TEK DZEN HESAP PLANI

(The Uniform Chart Of Accounts)

100
101
102
103
108
110
111
112
118

Kasa
Alnan ekler
Bankalar
Verilen ek ve deme Emirleri (-)
Dier Hazr Deerler
Hisse Senetleri
zel Kesim Tahvil, Senet, Bonolar
Kamu Kesim Tahvil,Senet, Bonolar
Dier Menkul Kymetler

Cash
Cheques Received
Banks
Cheques Given and Payment Orders(-)
Other Liguid Assets
Common Stocks
Private Sector Bonds, Notes and Shares
Public Sector Bonds, Notes And Shares
Other Marketable Securities

119
120
121
122

Menkul Kymet Deer Dkl Karl (-)

Alclar
AlacakSenetleri
Alacak Senetleri Reeskontu (-)

Provision for Decrease in Value of Marketable

Sec.(-)
Customers
Notes Receivable
Rediscount of Notes Receivables (-)

124
126
127
128

Kazanlmam Finansal Kiralama Faiz Gelirleri

(-)
Verilen Depozito ve Teminatlar
Dier Ticari Alacaklar
pheli Ticari Alacaklar

Unearned Lease Interest Income (-)

Deposits and Guarantees Given
Other Trade Receivables
Doubtful Trade Receivables

129
131
132
133
135
136
137
138
139
150
151
152
153
157
158
159
170

pheli Ticari Alacak Karl (-)

Ortaklardan Alacaklar
tiraklerden Alacaklar
Bal Ortaklklardan Alacaklar
Personelden Alacaklar
Dier eitli Alacaklar
Dier Alacak Senetleri Reeskontu (-)
pheli Dier Alacaklar
pheli Dier Alacaklar Karl (-)
lk Madde ve Malzeme
Yar Mamuller
Mamuller
Ticari Mallar
Dier Stoklar
Stok Deer Dkl Karl (-)
Verilen Sipari Avanslar
Yllara Yaygn naat ve Onarm Maliyetleri

Provisions for Doubtful Trade Receivables (-)

Due from Shareholders
Due from Participations
Due from Subsidiaries
Due from Personnel
Other Receivables
Discounts on Other Notes Receivables(-)
Other Doubtful Receivables
Provision for Other Doubtful Receivables(-)
Raw Materials and Supplies
Semi-finished Goods in Production
Finished Goods
Trade Goods
Other Inventories
Provision for Inventories (-)
Advances Given to Suppliers
Contract Progress Costs

178
179
180
181
190

Yllara Yaygn naat Enflasyon Dzeltme

Hesab
Taeronlara Verilen Avanslar
Gelecek Aylara Ait Giderler
Gelir Tahakkuklar
Devreden KDV

Inflation Adjustments on Contract Progress

Advances Given to Sub-Contractors
Prepaid Expense for The Following Months
Income Accruals
Deferred VAT

191
192
193
195
196
197
198
199
220
221
222

ndirilecek KDV
Dier KDV
Pein denen Vergi ve Fonlar
Avanslar
Personel Avanslar
Saym Tesellm Noksanlar
Dier eitli Dnen Varlklar
Dier Dnen Varlklar Karl (-)
Alclar
Alacak Senetleri
Alacak Senetleri Reeskontu (-)

Deductible VAT
Other VAT
Prepaid Taxes and Funds
Work Advance
Advance Given To Personnel
Stock Count and Delivery Shortages
Other Current Assets
Provision for Other Current Assets (-)
Customers
Notes Receivable
Rediscount on Notes Receivables (-)

224
226
229
231
232
233
235
236
237
239
240

Kazanlmam Finansal Kiralama Faiz Gelirleri

(-)
Verilen Depozito ve Teminatlar
pheli Alacaklar Karl (-)
Ortaklardan Alacaklar
tiraklerden Alacaklar
Bal Ortaklklardan Alacaklar
Personelden Alacaklar
Dier eitli Alacaklar
Dier Alacak Senetleri Reeskontu (-)
pheli Dier Alacaklar Karl (-)
Bal Menkul Kymetler

Unearned Lease Interest Income (-)

