31 Austos 2011 Perembe

GENEL MUHASEBE(FNANSAL MUHASEBE)

Genel Muhasebe: Mali nitelikteki ilemleri kaydetme, snflandrma ve zetleme szgecinden geirerek ne anlama geldiini
analiz ve yoruma ak hale getiren bilgi sistemidir.
MAL TABLOLAR

Blano Gelir Tablosu
- elli bir tarihteki mali -- elli bir dnemdeki kar,zarar
ya!sn gsteren tablo durumunu gsteren tablo
Tutulmas Zorunlu olan Defterler

1 nf !! nf
Blano esas i"letme esas
-- "evmiye defteri - #letme
defteri
- yk defter
- $nvanter defteri
#esa$lar: %esa!lar temelde mali nitelikteki ilemleri kaydetmeye yarayan izelgelerdir
#%A&LAR
Bilano hesa$lar Gelir tablosu hes'(onu)

A*tif &asif
B+++++++++A B++++++++++A Gelir hesa$lar Gi,er hesa$lar
B+++++++++++A B+++++++++++A
(-) (-) (-) (-)
(-) (-)

D.nem /0Z #es'
B++++++++++++++++++++A
Gi,er 1elir
T%/ D2Z%3 #%A& &LA3!
Bir i"letme,e *ullanla4a* olan hesa$larn sistemli 5e 1ru$lan,rlm" bir biim,e 6er al,*lar
listeler,ir'
1) &nen varlklar
7) &uran varlklar
8) 'sa vadeli yabanc kaynaklar
9) (zun )adeli yabanc kaynaklar
:) *zkaynaklar
;) +elir tablosu %esa!lar
7) Maliyet hesa!lar - , -. /onksiyonel0
- , - 1r eit0
<) o serbest
=) 2azm %esa!lar 3 igi salamak amacyla kullanlr.1eminat mektubu, kanunen kabul edilmeyen gider
1 D>3%3 ?ARL!/LAR: ir takvim yl yada bir faaliyet dnemi iinde tketilecek veya elden karlacak varlklar ka!sayan
gru!tur.
a) #a@r ,eAerler: #stenildii anda nakte evrilebilen likiditesi yksek nakit !ara ve !ara benzeri varlklar
ka!sayan gru!tur'?e "u hesa$lar,a ta*i$ e,ilir
1' 'asa
7' .lnan 4ekler hesab
8' bankalar
1
Dnem sonunda kalan vermez
9' )erilen 4ekler hesab , 50
:' &ier hazr deerler hesab.
>rne*: Birma :C'CCC - D 1C /D? ile mal sat"n,a bulunmu"tur'*ar"lAn,a 1C'CCC TL na*itE 1eri *alan iinse
e* alm"tr'l1ili e* tutar 9 1Fn sonra ban*a ara4lA6la tahsil e,ilmi"tir'
++++++++++ +0 +++++++++++++++
'asa 67.777
.lnan 4ekler 89.777
"urtii satlar 97.777
%esa!lanan '&) 9.777
+++++++++++++ 0+++++++++++++++++
ankalar 89.777
.lnan 4ekler 89.777
+++++++++++++ 0++++++++++++++++++
>rne*: Birma ;C'CCC-D1C /D? tutarl Ti4ari mal almn,a bulunmu"tur'*ar"lAn,a 7C'CCC TL na*itE 1eri *alan
tutar ise e* ,F@enle6ere* .,emi"tir'9 1Fn sonra il1ili e*in ban*a tarafn,an .,en,iAi .Arenilmi"tir'
++++++++++++++ 0+++++++++++++
1icari Mallar :7.777
#nd.'&) :.777
'asa ;7.777
)erilen ekler 8:.777
++++++++++++++ 0+++++++++++++++
)erilen ekler 8:.777
ankalar 8:.777
++++++++++++++ 0++++++++++++++++
>rne*: Birma tamam senet *ar"lA 9C'CCC-D1C /D? tutarl mal almn,a bulunmu"tur'
Al4
+++++++++++ 0+++++++++++++++
1icari mallar 87.777
#nd. '&) 8.777
or senetleri 88.777
++++++++++++ 0+++++++++++++++++++
at4
+++++++++++++ 0++++++++++++++++
.lacak senetleri 88.777
"urtii satlar 87.777
%es. '&) 8.777
++++++++++++ 0+++++++++++++++++
C< %6lFl 7C11 Guma
>rne*: Birma ban*a6a 6a@l talimat 1.n,erere* A'G'# ( AG#H Ban*alar) B'G'# ( BG#HBan*a *re,ileri) 7CCC TL
5irman 6a$lmasn tale$ etmi"tir'i"lem 1ere*le"tiAin,e 6a$la4a* *a6tI
++++++++++++ 0++++++++++++++++
anka 'redileri ;.777
ankalar ;.777
<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
>rne*: Birma 9C'CCC -D1C tutarl mal al" 1ere*le"tirmi"tir'/ar"lAn,a /D? tutarn na*itE 1C'CCC TL
tutarn,a e* ,F@enlemi"E(*en,i e*i) 17'CCC TL tutarn,a e* 4irosun,a bulunmu"tur'Geri *alan tutar iinse
hibir"e6 5ermemi"tir'
+++++++++++++ 0++++++++++++++++++
1icari mallar 87.777
#ndirilecek '&) 8.777
'asa 8.777
)erilen 4ekler 67.777
.lnan ekler 6;.777
>atclar 6?.777
++++++++++++++ 0+++++++++++++++++++++
9 1Fn sonra ,F@enlenen e* ban*a,a*i me5,uat hesabn,an .,enmi"tir'
+++++++++++ 0+++++++++++++++
)erilen ekler 67.777
ankalar 67.777
++++++++++ 0+++++++++++++++++
; 1Fn sonra sat4 firma6a olan bor4un tamam na*,en .,enmi"tir
+++++++++++ 0++++++++++++++
>atclar 6?.777
'asa 6?.777
+++++++++++ 0+++++++++++++++
/asa 3o*san 5e /asa Ba@las *a5ram
/asa no*san: 'asa @lmas gereken kasann kalandrA 87.777 B 67.777 A C7.777
>rne*: +++++++++++ @lan !ara &nem sonu saym A ;?.777
87.777 67.777
;.777 2oksan
D.nem onu sa6m: 7<'CCC TL
2
/asa 3o*san *a6,H *asa,an $ara *"
++++++++++++ 0+++++++++++++++++++++
>ayn ve tesellm 2oksanlar ;.777
'asa ;.777
+++++++++++++0 +++++++++++++++++++++++
orumlu $ersonel 5arsa
++++++++++++++ 0++++++++++++++++++
Dersonelden alacaklar ;.777
>aym ve tesellm naksanlar ;.777
++++++++++++++++ 0++++++++++++++++++
orumlu 6o*sa sebe$ bulunamam"sa
++++++++++++++++ 0+++++++++++++++++
&.olaand gider ve zararlar ;.777
>aym ve tesellm noksanlar ;.777
+++++++++++++++++ 0+++++++++++++++++++++
/asa fa@las: +++++++++++++++
0+++++++++++++++++
>rne*: +++++++++++ D.nem sonu sa6m 7;'CCC 'asa 6.777
>.tesellm fazlalklar 6.777
87.777 69.777 <<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
ebe$ bulunamam"sa
7:'CCC +++++++++++++++ 0++++++++++++++++
>.tesellm fazlalklar 6.777
&.@.d gelir ve karlar 6.777
+++++++++++++++ 0++++++++++++++
DiAer ha@r ,eAerler: u hesa!ta damga ve !osta !ullar, kart sli!leri tahsile hazr hale
gelmi banka
ve !osta havaleleri, yoldaki !aralar, tahsile hazr hale gelmi hisse senetlerinin temett , kar !ay0 ku!onlar,
tahsile hazr hale gelmi tahvillerin faiz ku!onlar tahsil e,ilin4e6e *a,ar bu hesabn bor4un,a ta*i$ e,ilir'
#isse sene,i *ar $a6
Tah5il fai@
#isse senetleri *u$onlar Tah5il *u$onlar
A) tahsile ha@r hale 1elmesi A) tahsile ha@r hale 1elmesi
<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<=<<<<<<<<<<<<<<<<<
&ier hazr deerler EE &ier hazr deerler EE
#tiraklerden temett gelirleri EE faiz gelirleri EE
+++++++++++++ 0++++++++++++++++ ++++++++++++ 0+++++++++++++++
B) Tahsil %,ilmesi B) tahsil e,ilmesi
<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<
ankalar EE ankalar EE
&ier hazr deerler EE &ier hazr deerler EE
<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<
JJJ3ot: #isse senetleri 5e tah5illerin *u$onlar tahsile ha@r hale 1elme a"amasn,a DiAer ha@r ,eAerler,e ta*i$
e,ilir*enE #isse senetleri 5e tah5illerin *en,isi ise men*ul *6metler,e ta*i$ e,ilir'
B) Men*ul /6metler: Gei4i sFre ile gelir elde etmek amacyla elde edilen hisse senedi, tahvil ve benzeri
deerlerin taki! edildii gru!tur.Ku hesa$lar,an olu"ur'
1) %isse senetleri hesab
7) *zel kesim tahvil senet ve bonolar
8) 'amu kesimi tahvil senet ve bonolar
9) &ier menkul kymetler
:) Menkul kymetler deer dkl karl , 50
7) #isse enetleri3 +eici gelir elde etmek amacyla , 6 yldan ksa0 elde edilen hisseler al" be,eli zerinden o
hesabn borcunda taki! edilir.Al" be,elinin F@erin,e bir fi6atla satlrsa Men*ul *6met sat" *ar
hesabn,a al" be,elinin altn,a bir fi6atla satlrsa Men*ul /6met sat" @arar hesabn,a ta*i$ e,ilir'
&nem sonlarnda al bedeli ile borsa rayici arasnda olumsuz bir fark gzlenirse
ihtiyatllk kavram gereince karlk ayrma ilemi gerekletirilir.
