{"id":8849,"date":"2025-03-23T07:30:03","date_gmt":"2025-03-23T04:30:03","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/190-devreden-kdv-hesabi\/"},"modified":"2025-03-23T16:05:24","modified_gmt":"2025-03-23T13:05:24","slug":"190-devreden-kdv-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/190-devreden-kdv-hesabi\/","title":{"rendered":"190 Devreden KDV Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8849\" class=\"elementor elementor-8849\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ab928f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ab928f\" 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-b1ef58d\" data-id=\"b1ef58d\" 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-04db248 elementor-widget elementor-widget-text-editor\" data-id=\"04db248\" 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>190 Devreden KDV Hesab\u0131; Bir d\u00f6nem i\u00e7erisindeki indirilecek KDV&#8217;nin (191), hesaplanan KDV&#8217;den (391)\u00a0 fazla olmas\u0131 durumunda, aradaki fark\u0131n yans\u0131t\u0131ld\u0131\u011f\u0131 hesapt\u0131r.<\/p><p>Daha sonraki aylarda da 191 hesab\u0131n 391 hesab\u0131ndan fazla olmas\u0131 durumunda, fazlal\u0131k tutar tekrar 190 hesab\u0131n\u0131n borcuna yaz\u0131l\u0131r.<\/p><p>\u00d6te yandan, Hesaplanan KDV&#8217;nin (391) \u0130ndirilecek KDV( 191)&#8217;i ge\u00e7ti\u011fi durumlarda ise <strong>&#8220;190 Devreden KDV Hesab\u0131&#8221; <\/strong>alacakland\u0131r\u0131larak KDV mahsup kayd\u0131 yap\u0131l\u0131r.<\/p><p>Sizlerle birlikte, devreden KDV ile ilgili kay\u0131tlar\u0131 \u00f6rnekler \u00fczerinden inceleyece\u011fiz.<\/p><p>\u00d6ncelikle, hesab\u0131n \u0130\u015fleyi\u015fine bir g\u00f6z atal\u0131m.<\/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-e769e6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e769e6c\" 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-a0363a9\" data-id=\"a0363a9\" 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-5698e22 elementor-widget elementor-widget-heading\" data-id=\"5698e22\" 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\">190 Devreden KDV Hesab\u0131 \u0130\u015fleyi\u015fi<\/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-17f50bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17f50bd\" 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-903d81a\" data-id=\"903d81a\" 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-0960dbc elementor-widget elementor-widget-text-editor\" data-id=\"0960dbc\" 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>KDV Tahakkukunda a\u015fa\u011f\u0131daki durumlar s\u00f6z konusudur.<\/p><p>Unutmayal\u0131m ki, 190 ve 191 hesaplar\u0131 aktif bir hesap olup bor\u00e7 taraflar\u0131ndan artarlar.<\/p><p>391 Hesap ise pasif hesap olup alacak taraf\u0131ndan artar ve alacak bakiyesi verir.<\/p><ol class=\"wp-block-list\"><li><strong>191 &gt; 391<\/strong> KDV devri olacakt\u0131r.<\/li><li><strong>391 &gt; 191+190<\/strong> KDV \u00f6demesi olu\u015facakt\u0131r.<\/li><li><strong>391&gt;191<\/strong> olmakla birlikte <strong>191+190 &gt; 391.<\/strong> KDV devredecektir.<\/li><\/ol>\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-eb103eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb103eb\" 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-927bc8d\" data-id=\"927bc8d\" 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-2e3a25a elementor-widget elementor-widget-text-editor\" data-id=\"2e3a25a\" 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><strong>1. Durumda;<\/strong> indirilecek KDV (191) , hesaplanan KDV&#8217;yi ge\u00e7mesi halinde, 190. Dev. KDV Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/li><li><strong>2.Durumda;<\/strong> Hesaplanan (391) , \u0130ndirilecek KDV(191) &#8216;i ge\u00e7iyorsa, bu sefer eksiklik 190.Devreden KDV hesab\u0131ndan kullan\u0131l\u0131r. Bu durumda 190 alacakland\u0131r\u0131larak kapat\u0131l\u0131r. 191+190 toplam\u0131 da 391&#8217;i kapatmaya yetmiyorsa, kalan eksiklik kadar KDV \u00f6demesi \u00e7\u0131kar.<\/li><li><strong>3. Durumda ise, <\/strong>191 yine 391 &#8216;i kapatmaya yetmemi\u015f ve 190 alacakland\u0131r\u0131larak aradaki eksiklik kapat\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-cdec4f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdec4f7\" 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-50feb34\" data-id=\"50feb34\" 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-63cf580 elementor-widget elementor-widget-text-editor\" data-id=\"63cf580\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu muhasebe i\u015flemlere <strong>&#8220;KDV Mahsup Tahakkuk Kayd\u0131&#8221; <\/strong>denilmektedir. KDV m\u00fckellefi olan t\u00fcm i\u015fletmeler mahsup kayd\u0131n\u0131 ay sonu ve <a href=\"https:\/\/mevzuapp.com\/donem-sonu-muhasebe-islemleri\/\" target=\"_blank\" rel=\"noopener\">d\u00f6nem sonu i\u015flemlerinde <\/a>yapmalar\u0131 gerekmektedir.<\/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-af028d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af028d3\" 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-90f9144\" data-id=\"90f9144\" 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-cf42a87 elementor-widget elementor-widget-text-editor\" data-id=\"cf42a87\" 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<h3 class=\"elementor-heading-title elementor-size-default elementor-inline-editing pen\" contenteditable=\"true\" data-elementor-setting-key=\"title\" data-pen-placeholder=\"Buraya yaz...