Deposits and Guarantees Given
Provison for Doubtful Receivables
Due from Shareholders
Due from Participations
Due from Subsidiaries
Receivables From Personnel
Other Receivables
Rediscount on Other Notes Receivable (-)
Provision for Other Doubtful Receivables(-)
Long Term Securities

Bal Menkul Kymetler Deer Dkl

241 Karl (-)
242 tirakler
243 tiraklere Sermaye Taahhtleri (-)

Decrease in Value of Long Term Marketable

Securities (-)
Participations
Capital Commitments for Participations (-)

tirakler Sermaye Paylar Deer Dkl

244 Karl (-)
245 Bal Ortaklklar
246 Bal Ortaklk Sermaye Taahhtleri (-)

Decrease in Value of Participations' Shares (-)

Subsidiaries
Capital Commitments for Subsidiaries (-)

Bal Ortaklklar Sermaye Paylar Deer

247 Dkl Kr. (-)
248 Dier Mali Duran Varlklar

Decrease in Value of Subsidiaries Shares (-)

Other Financial Assets

249
250
251
252
253
254
255
256
257
258
259

Dier Mali Duran Varlklar Deer Dkl

Kr. (-)
Arazi ve Arsalar
Yeralt ve Yerst Dzenleri
Binalar
Tesis, Makina ve Cihazlar
Tatlar
Demirbalar
Dier Maddi Duran Varlklar
Birikmi Amortismanlar (-)
Yaplmakta Olan Yatrmlar
Verilen Avanslar

Decrease in Value of Other Financial Assets (-)

Land
Land Improvements
Buildings
Machinery,Equipment and Installations
Motor Vehicles
Furniture and Fixtures
Other Tangible Fix Assets
Accumulated Depreciation(-)
Construction in Progress
Fix Assets Advances Given

260
261
262
263
264
267
268
269
271
272
277
278
279
280
281
291
292
293

Haklar
erefiyeler
Kurulu ve rgtlenme Giderleri
Aratrma ve Gelitirme Giderleri
zel Maliyetler
Dier Maddi Olmayan Duran Varlklar
Birikmi Amortismanlar (-)
Verilen Avanslar
Arama Giderleri
Hazrlk ve Gelitirme Giderleri
Dier zel Tkenmeye Tabi Varlklar
Birikmi Tkenme Paylar (-)
Verilen Avanslar
Gelecek Yllara Ait Giderler
Gelir Tahakkuklar
Gelecek Yllarda ndirilecek KDV
Dier KDV
Gelecek Yllar htiyac Stoklar

Rights
Goodwill
Pre-operating Expenses
Research and Development Expenses
Special Cost
Other Intangible Fixed Assets
Accumulated Amortization(-)
Advances Given to Suppliers
Research Expenses
Preperation and Development Expenses
Other Depletable Assets
Accumulated Depletion (-)
Advances Given
Prepaid Expenses for the Following Years
Income Accruals
VAT Deductible for the Following Years
Other VAT
Long Term Stocks

294
295
297
298
299
300
301

Elden karlacak Stoklar ve Maddi Duran

Varlklar
Pein denen Vergiler ve Fonlar
Dier eitli Duran Varlklar
Stok Deer Dkl Karl (-)
Birikmi Amortismanlar (-)
Banka Kredileri
Finansal Kiralama lemlerinden Borlar

Inventories and Tangible Fixed Assets to be

Sold
Prepaid Expenses and Funds
Other Fixed Assets
Decrease in Value of Stocks (-)
Accumulated Depreciation (-)
Bank Loans
Leasing Payables

Ertelenmi Finansal Kiralama Borlanma

302 Maliyetleri (-)

Interest Payables of Deferred Lease Costs (-)

Uzun Vadeli Kredilerin Ana Para,Taksitleri ve

303 Faizleri

Current Maturities of Long Term Credits and

Accrued Interest

304
305
306
308
309
320
321
322
326
329
331
332
333
335
336

Tahvil Anapara, Bor, Taksit Faizi

karlm Bonolar ve Senetler
karlm Dier Menkul Kymetler
Menkul Kymetler hra Fark (-)
Dier Mali Borlar
Satclar
Bor Senetleri
Bor Senetleri Reeskontu (-)
Alnan Depozito ve Teminatlar
Dier Ticari Borlar
Ortaklara Borlar
tiraklere Borlar
Bal Ortaklklara Borlar
Personele Borlar
Dier eitli Borlar