>rne*: Birma 7C'CCC TL be,ele sahi$ hisselerini 8C'CCC - 8CC TL *omis6on F4reti ile 1'CCC a,e,ini ban*a
ara4lA6la satn alm"tr'( .@elli*le ni6et belirtilmemi"se soru 1ei4i 6atrm olara* al1lana4a*tr)
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
%isse >enetleri C7.777 -- 8 1Fn sora firma elin,e*i hisselerin 6arsn 1L'CCC TL ban*a
'omisyon +id. C77 ara4lA6la satm"tr'
ankalar C7.C77 <<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<
<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<< ankalar 6-.777
Menkul 'ymet sat kar ;.777
%isse senetleri 69.777
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
-- Birma 1eri6e *alan hisselerinin D 9C :'CCC TL ban*a
ara4l6la satm"tr'
3
<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<
ankalar 9.777
Menkul 'ymet >at Farar 6.777
%isse senetleri :.777
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<<
-- Birma ,.nem sonu en5anteri srasn,a 1L'CCC nominal
be,ele
sahi$ 1='CCC TL al" ,eAerli hisselerinin borsa ra6i4inin 1<'CCC
TL ol,uAu sa$tanm"tr'
++++++++++++++++ 0++++++++++++++++++++++
'arlk +iderleri 6.777
M.'ymet deer &kl karl 6.777
<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<
@le6en D.nemin i$tal *a6,
<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<
M.'ymet deer &kl karl 6777
'onusu kalmayan karlklar 6.777
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<
JJJ >nemli 3ot:$er hisse senetleri uzun vadeli ynetime katlmak amacyla yada, ortak olmak amacyla satn alnmsa
hisse senetleri hesabnda taki! edilmez.Mali duran varlklar hesa!larndan birinde taki! edilir. JJ>n4e ni6et sonra oranJJ
G) Ala4a*lar: Ti4ari ala4a*lar 5e ,iAer ala4a*lar
Ti4ari ala4a*lar
1) .lclar
7) .lacak senetleri
8) .lacak senetleri reeskontu , 50
9) )erilen de!ozito ve teminatlar
:) G!heli ticari alacaklar
;) G!heli ticari alacaklar karl , 50
DiAer ala4a*lar
1) @rtaklardan alacaklar
7) #tiraklerden alacaklar
8) al ortaklklardan alacaklar
9) Dersonelden alacaklar
:) &ier eitli alacaklar
;) &ier alacak senetleri reeskontu , 50
L) G!heli dier alacaklar
<) G!heli dier alacaklar karl , 50
1) Al4lar: >enetziz alacaklarn taki! edildii hesa!tr.,kredili,ak hesa!0
>rne*: Birma 1CC'CCC TL-D1C /D? tutarl mal sat"n,a bulunmu"tur'*ar"lAn,a /D? na*it olara* tahsil etmi"
7C'CCC TL senet alm"E 8C'CCC TL e* alm"E1eri *alan ise 5eresi6e *alm"tr'( Alnan e* 5e senet mF"teri
tarafn,an 4iro e,ilme* sureti6le 5erilmi"tir)
A) sat4: B) Al4
<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
'asa 67.777 1icari Mallar 677.777
.lacak >enetleri ;7.777 #nd. '&) 67.777
.lnan 4ekler C7.777 'asa 67.777
.lclar 97.777 .lnan 4ekler C7.777
"urtii satlar 677.777 .lacak >enetleri ;7.777
%esa!lanan '&) 67.777 >atclar 97.777
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
>rne*: Birma 5a,esi 1el,iAin,e tahsil e,eme,iAi <C'CCC TLM li* Ala4aA iin 7 a6 5a,e u@atma *ar"lAn,a
( senetsi@ ala4a*) =C'CCC TLMli* bir senet alm"tr'
.lacakl orlu
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
.lacak senetleri H7.777 >atclar ?7.777
.lclar ?7.777 /inansman +iderleri 67.777
/aiz gelirleri 67.777 or senetleri H7.777
<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<
>enetsiz alacan senetli hale gelmesi >enetsiz borcun senetli hale gelmesi
>rne*: ?a,esi 1elen ;C'CCC Nli* senetli ala4a* ;8'CCC TLMli* 6eni bir senetle 6a$lan,rlm"tr'
.lacakl orlu
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<
.lacak >enetleri :C.777 or >enetleri :7.777
.lacak >enetleri :7.777 /inansman +iderleri C.777
/aiz +elirleri C.777 or >enetleri :C.777
<<<<<<<<<<<<<<= <<<<<<<<<<<<<<<<< <<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<
4
JJJenet s*ontosu 5e tahsilin,e*i far*
enet s*ontosu: >enetlerin vadelerinden nce ileyecek faiz ve komisyon giderlerinden bankaya satlma ilemidir.
>rne*: Birma ;C'CCC TL ala4a* sene,ini 5a,esin,en .n4e ban*a6a :<'CCC TLM6e is*onto ettirmi"tir'
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<
ankalar 9?.777
/inansman +id ;.777
.lacak senetleri :7.777
<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<
enet tahsili:>enetlerin vadelerinde tahsil edilme ilemidir.
>rne*:Birma ;C'CCC TL ala4a* sene,ini ban*a ara4lA6la :=':CC TL olara* tahsil etmi"tir'
++++++++++++++++ 0+++++++++++++++
ankalar 9H.977
'omisyon +iderleri 977
.lacak >enetleri :7.777
<<<<<<<<<<<<<<<<<<=<<<<<<<<<<<<<<<<<
18 %6lFl 7C11 Oar"amba
7) KF$heli Ti4ari ala4a*lar3 "az ile birden fazla istenmesine ramen tahsil edilememi olan teminat ka!sam dnda
kalan dava ve icra aamas benimsenmi olan alacaklarn taki! edildii hesa!tr.KF$heli ala4a*lar,a "u a,mlar
i@lenmeli,ir'
A)KF$heli hale 1elmesi: .lacak !heli hale geldiinde taki! edildii alacak hesabndan kartlarak !heli
ticari alacaklar hesabna aktarlr.
<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<
G!heli 1icari .lacaklar EE
.lclar EE
.lacak senetleri EE
<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
B)/ar"l* A6rlmas:G!heli hale gelen alacaklara ihtiyatllk kavram gerei alacan tamam iin, teminatl
alacaklarda ise teminat aan ksm iin karlk ayrma ilemi gerekletirilir.
