{"id":8538,"date":"2024-03-17T13:28:48","date_gmt":"2024-03-17T10:28:48","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/158-stok-deger-dusuklugu-karsiligi-hesabi\/"},"modified":"2024-06-29T20:30:50","modified_gmt":"2024-06-29T17:30:50","slug":"158-stok-deger-dusuklugu-karsiligi-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/158-stok-deger-dusuklugu-karsiligi-hesabi\/","title":{"rendered":"158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8538\" class=\"elementor elementor-8538\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b6f2e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b6f2e7\" 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-5b8ac11\" data-id=\"5b8ac11\" 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-3ff0eef elementor-widget elementor-widget-text-editor\" data-id=\"3ff0eef\" 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>158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, de\u011feri d\u00fc\u015fen stoklarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tutar\u0131 kadar ayr\u0131lm\u0131\u015f olan kar\u015f\u0131l\u0131klar\u0131n takip edildi\u011fi hesapt\u0131r.<\/p><p>\u0130\u015fletme envanterinde bulunan mallar\u0131n stok de\u011fer d\u00fc\u015f\u00fckl\u00fckleri;<\/p><ul><li>Mal\u0131n kendi yap\u0131s\u0131ndan kaynakl\u0131, \u00f6rne\u011fin: ya\u015f sebze meyvelerin bozulmas\u0131,<\/li><li>Yang\u0131n, su bask\u0131n\u0131, deprem gibi do\u011fal afetler,<\/li><li>\u0130\u015f s\u00fcrecinde; ta\u015f\u0131ma,\u00fcretim, pazarlama,depolama esnas\u0131ndaki hatalar,<\/li><li>\u00dcr\u00fcn\u00fcn modas\u0131n\u0131n ge\u00e7mesi,teknolojik olarak \u00fcr\u00fcn\u00fcn geri kalmas\u0131 gibi nedenlerden kaynaklanabilir.<\/li><\/ul><p>Bu durumlarda, olu\u015fan de\u011fer kay\u0131plar\u0131 i\u00e7in yasal mevzuat \u00e7er\u00e7evesinde\u00a0 kar\u015f\u0131l\u0131k ayr\u0131lmaktad\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfdca8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfdca8b\" 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-00c3dfe\" data-id=\"00c3dfe\" 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-6bb406c elementor-widget elementor-widget-heading\" data-id=\"6bb406c\" 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\">158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47e4aef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47e4aef\" 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-7be8ca0\" data-id=\"7be8ca0\" 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-4ba47bf elementor-widget elementor-widget-text-editor\" data-id=\"4ba47bf\" 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>158 hesab\u0131 aktif d\u00fczenleyici pasif karakterlidir.<\/li><li>Stoklarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespit edilmesi halinde, de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tutar\u0131 <strong>&#8220;158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131&#8221;<\/strong> alaca\u011f\u0131na kaydedilirken kar\u015f\u0131l\u0131\u011f\u0131nda, <strong>&#8220;654 Kar\u015f\u0131l\u0131k Giderleri Hesab\u0131&#8221;<\/strong> borcuna kaydedilmektedir.<\/li><li>De\u011feri d\u00fc\u015fen ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan ilgili sto\u011fun sat\u0131lmas\u0131 durumunda, kar\u015f\u0131l\u0131k tutar\u0131 kadar<strong> &#8220;644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar Hesab\u0131&#8221;<\/strong> alacakland\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda 158 hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131lmaktad\u0131r.<\/li><li>Ayn\u0131 \u015fekilde de\u011feri d\u00fc\u015fm\u00fc\u015f olup kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan sto\u011fun de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc halinin ortadan kalkmas\u0131 ile de ayr\u0131lan kar\u015f\u0131l\u0131k tutar\u0131 kadar <strong>&#8220;644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar Hesab\u0131&#8221;<\/strong> Alacakland\u0131r\u0131l\u0131r.<\/li><li>Kar\u015f\u0131l\u0131\u011f\u0131nda da 158 hesab\u0131 bor\u00e7land\u0131r\u0131larak kapat\u0131l\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b497f94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b497f94\" 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-ba80761\" data-id=\"ba80761\" 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-a4f819b elementor-widget elementor-widget-heading\" data-id=\"a4f819b\" 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\">158 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-ddcdda5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddcdda5\" 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-0484230\" data-id=\"0484230\" 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-967caa3 elementor-widget elementor-widget-text-editor\" data-id=\"967caa3\" 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\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc ya\u015fanm\u0131\u015f ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan stokun de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc durumunun ortadan kalkmas\u0131.