-id=\"b2112e1\" 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\"><strong>910 Alacakl\u0131 Naz\u0131m Hesap<\/strong><\/p><p align=\"left\">Konsinye mal sahipleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">40.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\"><strong>900 Bor\u00e7lu Naz\u0131m Hesap <\/strong><\/p><p align=\"left\">Konsinye Mallar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">40.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-681c541 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"681c541\" 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-9b93392\" data-id=\"9b93392\" 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-9623124 elementor-widget elementor-widget-text-editor\" data-id=\"9623124\" 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>Mal\u0131n komisyoncuya g\u00f6nderilmesi ile komisyoncu i\u015fletme mal\u0131n tamam\u0131 olan 50 adet mal\u0131 naz\u0131m hesaplarda g\u00f6stermi\u015ftik.<\/li><li>\u015eimdi de, 20 adet mal\u0131n sat\u0131lmas\u0131 durumunda al\u0131m birim fiyat\u0131 olan 2.000 TL \u00fczerinden naz\u0131m hesap iptal kayd\u0131 yap\u0131lm\u0131\u015f oldu.<\/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-8a48885 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a48885\" 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-0098ab3\" data-id=\"0098ab3\" 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-2ca2336 elementor-widget elementor-widget-heading\" data-id=\"2ca2336\" 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\">Fire ve De\u011feri D\u00fc\u015fen Mallar\u0131n Muhasebe Kayd\u0131 <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3e48ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3e48ff\" 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-d2b9296\" data-id=\"d2b9296\" 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-0b5c676 elementor-widget elementor-widget-heading\" data-id=\"0b5c676\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00d6rnek Uygulama:1<\/h4>\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-1d66865 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d66865\" 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-6f2fcd3\" data-id=\"6f2fcd3\" 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-d6c3fca elementor-widget elementor-widget-text-editor\" data-id=\"d6c3fca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin deposunda muhafaza etti\u011fi 100.000 TL de\u011ferindeki ticari mallar\u0131 nemlenmesi sebebi ile %25 de\u011fer kayb\u0131na u\u011fram\u0131\u015ft\u0131r. \u0130\u015fletme bu mallar\u0131n\u0131 daha sonra senet kar\u015f\u0131l\u0131\u011f\u0131 KDV hari\u00e7 80.000 TL ye satm\u0131\u015ft\u0131r. (KDV oran\u0131 %10)<\/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-948cb78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"948cb78\" 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-608bd3a\" data-id=\"608bd3a\" 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-08ad93f elementor-widget elementor-widget-text-editor\" data-id=\"08ad93f\" 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\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/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<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14a1980 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14a1980\" 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-f64c8eb\" data-id=\"f64c8eb\" 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-efc7970 elementor-widget elementor-widget-text-editor\" data-id=\"efc7970\" 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>\u00d6ncelikle,\u0130\u015fletmenin deposundaki ticari mallar de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne u\u011fram\u0131\u015f oldu\u011fu i\u00e7in ticari mallar\u0131 azalm\u0131\u015f olup 153 Ticari mallar hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da bu mallar de\u011feri d\u00fc\u015f\u00fck mal olmas\u0131 sebebi ile 157 Di\u011fer stoklar hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8048996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8048996\" 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-ca23410\" data-id=\"ca23410\" 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-b9eff3e elementor-widget elementor-widget-text-editor\" data-id=\"b9eff3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">654 Kar\u015f\u0131l\u0131k Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">25.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">25.