++++++++++++ 0+++++++++++++++++
'arlk +iderleri EE
G!heli 1ic. .lac. 'arl EE
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
G)Tahsil e,ilmesi:
++++++++++++++++ 0+++++++++++++++
'asa EE
G.1icari alacak EE
<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<
G!heli 1icari .lacaklar karl EE
'onusu kalmayan karlklar EE Tahsilat 6olu ile *ar"l* i$tal *a6,
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
D) <<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<
G.1icari .lacaklar 'arl EE
G.1icari .lacaklar EE Tahsil e,ilememesi ,eAersi@ hale 1elmesi
<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<
>rne*: Birma 1CC'CCC TL tutarl mal senetli ala4aAnn "F$heli ha*e 1el,iAini sa$tam"tr'Tamam in *ar"l*
a6rm"tr'Da5a sonu4un,a 1CC'CCC TL tahsil e,ilmesine *arar 5erilmi"tir'ras6la *a6tlar 6a$n@'
++++++++++++++++ 0 ++++++++++++++++++++
G!heli 1icari .lacaklar 677.777
.lacak >enetleri 677.777
++++++++++++++++ 0 +++++++++++++++++++
'arlk +iderleri 677.777
G.1icari .lacaklar 'ar. 677.777
++++++++++++++++ 0 +++++++++++++++++++++++
'asa 677.777
G!heli ticari alacaklar 677.777
++++++++++++++++ 0 +++++++++++++++++++++++
G.1icari .lacaklar karl 677.777
'onusu kalmayan karlklar 677.777
+++++++++++++++ 0 +++++++++++++++++++++++++
>rne*: Birma 7CC'CCC TL li* senetsi@ ala4aAn "F$heli hale 1etirmi"tir'ala4aAn D :C iin *ar"l* a6rm"tr'Da5a
sonu4un,a ;C'CCC TL tahsiline *arar 5erilmi"tir'Da5a sonu4un,a*i te* *a6t'
+++++++++++++++ 0 ++++++++++++++++++++
G!heli ticari .lacaklar ;77.777
.lclar ;77.777
++++++++++++++++ 0 ++++++++++++++++++
karlk +iderleri 677.777
G. 1ic. alacaklar 'ar. 677.777
+++++++++++++++++ 0 ++++++++++++++++++++
5
'asa :7.777
G.1icari alacaklar karl 677.777
&.@laand +ider ve zarar 87.777
G.ticari alacaklar ;77.777
++++++++++++++++ 0 +++++++++++++++++++++
>rne*: Birma <C'CCC TL Li* senetli ala4aAn "F$heli hale 1etirmi" 5e ;C'CCC TL iin *ar"l* a6rm"tr'Da5a
sonu4un,a 9C'CCC TL tahsil e,ilmesine *arar 5eril,iAine 1.re 6a$la4a* *a6tI
++++++++++++++++ 0 ++++++++++++++++++
G!heli ticari alacaklar ?7.777
.lacak >enetleri ?7.777
++++++++++++++++ 0 ++++++++++++++++++++
karlk +iderleri :7.777
G.1icari .lacaklar 'arl :7.777
++++++++++++++++- 0 ++++++++++++++++++++++
'asa 87.777
G.1icari alacaklar karl :7.777
'onusu 'almayan karlklar ;7.777 Pl far* 5arsa .n4e*i ,.nem 1elir
G!heli ticari alacaklar ?7.777 5e *arlar hesab *ullanlr'
+++++++++++++++++++ 0 +++++++++++++++++++++++
>rne* : firma 9CC'CCC TL li* KF$heli senetli ala4aAna D LC *ar"l* a6rm"tr Da5a sonu4un,a 7CC'CCC TL tahsil
olanaA saAlanm"tr',a5ann sonulan,A tarih al,A tarihin bir ta*5im 6l sonras,r
+++++++++++++++++++++ 0 +++++++++++++++++++++++
G!heli ticari alacaklar 877.777
.lacak >enetleri 877.777
++++++++++++++++++++ 0 +++++++++++++++++++++++++
'arlk +iderleri ;?7.777
G.1icari .lacaklar karl ;?7.777
++++++++++++++++++++ 0+++++++++++++++++++++++++++++
'asa ;77.777
G.ticari alacaklar 'arl ;?7.777
G!heli ticari alacaklar 877.777
*nceki dnem gelir ve karlar ?7.777
+++++++++++++++++++++ 0 +++++++++++++++++++++++++
TO/LAR
KL%TM%33 Bir 6l ierisin,e sata4a*lar tF*ete4e*leri 5e6a Fretim,e *ullana4a*lar 5arl*lar
*a$sa6an 1ru$tur'Ku #esa$lar,a ta*i$ e,ilir'
1) #lk madde ve malzeme hesab
7) "ar mamller hesab
8) Mamller hesab
9) 1icari mallar hesab
:) &ier stoklar hesab
;) >tok deer dkl karl %esab , 5 0
L)
Alm P.nlF i"lemler at" P.nlF i"lemler
B 1.mallar %esab A
%esa!lanan '&) 'ullanlr.
JJ &nem ba Mevcut JJ .l iskontosu >at #skontosu >at #adesi Daz.sat.da
JJ .llar JJ .l #adesi
JJ .l +iderleri JJ &nem sonu Mevcut II II II
#%A&LA3A3 /D? Q n,' /D? >,ene4e* /D?
#%A&LA3A3 /D? R n, /D? ,e5re,en /D?
AT!K TA/& P>3T%ML%R
D%?AML! %3?A3T%R P>3T%M: D.nem ierisin,e istenil,iAi an,a mali6etini 1.rebilenE bir mal sat"n,an sonra
mali6et *a6, 6a$labilen a,et olara* a@E ,eAer olara* 6F*se* ,eAerli mallar satan firmalar tarafn,an *ullanlan
6.ntem,ir'
ARAL!/L! %3?A3T%R P>3T%M: DeAer olara* ,F"F* fa*at a,et olara* 6F*se* mal sat" 6a$an her mal
sat"n,an sonra mali6et *a6, 6a$ama6anE mali6etlerini belirle6ebilme* iin ,.nem sonun,a fi@i*i sa6m
6a$ma* @orun,a *alan firmalarn *ullan,A 6.ntem,ir'
Mal sat"nn mali6et *a6,
+++++++++++++ 0 +++++++++++++++++++
6
>atlan 1.M.M hesab II
1icari mallar II
++++++++++++++++ 0 +++++++++++++++
at" ia,esinin mali6et *a6,
++++++++++++++++ 0 ++++++++++++++++
1icari mallar II
>atlan 1.M.Maliyeti II
++++++++++++++++++ 0 +++++++++++++++
>rne*: De5aml en5anter 6.ntemini *ullanan firma 1C a,et maln tanesi 1CC'CCC - D 1C /D? na*it *ar"lAn,a
satm"tr'Mallarn birim mali6eti ;'CCC TL ,ir'6a$la4a* *a6tlarI
++++++++++++++++ 0 ++++++++++++++++++
'asa 667.777
"urtii satlar 677.777
%esa!lanan '&) :.777
++++++++++++++++ 0 ++++++++++++++++++++
>atlan 1.M.M :.777
1icari mallar :.777
++++++++++++++++ +++++++++++++++++++++
Bu i"lem,en 9 1Fn sonra mF"teri s.@ *onusu mallar,an 9 a,e,ini istenilen *riterlere u61un olma,A
1ere*esi6le ia,e etmi"tir'

B) <<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<< A)<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
1icari Mallar ;8.777 >atdan #adeler 87.777
>atlan 1.M.M ;8.777 #nd. '&) 8.777
<<<<<<<<<<<<<<<<<<= <<<<<<<<<<<<<<<<<<<< 'asa 88.777
<<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
>rne*: Birma ,aha .n4e,en ;C'CCC -D 1C /D? li tamam na*it *ar"lAn,a satm" ol,uAu 9C'CCC TL mali6etli
mallarn tamam nn ia,e ol,uAunu sa$tam"tr'
A)++++++++++++++++++ = <<<<<<<<<<<<<<<<<<<<< B)<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
'asa ::.777 >at iadesi :7.777
"urtii >atlar :7.777 #nd. '&) :.777
%esa!lanan '&) :.777 'asa ::.777
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
1icari Mallar 87.777
>atlan 1.M.M 87.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
>rne*: Birma 7C'CCC TL - D 1C /D? be,elli ti4ari mal satn alm" be,elini na*,en .,emi"tir'Mallar firma6a
ta"6an loSisti* firmasna :CC'CCC TL - D 1C /D? tutarn,a tamam na*it .,eme 6a$m"tr Pa$la4a* *a6tI
++++++++++++++++++ 0 ++++++++++++++++++++
1icari Mallar ;7.777
#nd. '&) ;.777
'asa ;;.777
+++++++++++++++++++0 ++++++++++++++++++++
1icari Mallar 977.77
#nd '&) 97.77
'asa 997.77
++++++++++++++++++ 0 ++++++++++++++++++++
DT%R TO/LAR /A?RAM!: /smen ,eAer ,F"F*lFAFne uAram" ,emo,e olmu"E es*imi" ti4ari mal 5asfn
*a6betmi" Fretim i"letmelerin,e Fretim tamamlan,A hal,e mamFl iin 1ere*li olan stan,art .@elli*leri
6a*ala6amam" olan sto*larn ta*i$ e,il,iAi hesa$tr'
1) DiAer sto*lara ,e5ir3 /irma deeri den mallarn mali6et tutarlar zerinden ticari mallardan
kartarak dier stoklar hesabna aktarr.