<\/li><li>De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc ya\u015fanm\u0131\u015f ve kar\u015f\u0131l\u0131k ayr\u0131lm\u0131\u015f olan stokun sat\u0131lmas\u0131.<\/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-c7d0852 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7d0852\" 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-2505488\" data-id=\"2505488\" 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-a88abf2 elementor-widget elementor-widget-heading\" data-id=\"a88abf2\" 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\">158 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-da68752 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da68752\" 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-1182926\" data-id=\"1182926\" 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-2d4d4a6 elementor-widget elementor-widget-text-editor\" data-id=\"2d4d4a6\" 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>158 stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc hesab\u0131 ile ilgili <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/157-diger-stoklar-8443\/\" target=\"_blank\" rel=\"noopener\"><strong>&#8220;157 Di\u011fer Stoklar&#8221;<\/strong><\/a> hesab\u0131 alt\u0131nda de\u011feri d\u00fc\u015fen stoklar ba\u015fl\u0131\u011f\u0131 ile \u00f6rneklendirmeler yap\u0131ld\u0131\u011f\u0131 i\u00e7in burada yaln\u0131zca bir \u00f6rnekle konu sonland\u0131r\u0131lacakt\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-611513c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"611513c\" 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-e42a3cb\" data-id=\"e42a3cb\" 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-344b497 elementor-widget elementor-widget-heading\" data-id=\"344b497\" 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\">158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\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-d966f53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d966f53\" 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-74785b3\" data-id=\"74785b3\" 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-1831893 elementor-widget elementor-widget-text-editor\" data-id=\"1831893\" 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 deposunda bulunan 60.000 TL de\u011ferindeki mal\u0131nda rutubetten dolay\u0131 de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespit etmi\u015f ve 15.000 TL kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015ft\u0131r. Ancak daha sonra bu mal\u0131 KDV hari\u00e7 50.000 TL ye pe\u015fin satm\u0131\u015ft\u0131r. ( KDV oran\u0131 %18 )<\/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-41e4e28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41e4e28\" 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-ccbc007\" data-id=\"ccbc007\" 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-500028f elementor-widget elementor-widget-text-editor\" data-id=\"500028f\" 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\">15.000<\/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 K.<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">15.000<\/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-74ad144 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74ad144\" 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-7186990\" data-id=\"7186990\" 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-c991235 elementor-widget elementor-widget-text-editor\" data-id=\"c991235\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespit etmi\u015f oldu\u011fu stok i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rma i\u015flemi yapm\u0131\u015ft\u0131r. Bu sebeple 654 kar\u015f\u0131l\u0131k giderleri hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda pasif karakterli aktif d\u00fczenleyici 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.<\/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-db27b64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db27b64\" 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-56a332e\" data-id=\"56a332e\" 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-a1983a2 elementor-widget elementor-widget-text-editor\" data-id=\"a1983a2\" 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\">59.000<\/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 9.000<\/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-2ae144f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ae144f\" 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-03eb2d1\" data-id=\"03eb2d1\" 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-ccd4311 elementor-widget elementor-widget-text-editor\" data-id=\"ccd4311\" 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>Kayda g\u00f6re i\u015fletme de\u011feri d\u00fc\u015fm\u00fc\u015f olan bu mal\u0131 pe\u015fin satmas\u0131 durumunda kasa hesab\u0131 artm\u0131\u015f olup <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\"><strong>\u201c100 Kasa Hesab\u0131\u201c<\/strong><\/a> sat\u0131\u015f fiyat\u0131 art\u0131 kdv tutar\u0131 kadar bor\u00e7land\u0131r\u0131l\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda da i\u015fletme bir sat\u0131\u015f yapt\u0131\u011f\u0131 ve gelir elde etti\u011fi i\u00e7in 600 Yurti\u00e7i Sat\u0131\u015flar Hesab\u0131 ve tahsil edilmi\u015f veya edilecek KDV olan 391 Hesaplanan KDV hesab\u0131 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5562e3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5562e3f\" 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-6f0de72\" data-id=\"6f0de72\" 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-d730156 elementor-widget elementor-widget-text-editor\" data-id=\"d730156\" 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 K.