\">190 Devreden KDV Hesab\u0131 \u00d6rnek Sorular<\/h3>\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-6ffd7d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ffd7d1\" 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-5850833\" data-id=\"5850833\" 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-c9ab9b2 elementor-widget elementor-widget-text-editor\" data-id=\"c9ab9b2\" 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 KDV \u00f6demesinin devretti\u011fi, \u00f6demenin \u00e7\u0131kmad\u0131\u011f\u0131 ve \u00f6demenin \u00e7\u0131kt\u0131\u011f\u0131 durumlara ili\u015fkin \u00f6rnekleri 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-d993c79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d993c79\" 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-80896a2\" data-id=\"80896a2\" 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-0e6dcd4 elementor-widget elementor-widget-heading\" data-id=\"0e6dcd4\" 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\">KDV' nin Devretti\u011fi Durum \u00d6rnek 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-7ab0516 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ab0516\" 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-ebbd773\" data-id=\"ebbd773\" 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-05637cc elementor-widget elementor-widget-text-editor\" data-id=\"05637cc\" 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\u00a0 Ay sonunda KDV hesaplar\u0131ndaki durumu a\u015fa\u011f\u0131daki gibidir.<\/p><ul class=\"wp-block-list\"><li>(190) Devreden KDV 6.000 TL,<\/li><li>(191) \u0130ndirilecek KDV ve 20.000 TL\u00a0<\/li><li>(391) Hesaplanan KDV 14.000 TL<\/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-393b4b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"393b4b6\" 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-33 elementor-top-column elementor-element elementor-element-ef5e6dd\" data-id=\"ef5e6dd\" 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-1b4004f elementor-widget elementor-widget-text-editor\" data-id=\"1b4004f\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c32e5e4\" data-id=\"c32e5e4\" 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-f842043 elementor-widget elementor-widget-text-editor\" data-id=\"f842043\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>20.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c650144\" data-id=\"c650144\" 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-907f057 elementor-widget elementor-widget-text-editor\" data-id=\"907f057\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>14.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2678d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2678d8\" 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-5fdbd08\" data-id=\"5fdbd08\" 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-9e0a177 elementor-widget elementor-widget-text-editor\" data-id=\"9e0a177\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu durumda; 191 indirilecek KDV, 391 Devreden KDV&#8217;den fazla oldu\u011fu i\u00e7in KDV \u00f6demesi \u00e7\u0131kmayacakt\u0131r.<\/p><p>Ay sonu mahsup kayd\u0131nda, 191 ve 391 <strong>ters kay\u0131t<\/strong> yap\u0131larak kapat\u0131lacak ve 190.Dev. KDV hesab\u0131n\u0131n borcuna devrolacakt\u0131r.\u00a0<\/p><p>Mahsup kayd\u0131, b\u00f6ylece 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-44d21c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44d21c1\" 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-bcaa20c\" data-id=\"bcaa20c\" 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-496d146 elementor-widget elementor-widget-text-editor\" data-id=\"496d146\" 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\">391. Hes. KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">14.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p>190. Dev. KDV<\/p><\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a06.000<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">191.\u0130nd. KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">20.000<\/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-77d9f3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77d9f3f\" 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-86badca\" data-id=\"86badca\" 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-ca650fd elementor-widget elementor-widget-text-editor\" data-id=\"ca650fd\" 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>Kay\u0131t sonras\u0131nda, b\u00fcy\u00fck defter kayd\u0131 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-59e4316 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59e4316\" 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-33 elementor-top-column elementor-element elementor-element-6519182\" data-id=\"6519182\" 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-39bb180 elementor-widget elementor-widget-text-editor\" data-id=\"39bb180\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-385240c\" data-id=\"385240c\" 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-e029dfc elementor-widget elementor-widget-text-editor\" data-id=\"e029dfc\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>20.000<\/td><td>\u00a0<\/td><td>20.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f1b1a25\" data-id=\"f1b1a25\" 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-dfc7cf9 elementor-widget elementor-widget-text-editor\" data-id=\"dfc7cf9\" 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 style=\"height: 174px;\" width=\"191\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>14.000<\/td><td>\u00a0<\/td><td>14.