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<
&ier stoklar II
1icari Mallar II Mali6et Be,eli *a,ar
<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
7) /ar"l* a6rlmas:/irma dier stoklara aktard mallarn deer dkl lsnde ihtiyatllk
kavram gereince karlk ayrmaldr.
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<
'arlk +iderleri EE
>tok deer &. 'arl EE DeAer DF"F*lFAF *a,ar
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<
>rne*: Birma ,.nem sonun,a 6a$m" ol,uAu en5anter sonrasn,a 1CC'CCC TL ti4ari mallarM nn o 1Fn*F ,eAeri
nin LC'CCC TL ol,uAunu sa$tam"tr'
+++++++++++++++++ 0 +++++++++++++++++
&ier stoklar 677.777
1icdari Mallar 677.777
+++++++++++++++++ 0 +++++++++++++++++++
'arlk +iderleri C7.777
>tok &eer &. 'ar. C7.777
++++++++++++++++++ 0+++++++++++++++++++
7
>rne*: Birma LC'CCC TL -D 1C /D? tutarl mal alm iin 8C'CCC TL a5ans .,emesin,e bulunmu"tur'Bir hafta
sonra il1ili si$ari" teslim alnm"tr'1eri *alan tutar iin ise sat4 firma6a borlanm"tr'
+++++++++++++++++ 0 ++++++++++++++++++
)erilen >i!ari avanslar C7.777
kasa C7.777
+++++++++++++++ 0 +++++++++++++++++++
1icari Mallar -7.777
#ndirelecek '&) -.777
)erilen >i!ari avanslar C7.777
>atclar 8-.777
<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<
>rne* : Birma te*nolaSi fuarn,a 1.r,FAF 5e o* beAen,iAi ma*ine iin 9C'CCC TL a5ans 5ermi"tir'il1ili ma*ina6
1CC'CCC TL - D 1C /D? alm"tr'i$ari" a5ansn 5er,i*ten bir hafta sonra ma*ine teslim alnm"tr'
G.rF"me neti4esin,e /D? tutar na*it 1eri *alan tutar ise .e,enme* F@ere 5eresi6e *alm"tr'
++++++++++++++++ 0 ++++++++++++++++++++
)erilen .vanslar 87.777
'asa 87.777
++++++++++++++++ 0 +++++++++++++++++++
1.Makina ve Jihazlar 677.777
#nd.'&) 67.777
)erilen .vanslar 87.777
'asa 67.777
&ier 1icari orlar :7.777
++++++++++++++++ 0 ++++++++++++++++++++
JJJ3OT: to* *alemlerine ,air a5ans 5erilirse 5erilen si$ari" a5anslar hes'E Duran 5arl* alm iin si$ari"
5erilirse ?erilen a5anslar hesab *ullanlr'
>rne*: Birma ;C'CCC TL -D 1C /D? Tutarl tamam 5eresi6e ti4ari mal satn alm"tr'il1ili mal iin firma6a
1elmesi ama46la <CC -D1C /D? tutarn,a na*li6e firmasna borlanlm"tr'
++++++++++++++++ 0 +++++++++++++++++
1icari Mallar :7.?77
#nd. '&) %es :.7?7
>atclar ::.777
&ier ticari orlar ??7
+++++++++++++++++ 0 ++++++++++++++++++
R%%/O3TLAR: Bu1Fn*F ,eAerinin belirlenmesi
.lacak >enetleri or >enetleri
B A B A
677.777 H7.777
&nem sonu tasarruf de. &nem >onu tasarruf
deeri
H:.777 ??.777
A)Ala4a* enetleri D.nem onu Rees*ont *a6, A)Bor enetleri D.nem onu Rees*ont *a6,
++++++++++++++++ 0 ++++++++++++++++++ +++++++++++++++++++ 0 +++++++++++++++++
Keeskont faiz giderleri 8.777 or senetleri reeskontu ;.777
.lacak >enetleri reeskontu 8.777 Keeskont faiz +elirleri ;.777
++++++++++++++++ 0+++++++++++++++++++ +++++++++++++++++++ 0 ++++++++++++++++
B)@le6en D.nem ba" Rees*ont i$tal /a6, B)i@le6en ,.nem ba" Rees*ont $tal *a6,
++++++++++++++++ 0 ++++++++++++++++++ ++++++++++++++++ 0 +++++++++++++++++++
.lacak >enetleri reeskontu 8.777 Keeskont faiz +elirleri ;.777
Keeskont faiz gelirleri 8.777 or senetleri Keeskontu ;.777
++++++++++++++++ 0 +++++++++++++++++ +++++++++++++++ 0 +++++++++++++++++++++
1< %6lFl 7C11 &a@artesi
DURA3 ?ARL!/LAR
Mali Ma,,i Ma,,i olma6an
al Menkul 'ymetler .razi ve arsalar %aklar
al Menkul 'ymetler &.&.',50 "er alt ve yerst dzenleri Gerefiye
8
#tirakler inalar kurulu ve rgtlenme giderleri
#tiraklere semaye taahhtleri 1esis makine ve cihazlar .ratrma ve gelitirme giderleri
#tirakler sermaye !aylar &.&.' ,50 1atlar zel maliyetler
al ortaklklar &emirbalar &ier maddi olmayan &uran varlk
al ortaklklara sermaye taahhtleri,50 &ier maddi duran varlklar birikmi .mortismanlar , < 0
al @rtaklklar sermaye !aylar &.&.' ,50 irikmi .mortismanlar , 50 )erilen avanslar
"atrmlar
)erilen avanslar
Ma,,i ,uran 5arl*lar : Bi@i*sel 6a$6a sahi$ olanE *ullanm .mFrleri bo6un4a amortismana tabi olan her @aman
mali6et be,eli F@eri,en muhasebele"tirilen 5arl*lar *a$sa6an 1ru$tur'
>rne* : Birma 9C'CCC - D 1C /D? tutarl ,emirba" tamam na*it *ar"lAn,a satn alm"tr'l1ili ,emirba"
firma6a 1etiren na*li6e firmasna 1CCC TL - D 1C /D? tutarl na*li6e be,eli .,emesi ise e* 4irosu *ar"lA,a
6a$lm"tr'
+++++++++++++++++++ 0 +++++++++++++++++++
&emirbalar hesab 86.777
#nd '&) hesab 6.677
'asa 88.777
.lnan ekler 6.677
+++++++++++++++++++ 0 ++++++++++++++++++++
JJJ Duran 5arl* at":ir duran varlk satldnda, ilgili duran varla dair geriye dnk olarak ya!lm tm ilemler
ka!atlr., irikmi amortismanlar gibi0
Zararl at" &ier olaand gider ve zararlar
/arl at" &ier olaan d gelir ve karlar
Penileme ama46la *arl sat" *zel fonlar
>rne*: ;C'CCC TL mali6etli 7C'CCC TL biri*mi" amortismana sahi$ ma*ine 8C'CCC TL - D 1C /D? tamam na*it
*ar"ln,a satlm"tr'
+++++++++++++++++ 0 ++++++++++++++++++
'asa CC.777
irikmi amortismanlar ;7.777
&.olaand gider ve zararlar 67.777
Makine tesis ve Jihazlar :7.777
%esa!lanan '&) C.777
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
>rne*: Birma <C'CCC TL mali6etli 8C'CCC biri*mi" amortisman bulunan ,emirba"n ;C'CCC TL - D1C /D? tutar
olara* tamam na*it *ar"lAn,a satm"tr'
<<<<<<<<<<<<<<<<<<= <<<<<<<<<<<<<<<<<<<
'asa ::.777
irikmi .mortismanlar C7.777
&.@laan d gelir ve kar 67.777
&emirbalar %esab ?7.777
%esa!lanan '&) %esab :.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
>rne* : Birma 1CC'CCC TL mali6etli ;C'CCC TL biri*mi" amortisman bulunan ma*inasn ,iSitalini alma* sebebi6le
LC'CCC -D1C /D? le na*it *ar"lAn,a satm"tr'
+++++++++++++++++ 0 ++++++++++++++++++
'asa --.777
irikmi .mortismanlar :7.777
Makine tesis ve Jihazlar 677.777
%esa!lanan '&) -.777
*zel fonlar hesab C7.777
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
>rne*: Birma 9C'CCC TL biri*mi" amortisman bulunan LC'CCC mali6etli ,emirba"n 6enisini alma* ama46la
7:'CCC - D1C /D? el,en *arm"tr'
+++++++++++++++++ 0 ++++++++++++++++++
'asa ;-.977
irikmi .mortismanlar 87.777
&ier olaand gider ve zarar 9.777
&emirbalar hesab -7.777
%esa!lanan '&) hesab ;.977
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