<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">15.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\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\">15.000<\/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-5d521d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d521d8\" 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-9dd20a2\" data-id=\"9dd20a2\" 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-79b8971 elementor-widget elementor-widget-text-editor\" data-id=\"79b8971\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u0130\u015fletme de\u011feri d\u00fc\u015fm\u00fc\u015f olan ve kar\u015f\u0131l\u0131k ay\u0131rm\u0131\u015f oldu\u011fu mal\u0131n\u0131n sat\u0131lmas\u0131 ile ayr\u0131lan kar\u015f\u0131l\u0131k tutar\u0131 kadar,&nbsp;<strong>&#8220;644 Konusu Kalmayan Kar\u015f\u0131l\u0131klar&#8221;<\/strong>&nbsp;hesab\u0131n\u0131 alacakland\u0131r\u0131rken kar\u015f\u0131l\u0131\u011f\u0131nda 158 Hesab\u0131 bor\u00e7land\u0131rm\u0131\u015ft\u0131r<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c71c4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c71c4d\" 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-13f765d\" data-id=\"13f765d\" 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-770ee82 elementor-widget elementor-widget-text-editor\" data-id=\"770ee82\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82dc145 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82dc145\" 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-1bf9bf0\" data-id=\"1bf9bf0\" 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-4bea5a8 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"4bea5a8\" 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:\/\/kgk.gov.tr\/Portalv2Uploads\/files\/DynamicContentFiles\/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1\/TMSTFRS2011Seti\/TMS2.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Muhasebe Standartlar\u0131 Stoklar<\/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-2ac2e3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ac2e3e\" 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-ced795b\" data-id=\"ced795b\" 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-a8f62a8 elementor-widget elementor-widget-docly_info_box\" data-id=\"a8f62a8\" 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\/2024\/01\/157-diger-stoklar.png\" class=\"attachment-full size-full\" alt=\"157 di\u011fer stoklar\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/01\/157-diger-stoklar-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/157-diger-stoklar-8443\/\" class=\"details-link\">\r\n                        157 Di\u011fer Stoklar <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-6f8ec3b\" data-id=\"6f8ec3b\" 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-a57b9aa elementor-widget elementor-widget-docly_info_box\" data-id=\"a57b9aa\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi.png\" class=\"attachment-full size-full\" alt=\"159 verilen sipari\u015f avanslar\u0131 hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2024\/06\/159-verilen-siparis-avanslari-hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/15-stoklar\/159-verilen-siparis-avanslari\/\" class=\"details-link\">\r\n                        159 Verilen Sipari\u015f Avanslar\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>158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, de\u011feri d\u00fc\u015fen stoklarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tutar\u0131 kadar ayr\u0131lm\u0131\u015f olan kar\u015f\u0131l\u0131klar\u0131n takip edildi\u011fi hesapt\u0131r. \u0130\u015fletme envanterinde bulunan mallar\u0131n stok de\u011fer d\u00fc\u015f\u00fckl\u00fckleri; Mal\u0131n kendi yap\u0131s\u0131ndan kaynakl\u0131, \u00f6rne\u011fin: ya\u015f sebze meyvelerin bozulmas\u0131, Yang\u0131n, su bask\u0131n\u0131, deprem gibi do\u011fal afetler, \u0130\u015f s\u00fcrecinde; ta\u015f\u0131ma,\u00fcretim, pazarlama,depolama esnas\u0131ndaki hatalar, \u00dcr\u00fcn\u00fcn modas\u0131n\u0131n ge\u00e7mesi,teknolojik olarak \u00fcr\u00fcn\u00fcn geri kalmas\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8541,"parent":8125,"menu_order":7,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8538","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>158 Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-) - \u00d6rnek Sorular Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"158 stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 hesab\u0131 \u00f6rnek soru \u00e7\u00f6z\u00fcmleri ve konu 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