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7798440 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7798440\" 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-554a7b2\" data-id=\"554a7b2\" 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-819cf05 elementor-widget elementor-widget-text-editor\" data-id=\"819cf05\" 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>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, 191 ve 391 hesaplar\u0131 kapanm\u0131\u015f, artan KDV 190 hesab\u0131na eklenmi\u015ftir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca6b10f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca6b10f\" 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-6fda675\" data-id=\"6fda675\" 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-11a12d0 elementor-widget elementor-widget-heading\" data-id=\"11a12d0\" 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\">KDV \u00d6demesinin \u00c7\u0131kt\u0131\u011f\u0131 Durum \u00d6rnek 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-2ae64b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ae64b4\" 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-a73baf3\" data-id=\"a73baf3\" 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-c5d1539 elementor-widget elementor-widget-text-editor\" data-id=\"c5d1539\" 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\u00a0 Ay sonunda KDV hesaplar\u0131ndaki durumu a\u015fa\u011f\u0131daki gibidir.<\/p><ul class=\"wp-block-list\"><li>(190) Devreden KDV 10.000 TL,<\/li><li>(191) \u0130ndirilecek KDV ve 6.000 TL\u00a0<\/li><li>(391) Hesaplanan KDV 18.000 TL<\/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-3b543c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b543c1\" 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-33 elementor-top-column elementor-element elementor-element-2c2646d\" data-id=\"2c2646d\" 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-0ead4c3 elementor-widget elementor-widget-text-editor\" data-id=\"0ead4c3\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>10.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a3890b0\" data-id=\"a3890b0\" 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-4656ffd elementor-widget elementor-widget-text-editor\" data-id=\"4656ffd\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-24b7ad8\" data-id=\"24b7ad8\" 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-2eebded elementor-widget elementor-widget-text-editor\" data-id=\"2eebded\" 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 style=\"height: 174px;\" width=\"191\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>18.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c7a7a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c7a7a4\" 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-4ef0e94\" data-id=\"4ef0e94\" 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-b930a2c elementor-widget elementor-widget-text-editor\" data-id=\"b930a2c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu \u00f6rne\u011fimizde, 391 Hesaplanan KDV, 190+191 toplam\u0131ndan fazla oldu\u011funu g\u00f6r\u00fcyoruz.<\/p><p>Bu durumda, 18.000 -10.000 + 6.000 = 2.000 TL KDV \u00f6demesi \u00e7\u0131kmaktad\u0131r.<\/p><p>\u015eimdi, ay sonu KDV mahsup kayd\u0131n\u0131 yapal\u0131m.<\/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-a22bfb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a22bfb4\" 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-469e881\" data-id=\"469e881\" 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-7b4ff4b elementor-widget elementor-widget-text-editor\" data-id=\"7b4ff4b\" 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\">391.Hes. KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">18.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">360.\u00d6d. Vergi ve Fon.<\/td><td width=\"138\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"137\">2.000<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">191. Dev. KDV.<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">6.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">190. Dev. KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">10.000<\/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-69d87c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69d87c9\" 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-f8dbc3d\" data-id=\"f8dbc3d\" 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-c758d1a elementor-widget elementor-widget-text-editor\" data-id=\"c758d1a\" 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, mahsup kayd\u0131 sonras\u0131 <strong>&#8220;190 Devreden KDV Hesab\u0131&#8221;<\/strong> , 191 ve 391 hesaplar\u0131n\u0131n kapanaca\u011f\u0131 Defter-i Kebir kayd\u0131n\u0131 yapal\u0131m.<\/p><p>Kebir kay\u0131tlar\u0131nda, t\u00fcm KDV hesaplar\u0131n kapand\u0131\u011f\u0131n\u0131, \u00f6denecek KDV&#8217;nin ise &#8220;360. \u00d6denecek Vergi ve Fonlar&#8221; Hesab\u0131n\u0131n alacak bakiyesi verdi\u011fini g\u00f6rmekteyiz.<\/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-4a3c1d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a3c1d0\" 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-33 elementor-top-column elementor-element elementor-element-ef1cc35\" data-id=\"ef1cc35\" 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-a0ab3e0 elementor-widget elementor-widget-text-editor\" data-id=\"a0ab3e0\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>10.000<\/td><td>\u00a0<\/td><td>10.