AMORTMA3 ?% AMORTMA3 #%A&LAMA P>3T%ML%R
Duran 5arl*lar,a 6$ranma 5e ,eAer a@almalarnn hesa$lanara* 4ari ,.neme 1i,er 6a@lmas 5e
,.nemin sonu hesa$larna a*tarlmas i"lemi,ir'
1) 2ormal amortisman yntemi , eit tutarl amortisman 0
7) .zalan kalanlar yntemi , .zalan bakiyeler0
8) 'st amortisman yntemi , sadece binek otlarda kullanlr0
9
9) /evkalade amortisman yntemi , .ni, hzlandrlm 0
:) Madenlerde amortisman yntemi
1) 3ormal amortisman P.ntemi
>rne*: 1C'CCC TL mali6etli : 6l *ullanm .mrF bulunan ,emirba"n 6llar itibari ile hesa$lana4a* amortisman
*a6,'
677 6 "l A ;.777
.mortisman @ran A A 677=9 A L ;7 ; "l A ;.777
'ullanm mr C "MNA ;.777
67.777 E L ;7A ;.777 "llk amortisman 8 "MN A;.777
9"MNA ;.777
To$lam 1C'CCC
7) A@alan *alanlar P.ntemi ( Oar$ 7 /ural)
>rne*: 1CC'CCC TL Ma*ine iin a@alan *alanlar 6.ntemine 1.re : 6l bo6un4a a6rla4a* amortisman $a6larI
.mortisman oran A677 A L ;7 L;7 E ;A L 87
9
6 "l 677.777 V L 87 A 87.777
; "l :7.777 V L 87A ;8.777
C "l C:.777 V L 87A 68.877
8 "l ;6.:77 V L 87A ?.:87
9 "l ;6.:77 W ?.:87 A 6;.H:7
1o!lam A 677.777
8) /st Amortisman P.ntemi
>rne*: ;C'CCC PT/ mali6etli bine* otonun *ullanm .mrF : 6l,r'oto 1 %/M 7C11 tarihin,e alnm"tr'Pllar
itibari ile a6rla4a* amortisman tutarI
.mortisman oran A 677 A L ;7 :7.777 EL ;7 A 6;.777 1N "llk .mortisman !ay
9
7C11 Pl 8 a6 V 1'CCC H 8'CCC
7C17 Pl 17a6 V 1'CCC H 17'CCC
7C18 Pl 17a6 V 1'CCC H 17'CCC
7C19 Pl 17a6 V 1'CCC H 17'CCC
7C1: Pl 17a6 V 1'CCC H 17'CCC
7C11 6ln,an =a6 V 1'CCC H ='CCC 7C1: 6ln,a 7C11 6ln,an *alan = a6 e*nele4e*
*alan
To$lam H ;C'CCC
>rne*: 79'CCC TL mali6etli : 6l *ullanm .mrF olan bine* oto 1< #a@iran 7C11 alnm"tr'Pllar itibari ile
amortisman $a6lar
;8.777 E L ;7 A 8.?77 "llk amortisman oran
7C11 Pl L a6 V 9CC H 7'<CC
7C17 Pl 17a6 V 9CC H 9'<CC
7C18 Pl 17a6 V 9CC H 9'<CC
7C19 Pl 17a6 V 9CC H 9'<CC
7C1: Pl 17a6 V 9CC H 9'<CC 7C11 Pln,an *alan : a6 e*lene4e*
7C11 6ln,an :a6 V 9CC H 7'CCC
*alan To$lam H 79'CCC
AMORTMA3 /AP!T T%/3/L%R
A) Dire*t P.ntem: Bir 1i,er hesab ara4lA6la ,uran 5arlAn *en,isin,en *" 6a$ma mantAna ,a6anan
6a*la"m,r'TD#& BU te*niAi *abul etme@' >rneAin: &emirbalar iin amortisman ayrldnda,
++++++++++++++ 0 ++++++++++++++++++
+enel "netim +iderleri EE
&emirbalar hesab EE
<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
B) %n,ire*t P.ntem : Bir 1i,er hesab 6ar,m ile a6rlan amortisman tutarlarnn *FmFlatif olara* Biri*mi"
amortismanlar hesabn,a ta*i$ e,ilmesini benimser'>rneAin : #dari faaliyetlerde kullanlan bir demirba iin
amortisman ayrldnda u kayt ya!lr.
++++++++++++++ 0 +++++++++++++++
+enel "netim +iderleri EE
irikmi amortismanlar EE
+++++++++++++++++++ 0 +++++++++++++++++
10
JJJ 3ot: &uran varlklarn tamam , ya!lmakta olan yatrmlar, arsa ve araziler0 hari mrleri boyunca amortismana tabi
tutulur.2ormal amortisman yntemi benimsendiinde bu yntemden dier yntemlere gei ya!lamaz.ancak azalan kalanlar
tekniinden, normal amortisman tekniine dn ya!labilir.Amortisman sorularn,a mali6et be,elinin ,"n,a hur,a
,eAeri .@elli*le hur,a ,eAeri .@elli*le belirtilirse il1ili hur,a ,eAeri mali6et be,elin,en ,F"Flere* 1eri *alan tutar
F@erin,en amortisman hesa$lanr'1eri6e ,.nF* olara* amortisman hesab 6a$lama@'
BOROLAR
Mali borlar Ti4ari borlar DiAer borlar
ir bankadan veya /inans kurumundan 1icari ilikiye dayanan borlardr 1icari ilikiye dayanmayan
salanan borlardr. Mali borlar ka!samna girme
yen borlardr.
TGAR BOROLAR
>rne* : Birma senetsi@ borlarn,a ta*i$ ettiAi LC'CCC TL bor4unu .,e6eme6e4eAini belirlemi"tir'*ar" firma6la
6a$lan 1.rF"meler neti4esin,e il1ili bor4un bir a6 5a,e u@atma *ar"lAn,a L:'CCC TL li* 6eni bir bor sene,i
5erilmi"tir'
Borlu++++++++++++ 0 +++++++++++++++++++ Ala4a*l++++++++++++++++ 0 +++++++++++++++
>atclar -7.777 .lacak >enetleri -9.777
/inansman +iderleri 9.777 .lclar -7.777
or >enetleri -9.777 /aiz +elirleri 9.777
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<
>rne* : Birma tamam 5eresi6e 9C'CCC TL - D 1C /D? tutarl Ti4ari mal satn alm"6r'l1ili maln firma6a
1elmesi iin na*li6e firmasna na*li6e be,eli olara* :CC TL - D 1C /D? tutarn,a borlanlm"tr'Pa$la4a*
*a6tlarI
<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
1icari Mallar hesab 87.977
#ndirilecek '&) hesab 8.797
>atclar 88.777
&ier ticari borlar 997 2akliye, >igorta, 'rtasiye, demirba almak
<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
#AT!R %3%D: 1icari teamllere uygun olmayan bor ve alacak ilemlerinden kaynaklanmayan tamamen hatr ilikisine
dayal aln! verilen senetler hatr senedi olarak tanmlanr.#atr senetleri aln,An,a DiAer e"itli borlar hesabn,a
ta*i$ e,ilir'#atr sene,i 5eril,iAin,e ise DiAer e"itli ala4a*lar hesabn,a ta*i$ e,ilir'
>rne*: Birma na*it ihti6a4n *ar"lama* ama46la mF"terisin,en 1CC'CCC TL bir senet alm"tr'l1ili sene,i
ban*a6a 5a,esin,en .n4e =:'CCC TL 6e satm"tr'Bu i"lem,en 8 1Fn sonra alm" ol,uAu sene,i mF"terisine
.,emi"tir'
A) enet almasnn *a6, D) ene,i 5eren firmann senet 5er,iAin,e 6a$a4aA *a6t
++++++++++++++++ 0++++++++++++++ ++++++++++++++++++++++ 0 ++++++++++++++++
.lacak senetleri 677.777 &ier 4eitli .lacaklar 677.777
&ier 4eitli orlar 677.777 or senetleri 677.777
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<
B) ene,in ban*a6a satlmas /a6, %) ene,i 5eren Birmann ene,i tahsil %ttiAin,e *a6t
+++++++++++++ 0++++++++++++++++ +++++++++++++++++++++ 0 +++++++++++++++++
ankalar H9.777 'asa 677.777
'omisyon +iderleri 9.777 &ier 4eitli .lacaklar 677.777
.lacak senetleri 677.777 <<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<
<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
G) ene,in MF"teri6e .,enmesi *a6, B) ene,i 5eren Birmann enet tutarn .,e,iAin,e
<<<<<<<<<<<<<< =<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
&ier 4eitli orlar 677.777 or senetleri hesab 677.777
'asa 677.777 'asa 677.777
<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
O!/AR!LM!K TA#?LL%R
"a! itibari ile bor senedi niteliindedir.(zun vadeli mali borlarn en gzel simgesidir.2ominal deer zerinden kayt
altna alnr.