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29fea67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29fea67\" 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-6f7c3df\" data-id=\"6f7c3df\" 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-96a412d elementor-widget elementor-widget-text-editor\" data-id=\"96a412d\" 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>De\u011feri d\u00fc\u015fm\u00fc\u015f olan mallar i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yap\u0131lmaktad\u0131r.<\/li><li>Bu sebeple de 654 kar\u015f\u0131l\u0131k giderleri hesab\u0131 25.000 TL (100.000 * %25) bor\u00e7land\u0131r\u0131l\u0131p, kar\u015f\u0131l\u0131\u011f\u0131nda da bu yaz\u0131m\u0131z\u0131n arkas\u0131ndan\u00a0 anlat\u0131lacak aktif d\u00fczenleyici pasif karakterli bir hesap olan 158 Stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0df2b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0df2b8\" 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-24ad3c2\" data-id=\"24ad3c2\" 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-5fd28f3 elementor-widget elementor-widget-text-editor\" data-id=\"5fd28f3\" 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\">121 Alacak Senetleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">88.000<\/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<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">80.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">391 Hesaplanan KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">\u00a0 8.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e0618f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e0618f\" 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-5f4704e\" data-id=\"5f4704e\" 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-bb02628 elementor-widget elementor-widget-text-editor\" data-id=\"bb02628\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>\u0130\u015fletme sat\u0131\u015f yapm\u0131\u015f oldu\u011fu i\u00e7in sat\u0131\u015f tahsil kayd\u0131 yap\u0131l\u0131r.<\/li><li>600 Yurti\u00e7i sat\u0131\u015flar hesab\u0131 80.000 TL, tahsil edilmi\u015f veya edilecek KDV olan 391 hesaplanan KDV hesab\u0131 da 8.000 TL ( 80.000 * %10) alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da senet al\u0131nm\u0131\u015f oldu\u011fu i\u00e7in<a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/12-ticari-alacaklar\/121-alacak-senetleri\/\" target=\"_blank\" rel=\"noopener\"> &#8220;121 Alacak Senetleri&#8221;<\/a> hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c94cbea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c94cbea\" 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-744c2be\" data-id=\"744c2be\" 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-d7466cd elementor-widget elementor-widget-text-editor\" data-id=\"d7466cd\" 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\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">157 Di\u011fer Stoklar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96ad0ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96ad0ee\" 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-8fa90ff\" data-id=\"8fa90ff\" 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-edae307 elementor-widget elementor-widget-text-editor\" data-id=\"edae307\" 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>Yap\u0131lan sat\u0131\u015f sonucu maliyet kayd\u0131nda da i\u015fletmenin di\u011fer stoklar\u0131 azalm\u0131\u015f oldu\u011fu i\u00e7in 157 Di\u011fer stoklar hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da 621 Sat\u0131lan ticari mallar maliyeti hesab\u0131 bor\u00e7land\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2ffb1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2ffb1f\" 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-d2c9f9e\" data-id=\"d2c9f9e\" 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-fe726f3 elementor-widget elementor-widget-text-editor\" data-id=\"fe726f3\" 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\">158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">25.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">25.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42b02d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42b02d6\" 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-a408a1d\" data-id=\"a408a1d\" 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-b77e91c elementor-widget elementor-widget-text-editor\" data-id=\"b77e91c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Yukar\u0131daki kay\u0131tta, daha \u00f6nce ayr\u0131lm\u0131\u015f olan kar\u015f\u0131l\u0131\u011f\u0131n mal\u0131n sat\u0131lmas\u0131 sonucu iptali kayd\u0131 yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Buna g\u00f6re daha \u00f6nce alacakland\u0131r\u0131lm\u0131\u015f olan 158 Stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131lm\u0131\u015f, kar\u015f\u0131l\u0131\u011f\u0131nda da 644 konusu kalmayan kar\u015f\u0131l\u0131klar hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>E\u011fer de\u011feri d\u00fc\u015fm\u00fc\u015f olan mal de\u011ferinin \u00fczerinde sat\u0131lsayd\u0131, yani yukar\u0131daki \u00f6rnek \u00fczerinden gidecek olursak 100.000 TL lik ve de\u011feri 75.000 TL ye d\u00fc\u015fm\u00fc\u015f mal 110.000 TL ye sat\u0131l\u0131rsa aradaki 25.000 TL (100.000 \u2013 75.000) lik k\u0131s\u0131m yine ayn\u0131 \u015fekilde kar\u015f\u0131l\u0131\u011f\u0131n iptali gere\u011fi 644 Konusu kalmayan kar\u015f\u0131l\u0131klar hesab\u0131 alaca\u011f\u0131na ve kalan 10.000 TL (110.000 \u2013 100.000) lik k\u0131s\u0131m ise 679 Di\u011fer ola\u011fand\u0131\u015f\u0131 gelir ve karlar hesab\u0131 alaca\u011f\u0131na kaydedilmektedir.