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca66e51 elementor-widget elementor-widget-text-editor\" data-id=\"ca66e51\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>360<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>2.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4655ce1\" data-id=\"4655ce1\" 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-5a5cc17 elementor-widget elementor-widget-text-editor\" data-id=\"5a5cc17\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>6.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fcf151c\" data-id=\"fcf151c\" 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-24274f0 elementor-widget elementor-widget-text-editor\" data-id=\"24274f0\" 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 style=\"height: 174px;\" width=\"191\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a018.000<\/td><td>\u00a0<\/td><td>18.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23bfcdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23bfcdc\" 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-a089fd0\" data-id=\"a089fd0\" 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-69ced62 elementor-widget elementor-widget-heading\" data-id=\"69ced62\" 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\">190 Devretme Durumu 2 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-5005731 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5005731\" 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-7dc29a8\" data-id=\"7dc29a8\" 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-c132d8d elementor-widget elementor-widget-text-editor\" data-id=\"c132d8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u015eimdi, &#8220;391 Hesaplanan KDV&#8221; nin, &#8220;191 Devreden KDV&#8221; yi a\u015ft\u0131\u011f\u0131, ancak <strong>190 Devreden KDV hesab\u0131<\/strong> bakiyesinin, bu fark\u0131 ge\u00e7ti\u011fi durumu ele alal\u0131m.<\/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-0d3cda5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d3cda5\" 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-ec0dde4\" data-id=\"ec0dde4\" 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-28313af elementor-widget elementor-widget-text-editor\" data-id=\"28313af\" 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>Yani, 391 &gt; 191 ancak 191+190 toplam\u0131 &gt; 391 toplam\u0131 ise nas\u0131l bir muhasebe kayd\u0131 yapmam\u0131z gerekti\u011fini ele alaca\u011f\u0131z.<\/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-4f46b13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f46b13\" 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-856fcc2\" data-id=\"856fcc2\" 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-5f024f2 elementor-widget elementor-widget-text-editor\" data-id=\"5f024f2\" 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\u00a0 Ay sonunda KDV hesaplar\u0131ndaki durumu a\u015fa\u011f\u0131daki gibidir.<\/p><ul class=\"wp-block-list\"><li>(190) Devreden KDV 21.000 TL,<\/li><li>(191) \u0130ndirilecek KDV ve 6.000 TL\u00a0<\/li><li>(391) Hesaplanan KDV 14.000 TL<\/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-1638aec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1638aec\" 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-33 elementor-top-column elementor-element elementor-element-ec3af36\" data-id=\"ec3af36\" 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-d4d41e5 elementor-widget elementor-widget-text-editor\" data-id=\"d4d41e5\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>21.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4248ecf\" data-id=\"4248ecf\" 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-c71abaa elementor-widget elementor-widget-text-editor\" data-id=\"c71abaa\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f26beee\" data-id=\"f26beee\" 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-2d94383 elementor-widget elementor-widget-text-editor\" data-id=\"2d94383\" 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 style=\"height: 174px;\" width=\"191\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>14.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c548f83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c548f83\" 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-c0a08a5\" data-id=\"c0a08a5\" 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-126c312 elementor-widget elementor-widget-text-editor\" data-id=\"126c312\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu durumda, a\u015fa\u011f\u0131daki \u015fekilde kay\u0131t yap\u0131l\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-638d41f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"638d41f\" 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-d992f23\" data-id=\"d992f23\" 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-ac155c2 elementor-widget elementor-widget-text-editor\" data-id=\"ac155c2\" 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\">391. Hes. KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">14.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p>\u00a0<\/p><\/td><td width=\"137\"><p align=\"left\">190. Dev. KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">7.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">191.