1) Tah5il O*arlmas:1ahvil kartldnda nominal deer zerinden 4karlm tahviller hesabna .lacak kayd,
ankalar hesabna halka arz tutar zerinden bor kayd, aradaki olumlu fark ise menkul kymet ihra fark
hesabnda taki! edilir.
<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<
Ban*alar 8:CECC
M'/6mat hra far* :C'CCC
O*arlm" tah5iller 9CC'CCC /sa 5a,eli Olursa
+++++++++++++++++ 0 ++++++++++++++++++ O*arlm" bono 5e senetler hesab
7) /sa ?a,e6e ,.nF"tFrFlmesi:1ahvilin deme sresi yaklatnda 'sa vadeye dnen ksm kadar 4karlm
tahviller hesabna bor, 1ahvil ana!ara bor taksit ve faiz demeleri hesabna alacak kayd ya!lr.
<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
O*arlm" Tah5iller VV
Tah5il Ana$ara Bor Ta*sit 5e Bai@ >,emeleri VV
11
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
8) >,enmesi:
<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
Tah5il Ana$ara bor bor ta*sit 5e fai@ .,emeleri VV
Ban*alar VV
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
9) Men*ul /6met hra far*nn ,.neme 1i,er 6a@lmas
++++++++++++++++++++ 0++++++++++++++++++++++++++
Binansman Gi,erleri VV
Men*ul /6met ihra far* VV D.neme isabet e,en *sm *a,ar
++++++++++++++++++++++ 0 ++++++++++++++++++++++
>rne*:Birma 9 Pl 5a,eli <CC'CCC TL nominal ,eAerli tah5illerini LCC'CCC TL 6e hal*a ar@ etmi"tir'/sa 5a,e6e
,.nen 5e .,enen *sm 1L:'CCC TL ,ir
+++++++++++++++++ 0 ++++++++++++++++++++++++
ankalar -77.777
Menkul 'ymet #hra fark 677.777
4karlm tahviller ?77.777
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<< Men*ul /6met ihra far* H 1CC H 7:'CCC
4karlm tahviller 6-9.777 9
1ahvil ana!ara bor taksit faiz demeleri 6-9.777
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<
1ahvil .na!ara or taksit faiz demeleri 6-9.777
ankalar 6-9.777
<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<<<<<<
/inansman +iderleri ;9.777
Menkul 'ymet ihra fark ;9.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<
1= %6lFl 7C11 al
>Z/AP3A/LAR
/urulu" srasn,a i"letme6e *onulan serma6e tutar ile birli*te ,aAtlma6$ "ir*ette bra*lan ,.nem net
*arE 1emi" 6l *arlarE serma6e 5e *ar 6e,e*lerini *a$sa6an 1ru$tur'5e "u hesa$lar,a ta*i$ e,ilir'
erma6e hesab
*denmemi >ermaye , 5 0
>ermaye yedekleri
'ar yedekleri
+emi yl karlar
+emi yl zararlar
&nem net kar
&nem net zarar
A)erma6e taahhFt %,ilmesi:
++++++++++++++++ 0 +++++++++++++++++++
>,enmemi" erma6e XX
erma6e XX
+++++++++++++++++ 0 +++++++++++++++++
B) TaahhF,Fn 6erine 1etirilmesi
+++++++++++++++++ 0 +++++++++++++++++++
/asa XX
>,enmemi" erma6e XX
+++++++++++++++++++ 0 +++++++++++++++
P%D%/L%R
erma6e Pe,e*leri /ar Pe,e*leri
%isse senedi #hra Drimleri "asal yedekler
%isse senedi i!tal karlar >tat "edekleri
Maddi &uran varlk yeniden deerleme artlar @laanst yedekler
#tirakler yeniden deerleme artlar *zel fonlar
&ier sermaye yedekleri
Pasal 6e,e*ler: "asalara gre ayrlmak zorunda bulunan yedeklerdir'
tatF 6e,e*leri: Girket ana szlemesi gereince ayrlmas gereken yedeklerdir.
OlaAanFstF 6e,e*ler: Girket genel kurul karar ile , yetkili organlarca 0 ayrlan yedeklerdir.
>@el fonlar: 6enileme ama46la *arl ,uran 5arl* sat"larn,a el,e e,ilen *arn ta*i$ e,il,iAi hesa$tr'8 6l sFre
ile bu hesa$ta be*ler'8 6l ierisin,e 6enileme 1ere*le"mese "u *a6tla DiAer OlaAan," 1elir 5e *arlar hesabna
a*tarlr'
++++++++++++++++++ 0 +++++++++++++++++++
*zel fonlar II
&ier olaand gelir ve karlar II
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
>@el fonu bulunan ,uran 5arl* 6enilen,iAi @aman 6eni alnan ,uran 5arlAn il* 6l*i amortisman 1i,eri
.@el fonlar,an *ar"lanr'
12
++++++++++++++++ 0++++++++++++++++++
*zel /onlar hesab II
irikmi amortismanlar II
++++++++++++++++ 0 ++++++++++++++++++
>rne*: Birma ;C'CCC TL mali6etli 9C'CCC TL amortisman bulunan ,emirba"n 6enisini alma* ama46la 8C'CCC TL
- D 1C /D? ile tamamo $e"in olara* satm"tr'l1ili ,emirba"n 6erine tamam $e"in 1CC'CCC TL - D 1C /D?
tutarl 6eni ,emirba" satn alnm"tr'Peni alnan ,emirba"n ,.nem sonun,a hesa$lanan amortisman 1i,eri
7:'CCC TL olara* belirlenmi"tir'
<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
irikmi .mortismanlar 87.777
'asa CC.777
&emirbalar %esab :7.777
%esa!lanan '&) %esab C.777
*zel fonlar hesab 67.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
&emirbalar %esab 677.777
#ndirilecek '&) 67.777
'asa 667.777
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
*zel /onlar hesab 67.777
+enel ynetim +iderleri 69.777
irikmi amortismanlar ;9.777
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
/ARDA3 P%D%/ APR!LMA!
++++++++++++++++++++ 0 +++++++++++++++++++
D.nem net *ar XX
Gemi" Pl *arlar XX Gemi" Pl *arlarnn ,e5ri
+++++++++++++++++++ 0 +++++++++++++++++++
Gemi" Pl *arlar XX
Pasal Pe,e*ler XX
tatF Pe,e*leri XX Pe,e* a6rlmas
OlaAanFstF 6e,e*ler XX
++++++++++++++++++++ 0 ++++++++++++++++++
%RMAP% P%D%/L%R:
#isse ene,i hra &rimleri: #al*a alma* 6olu6la serma6e artrmn benimse6en A'K lerin *artm" ol,u*lar
hisselerineE borsa,a nominal ,eAerlerinin ,aha F@erin,e bir fi6atla satmalar ,urumun,a ara,a*i $o@itif far*n
ta*i$ e,il,iAi hesa$tr'
>rne*: /irma ?77.777 1N 2ominal deerli hisseyi halka arz etmek yoluyla sermaye artrm yolunu benimsemitir., 2ominal
deer kadar taahht kayd ya!mtr0ilgili hisseler banka aracl ile 6.977.777 1N halka arz edilmitir.ya!lacak kaytlar.