<\/li>\n<li>Ancak, mal bu sefer 65.000 TL ye sat\u0131lsayd\u0131, yani planlanan k\u0131s\u0131m olan 75.000 TL nin alt\u0131nda bir rakama gelecek, o zaman da aradaki olumsuz fark olan 10.000 TL (75.000 \u2013 65.000) 689 Di\u011fer ola\u011fand\u0131\u015f\u0131 Gider ve zararlar hesab\u0131 borcuna kaydedilecekti.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b14c6ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b14c6ab\" 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-2c57fae\" data-id=\"2c57fae\" 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-d2500dd elementor-button-info elementor-widget elementor-widget-button\" data-id=\"d2500dd\" 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:\/\/danisma.turmob.org.tr\/Detail\/ff4ca577-08f5-4dae-8fdb-f39e65546464\" 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\">De\u011feri D\u00fc\u015fen 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-72e5709 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72e5709\" 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-0573c34\" data-id=\"0573c34\" 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-5831ee9 elementor-widget elementor-widget-docly_info_box\" data-id=\"5831ee9\" 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\/153-ticari-mallar-hesabi.png\" class=\"attachment-full size-full\" alt=\"153 ticari mallar hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2023\/11\/153-ticari-mallar-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\/153-ticari-mallar-hesabi\/\" class=\"details-link\">\r\n                        153 Ticari Mallar 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-f992554\" data-id=\"f992554\" 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-f351c54 elementor-widget elementor-widget-docly_info_box\" data-id=\"f351c54\" 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=\"500\" height=\"500\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi.png\" class=\"attachment-full size-full\" alt=\"stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi.png 500w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-300x300.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-150x150.png 150w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-20x20.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-32x32.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-70x70.png 70w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-16x16.png 16w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-50x50.png 50w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/03\/stok-deger-dusuklugu-karsiligi-18x18.png 18w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/158-stok-deger-dusuklugu-karsiligi-hesabi\" class=\"details-link\">\r\n                        158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\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>157 Di\u011fer Stoklar Hesab\u0131: 15 hesap grubunda bulunan ilk madde ve malzeme, yar\u0131 mamul, mamuller ve ticari mallar hesap kalemlerinin konusuna girmeyen, de\u011feri d\u00fc\u015fen, art\u0131k, hurda, yoldaki, komisyoncudaki, kusurlu gibi stoklar\u0131n takip edildi\u011fi stok hesap kalemidir. 157 Di\u011fer Stoklar Hesab\u0131n\u0131n \u0130\u015fleyi\u015fi Di\u011fer stoklar hesab\u0131 yap\u0131lan i\u015flemin niteli\u011fine g\u00f6re maliyet veya emsal bedeli ile de\u011ferlenmektedir. Di\u011fer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8445,"parent":8125,"menu_order":6,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8443","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>157 Di\u011fer Stoklar - Konsinye Mal Muhasebe Kayd\u0131 - Fire Mal Kayd\u0131 - Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"157 Di\u011fer Stoklar Hesab\u0131 - 157 hesab\u0131 konu anlat\u0131m\u0131 ve \u00f6rnek sorular - De\u011feri D\u00fc\u015fen Mallar\u0131n Muhasebe Kayd\u0131 - Konsinye Mal Muhasebe Kayd\u0131\" \/>\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\/157-diger-stoklar-8443\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"157 Di\u011fer Stoklar - 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