\u0130nd. KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">6.000<\/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-1bf3b6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bf3b6c\" 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-38129f3\" data-id=\"38129f3\" 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-7cb32e8 elementor-widget elementor-widget-text-editor\" data-id=\"7cb32e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Bu durumda, indirilecek KDV&#8217;nin yetmedi\u011fi durumda, 190. Devreden KDV&#8217;den 7.000 TL kullan\u0131lm\u0131\u015f oldu.<\/p><p>191 ve 391 hesaplar\u0131 kapan\u0131rken, 190 hesab\u0131 7.000 TL alacakland\u0131r\u0131larak azalm\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-c18b0cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c18b0cf\" 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-33 elementor-top-column elementor-element elementor-element-8db44d3\" data-id=\"8db44d3\" 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-9d43d7a elementor-widget elementor-widget-text-editor\" data-id=\"9d43d7a\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>21.000<\/td><td>\u00a0<\/td><td>7.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-40110aa\" data-id=\"40110aa\" 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-f802144 elementor-widget elementor-widget-text-editor\" data-id=\"f802144\" 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=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>6.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c68e08f\" data-id=\"c68e08f\" 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-beeb9f0 elementor-widget elementor-widget-text-editor\" data-id=\"beeb9f0\" 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 style=\"height: 174px;\" width=\"191\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>14.000<\/td><td>\u00a0<\/td><td>14.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36e7b90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36e7b90\" 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-744722a\" data-id=\"744722a\" 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-313451d elementor-widget elementor-widget-text-editor\" data-id=\"313451d\" 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>190 Devreden KDV Hesab\u0131 ile ilgili olu\u015fabilecek t\u00fcm se\u00e7enekleri sizlere sunmu\u015f bulunmaktay\u0131z&#8230;<\/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-15a78d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a78d9\" 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-335738f\" data-id=\"335738f\" 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-2f31575 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"2f31575\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/acikders.ankara.edu.tr\/mod\/resource\/view.php?id=37904\" 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\">Genel Muhasebe Dersleri<\/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-27e09f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e09f0\" 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-79d1eeb\" data-id=\"79d1eeb\" 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-690a530 elementor-widget elementor-widget-docly_info_box\" data-id=\"690a530\" 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\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi.png\" class=\"attachment-full size-full\" alt=\"181 Gelir Tahakkuklar\u0131 Hesab\u0131 i\u015fleyi\u015fi\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/181-Gelir-Tahakkuklari-Hesabi-isleyisi-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\/18-gelecek-aylara-ait-giderler-ve-gelir-tahakkuklari-8668\/181-gelir-tahakkuklari-hesabi\/\" class=\"details-link\">\r\n                        181. Gelecek Aylara Ait Giderler 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-caa9b9b\" data-id=\"caa9b9b\" 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-1550b69 elementor-widget elementor-widget-docly_info_box\" data-id=\"1550b69\" 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\/2025\/03\/191-Indirilecek-KDV-Hesabi.png\" class=\"attachment-full size-full\" alt=\"191 \u0130ndirilecek KDV Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/191-Indirilecek-KDV-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\/19-diger-donen-varliklar-8847\/191-indirilecek-kdv-hesabi\/\" class=\"details-link\">\r\n                        191. \u0130ndirilecek KDV Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>190 Devreden KDV Hesab\u0131; Bir d\u00f6nem i\u00e7erisindeki indirilecek KDV&#8217;nin (191), hesaplanan KDV&#8217;den (391)\u00a0 fazla olmas\u0131 durumunda, aradaki fark\u0131n yans\u0131t\u0131ld\u0131\u011f\u0131 hesapt\u0131r. Daha sonraki aylarda da 191 hesab\u0131n 391 hesab\u0131ndan fazla olmas\u0131 durumunda, fazlal\u0131k tutar tekrar 190 hesab\u0131n\u0131n borcuna yaz\u0131l\u0131r. \u00d6te yandan, Hesaplanan KDV&#8217;nin (391) \u0130ndirilecek KDV( 191)&#8217;i ge\u00e7ti\u011fi durumlarda ise &#8220;190 Devreden KDV Hesab\u0131&#8221; alacakland\u0131r\u0131larak KDV [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8851,"parent":8847,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8849","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>190 Devreden KDV Hesab\u0131 - \u0130\u015fleyi\u015fi - \u00d6rnekler - KDV Tahakkuk Kayd\u0131 Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"190 Devreden KDV Hesab\u0131 \u0130\u015fleyi\u015fi - 190 Devreden KDV Nereye Yaz\u0131l\u0131r? 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