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
*denmemi >emaye ?77.777
>emaye ?77.777
<<<<<<<<<<<<<<<<<<<<<= <<<<<<<<<<<<<<<<<
ankalar 6.977,777
*denmemi semaye ?77.777
%isse senedi ihra Drimi -77.777
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<
#isse ene,i $tal *arlar: erma6e taahhF,FnF 6erine 1etirmemi" 5e6a orta*l*tan atlmasna *arar 5erilen
ortaAn hisse $a6nn bir ba"*a ortaAa ,aha 6F*se* bir be,elle satlmas ,urumun,a ara,a*i $o@itif far*n
i@len,iAi hesa$tr'
>rne*: 87.777 1N sermaye taahhd bulunan L 9 !ay hakk sz konusu olan ortak . nn sermaye taahdn yerine
getirmemesinden dolay !ay hakk i!tal edilerek ayn tutarl hisse -7.777 1N ye ortak ye nakit olaraOk satlmtr.
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
>ermaye 87.777
@rtak, .0
*denmemi >ermaye 87.777
<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
*denmemi >ermaye 87.777
@rtak , 0 >n4e*inin taahhF,F *a,ar
>ermaye 87.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
'asa -7.777
@rtak , 0
*denmemi >ermaye 87.777
%isse senedi i!tal karlar C7.777
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<
Ma,,i Duran 5arl* Peni,en DeAerleme art"lar: 6eni,en ,eAerleme i"lemi 6F*se* enflas6on ,.nemlerin,e
ulusal $ara 4insin,en ifa,e e,ilen ,eAerlerin ,eAer *a6$larn orta,an *al,rma* ama46la 6a$lan
,F@enlemeler,ir'( ,eAer art" 6a$la4a*sa bu1Fn*F ,eAerinin belirlenmesi i"lemi,ir')
13
>rne*: 677.777 1N maliyetli 87.777 1N birikmi amortisman bulunan demirba iin L 87 oran zerinden yeniden deerleme
ilemi ya!lmtr."a!lacak hesa!lama ve envanter kaydP
"eniden deerleme oran L 87
&emirba 677.777 L 87 A 87.777
irikmi amortismanlar 5 87.777 L 87 5 6:.777
:7.777 X L 87 A ;8.777 ;8.777 M'D'?'P'D Art"
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<
&emirbalar %esab 87.777
M.&.) "eniden deerleme artlar ;8.777
irikmi .mortismanlar 6:.777
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<
D>3%M O3U G%LR GD%R ?% %3?A3T%R KL%ML%R
D>3%MO3U KL%ML%R:
1) +enel geici mizan
7) $nvanter #lemleri
8) 'esin Mizan Bor /alan bilanonun a*tifini
9) Mali 1ablolar Bilano 5e 1elir tablosu
:) 'a!an kaytlar
MZA3: "evmiye defterine ya!lan gnlk ilemlerin byk deftere doru olarak aktarl! aktarlmadn kontrol etmeye
yarayan aratr.
Ku %"itli*leri tutmas 1ere*ir Bor To$lam H Ala4a* to$lamH 6e5mi6e to$lam
Bor *alan W ala4a* *alan
Mi@an TFrleri
1) Ara Mi@an: &nem iinde herhangi bir zaman ya!lr
7) A6l* Mi@an: %er ayn sonunda ya!lr
8) Genel Gei4i Mi@an: &nem >onu en5anter,en .n4e ya!lr
9) /esin Mi@an: &nem sonu en5anter,en sonra ya!lr.
D>3%M O3U /AR ZARAR #%A&LAMA! ?% BLA3OOPA D%?R%DLM%
1) Mali6et #esa$larnn Gelir tablosuna De5ri
<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
;8C Ar- Ge Gi,erleri hesab XX
;81 &a@ at" DaA' Gi,erleri #esab XX
;87 Genel P.netim Gi,erleri hesab XX
;;C /sa 5a,eli Borlanma 1i,erleri #esab XX
;;1 U@un ?a,eli Borlanma Gi,erleri hesab XX
L:1 Ar- Ge Gi,erleri 6anstma hesab XX
L;1 &a@ sat" ,aA' Gi,erleri 6anstma hesab XX
LL1 Genel 6.netim Gi,erleri 6anstma hesab XX
L<1 Binansman 1i,erleri 6anstma hesab XX
++++++++++++++++++++++++ 0 ++++++++++++++++++++++++++++++++
7) Panstma #esa$lar ile mali6et hesa$larnn *ar"l*l *a$atlmas
+++++++++++++++++++++++++++ 0 ++++++++++++++++++++++++++++++++
L:1 Ar- Ge Gi,erleri 6anstma hesab XX
L;1 &a@ sat" DaAi Gi,erleri Panstma hesab XX
LL1 Genel P.netim Gi,erleri Panstma hesab XX
L<1 Binansman Gi,erleri 6anstma hesab XX
L:C Ar-Ge 1i,erleri XX
L;C &a@ sat" DaA' Gi,erleri XX
LLC Genel P.netim 1i,erleri XX
L<C Binansman Gi,erleri XX
+++++++++++++++++++++++++++++ 0 ++++++++++++++++++++++++++++++++
8) Gi,erlerin ;=C D.nem /0Z hesabna ,e5ri :H7 &nem '=F %esab
<<<<<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<
:H7 &nem '=F %esab II +iderler +elirler
+ider %esa!lar II
<<<<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
9) Gelirlerin ;=C D.nem /0Z hesabna De5ri
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<
+elir %esa!lar II
&nem '=F %esab II
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<5
/AR!3 BLA3OOPA D%?R
14
Muhasebe D;saymak,lmek, tartmak
Muhasebe !" D#$eltme kaytlar
:H7 &nem '=F hesab +++++++++++++++++++++ 0 ++++++++++++++++++++++
:H7 &nem '=F hesab ;.777
6.777 C.777 :H6 &.' vergi ve &ier ".". 'ar 8.77 D.nem /arnn
:H; &nem 2et '=F %esab 6.:77 netle"tirilmesi
7'CCC /ar +++++++++++++++++++ 0 ++++++++++++++++++++
- 9CC ?er1i :H; &nem 2et '=F 6.:77
1';CC 3et *ar 9H7 dnem net kar hesab 6.:77 /arn bilano6a a*ta
+++++++++++++++++++++ 0 ++++++++++++++++++++++ rlmas
:H6 &.' vergi ve &ier "." 'ar. 877
C-7 &.' vergi ve &ier "." karl 877 5er1i /ar"l*lar
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<< nn Bilano6a a*tarlmas
C-7 &.' vergi ve dier "." kar 877
C:7 *denecek vergi ve fonlar hesab 877 Taha**u* etmesi
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<<<
C:7 *denecek vergi ve /onlar 877
'asa 877 >,enmesi
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
ZARAR!3 BLA3OOPA D%?R
:H7 &nem '=F hes <<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<<
:H; &nem net '=F %esab 6.777
8.777 C777 :H7 &nem '=F hesab 6.777 Zararn net
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<< le"tirilmesi
1'CCC Zarar 9H6 &nem 2et Farar 6.777
:H; &nem net '=F hesab 6.777 Zaran bilan
<<<<<<<<<<<<<<<<<<<<= <<<<<<<<<<<<<<<<<<<<<<< o6a ,e5ri
7C %6lFl 7C11 Oar"amba
G%LR GD%R D>3%M O3U %3?A3T%RL%Ri
Gelir taha**u*lar: #esa$lanm" ha* *a@anlm" fa*at henF@ tahsil e,ilmemi" 1elirlerin ta*i$ e,il,iAi a*tif
*ara*terli bir bilano hesab,r'
>rne*:/irma bankada atl durumda bulunan 677.777 1N sini $yll ;766 tarihinde L :7 /aiz oran zerinden vadeli mevduat
haline dntrmtr.u #lem bir yl sresi iin ya!lmtr. A) Me5,uatn 5a,eli hale ,.nF"Fm *a6,
B) 8101707C11 tarihin,e 6a$la4a* *a6t
G) ?a,e bitimin,e 6a$la4a* *a6t
A)+++++++++++++++++++++ 0 +++++++++++++++++
ankalar %esab 677.777
)adeli Mevduat hesab 677.777 I L :7 A :7.777 A 9.777 .ylk faiz
ankalar hesab 677.777 6;
Mevduat hesab
B)<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
+elir 1ahakkuklar ;7.777 $yll Q$kim Q 'asm Q .ralk A ;7.777
/aiz +elirleri hesab ;7.777 &neme isabet eden ksm kadar yazlr.
G)<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
ankalar hesab :7.777
+elir tahakkuklar ;7.777 Taha**u* hesa$lar ,.nem 1eliri *a5ram 1ereAi *ullanlr'
/aiz gelirleri hesab 87.777
<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
Gi,er taha**u*lar: hesa$lanm" fa*at henF@ .,eme,e bulunulmam" ,aha sonra .,ene4e* olan 1i,erlerin ta*i$
e,il,iAi hesa$tr'
>rne*: /irmaya elektrik kurumunca C.777 1N lik faturayla bor bildiriminde bulunulmutur.ilgili elektrik gider tutar 69 gn
sonra denecektir.ilgili gider +enel ynetim faaliyetleri iin kullanlan bir giderdir.
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<
+enel "netim +iderleri C.777
+ider tahakkuklar C.777
<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<
+ider tahakkuklar C.777
'asa C.777
<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<<
G%L%G%/ APLARA AT G%LRL%R ?% GD%RL%R
>,eme 6a,a tahsilat 6a$lmam"sa H taha**u* hesa$lar
>,eme 6a,a tahsilat 6a$lm"sa H Gele4e* a6lara ait 1elirler 6a,a 1i,erler
>rne*: #letme sahibi olduu de!oyu ir ylna tamam !ein .ustos ;766 tarihinde ;8.777 1N ye kiraya vermitir.
<<<<<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<
'asa ;8.777 79'CCCH 7'CCC 'asa ;8.777
+elecek aylara ait gelirler ;;.777 17'CCC &ier olaan gelir ve karlar 67.777
&ier olaan gelir ve karlar ;.777 gelecek aylara ait gelirler 68.777
<<<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<
A6l* Ra$orlama: a,e4e o a6a isabet e,en Pll* Ra$orlama : O 6la isabet e,en a6lar 1elir
tutar 1elir 6a@lr' Pa@lr
>rne*: Birma Mart 7C1C ,e ,e$osunu 6ll* ;C'CCC TL 6e *ira6a 5ermi"tir'Tamamn $e"in tahsil etmi"tir'her i*i
6a*la"ma 1.re ,e 6a$la4a* *a6tlarI
A)A6l* Ra$orlama++++++ 0 +++++++++++++++ B) Pll* Ra$orlama++++++ 0 ++++++++++++
'asa :7.777 'asa :7.777
15
&ier olaan gelir ve karlar 9.777 &ier olaan gelir ve karlar 97.777
+elecek aylara ait gelirler 99.777 gelecek aylara ait gelirler 67.777
<<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<5 = <<<<<<<<<<<<<<<<
JJJ 3ot : Durum belirtilmemi"se 6ll* esas alnr'
>rne*: #letme bir 6llAna 9<'CCC TL ,en tamam $e"in olma* F@ere temmu@ 7C11 tarihin,e bir ,e$o
*iralam"tr'
A)A6l* ra$orla++++++++ 0+++++++++++++++ B)Pll* Ra$orlama+++++++ 0+++++++++++++
+enel ynetim giderleri 8.777 +enel ynetim giderleri ;8.777
+elecek aylara ait giderler 88.777 +elecek aylara ait gelirler ;8.777
'asa 8?.777 kasa 8?.777
<<<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<< <<<<<<<<<<<<<<<<<<<<<<<<<55 =<<<<<<<<<<<<<<<
D>3%M O3U G%LR GD%R D2Z%LTM% /AP!TLAR!
>rne*: Birma ,.nem iin,e $e"in tahsil e,ere* ,iAer olaAan 1elir 5e *arlar hesabna *a6,ettiAi 9C'CCC Liral*
,an"manl* 1elirinin 8C'CCC Liral* *smnn 1ele4e* hesa$ ,.nemine ait ol,uAunu sa$tam"tr'
<<<<<<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<< &ier olaan gelir karlar
&ier olagan gelir ve karlar C7.777 C7.777 87.777
+elecek .ylara ait gelirler C7.777
<<<<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<< +elecek &neme kalan 'sm
>rne* : Birma ,.nem iin,e $e"in olara* tahsil e,ere* DiAer olaAan 1elir 5e *arlar hesabna *a6,ettiAi 9C'CCC
1elirin 1C'CCCLiral* *smnn l1ili hesa$ ,.nemine ait ol,uAunu sa$tam"tr'
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<< &ier olaan gelir ve karlar
&ier olaan gelir ve karlar C7.777 C7.777 87.777
+elecek aylara ait gelirler C7.777
<<<<<<<<<<<<<<< = <<<<<<<<<<<<<<<<<<<<<
>rne*: "letme ,.nem sonun,a 6a$tA ,enetim,e 1enel 6.netim 1i,erlerine *a6,ettiAi ;C'CCC Liral* 1i,erin
7C'CCC Liral* *smnn 4ari ,.neme ait ol,uAunu sa$tam"tr'
<<<<<<<<<<<<<<<5 =<<<<<<<<<<<<<<<<<<<<<< +enel ynetim +iderleri
+elecek .ylara ait +iderler 87.777 :7.777 87.777
+enel "netim giderleri 87.777
<<<<<<<<<<<<<<<< =<<<<<<<<<<<<<<<<<<<<<<<<
>rne*:
&nem ba ticari mallar 67.777 Ti4ari Mallar #esab
&nem ii almlar 87.777 &.ba mevcut 67.777 ;7.777 .l iadesi
.l +iderleri 97.777 .llar 87.777 55555555 .l #skontosu
.l iadesi ;7.777 .l +iderleri 97.777 5555555 & >onu Mevcut
&nem sonu mevcut 67.777
+.ynetim giderleri 9.777 677.777 5 ;7.777 A ?7.777
Daz. >at da. +iderleri 69.777 >atan ticari maln maliyeti A 1icari mallar hesab bor kalan 5 &>M
"urtii satlar 687.777 A ?7.777 B 67.777
/aaliyet '=F AP A -7.777
"urtii satlar 687.777
>atlarn maliyeti , 5 0 -7.777
<<<<<<<<<<<<<<<<<<<<<<<<<<<<<
BR2T AT!K /0Z LC'CCC
+enel "netim +id , 5 0 9.777
Daz sat &a. +id , 5 0 69.777
<<<<<<<<<<<<<<<<<<<<<<<<<<<<
BAALP%T /0Z :C'CCC
16
nemli NOT:
/ar"l* a6rlmas
htiyatllk ***
Gele4e* 5e taha**u* hesa$larnn *ullanlmas
Dnemsellik ***
Rees*ont #esa$lanmas
Dnemsellik ***
Oe*lerin enetlere De5ri
zn ncelii ***
Biim,en o* ieriAin ,i**ate alnmas
zn ncelii
3isbi aArl* 5e ,eAerin ,i**ate alnmas
nemlilik
Bir /alemin oranMnnD 7C FstFne *tAn,a a6r bir ba"l* olara* 1.sterilmesi
nemlilik ***
Di$notlar,a belirtme
Tam aklama
Ala4a* senetlerine rees*ont hesa$lan,A iin bor senetleri iin ,e hesa$lanmas
Tutarllk
"letme $oliti*alarnn birbirini i@le6en ,.nemler,e ,eAi"tirilme,en u61ulanmas
Tutarllk
Bilano %"itliAini saAla6an *a5ram
Kiilik
Orta*lara borlar Orta*lara ala4a*lar hesabnn *ullanlmas
Kiilik ***
Mali6et be,eli ile *a6t
aliyet esas
istemlerin b.l1elere ,a6anmas
!erilerin "#enilir $lmas
/amu 6ararnn ( 5er1i ) 1.@etilmesi
%$syal s$rumluluk
"letme .mrFnFn snrs@ *abul e,ilmesi
%reklilik
Belli @aman 5e ,.nemlerin ba@ alnmas
17
Dnemsellik
18