Current Maturities of Bonds and Accrued

Interest
Bonds and Notes Issued
Other Securities Issued
Value Difference of Securities Issued (-)
Other Financial Liabilities
Suppliers
Notes Payable
Rediscount on Notes Payables (-)
Deposits and Guarantees Taken
Other Trade Payables
Due to Shareholders
Due to Participations
Due to Subsidiaries
Due to Personnel
Other Liabilities

337
340
349
350

Dier Bor Senetleri Reeskontu (-)

Alnan Sipari Avanslar
Alnan Dier Avanslar
Yllara Yaygn naat ve Onarm Hakedileri

Rediscount on Other Notes Payable (-)

Advances Received
Other Advances Received
Contract Progress Income

Yllara Yaygn naat Enflasyon Dzeltme

358 Hesab
360 denecek Vergi ve Fonlar
361 denecek Sosyal Gvenlik Kesintileri

Inflation Adjustments on Contract Progress

Income
Taxes And Funds Payables
Social Security Premiums Payable

Vadesi Gemi Ertelenmi veya Taks. Vergi ve

368 Dier Yk.
369 denecek Dier Ykmllkler

Overdue,Deferred or Restructed Taxes and

Other Libilities
Other Liabilities Payable

Dnem Kar Vergi ve Dier Yasal Ykmllk

370 Karl

Prov. for Income Taxes and Oth.Legal Liabilities

371
372
373
379
380
381
391
392
393
397
399
400
401

Dnem Kar Pein denen Vergi ve Dier Yk.

(-)
Kdem Tazminat Karl
Maliyet Giderleri Karl
Dier Bor ve Gider Karlklar
Gelecek Aylara Ait Gelirler
Gider Tahakkuklar
Hesaplanan KDV
Dier KDV
Merkez ve ubeler Cari Hesab
Saym ve Tesellm Fazlalar
Dier eitli Yabanc Kaynaklar
Banka Kredileri
Finansal Kiralama lemlerinden Borlar

Prepaid Taxes and Funds on Profit for the

Period
Provision for Employee Termination Benefits
Provision For Expenses Relating To Costing
Provision for Other Liabilities and Expenses
Short Term Deferred Income
Expense Accruals
VAT Calculated
Other VAT
Head Office and Branch Current Accounts
Stock Count Delivery Surpluses
Other Short Term Liabilities
Bank Loans
Leasing Payables

402
405
407
408
409
420
421
422
426
429
431
432
433
436
437

Ertelenmi Finansal Kiralama Borlanma

Maliyetleri (-)
karlm Tahviller
karlm Dier Menkul Kymetler
Menkul Kymetler hra Fark (-)
Dier Mali Borlar
Satclar
Bor Senetleri
Bor Senetleri Reeskontu (-)
Alnan Depozito ve Teminatlar
Dier Ticari Borlar
Ortaklara Borlar
tiraklere Borlar
Bal Ortaklklara Borlar
Dier eitli Borlar
Dier Bor Senetleri Reeskontu (-)

Deferred Lease Interest Payables (-)

Bonds Issued
Other Marketable Securities Issued
Value Differences of Securities Inssued (-)
Other Financial Liabilities
Suppliers
Notes Payable
Rediscount on Notes Payable(-)
Deposits and Guarentees Taken
Other Trade Payables
Due to Shareholders
Due to Participations
Due to Subsidiaries
Other Payables
Rediscount on Notes Payable (-)

Kamuya Olan Ertelenmi veya Taksitlendirilmi

438 Borlar
440 Alnan Sipari Avanslar

Deferred or Restructed Debts of Public Sector

Advances Received

449 Alnan Dier Avanslar

Other Advances Received

472
479
480
481

Kdem Tazminat Karlklar

Dier Bor ve Gider Karlklar
Gelecek Yllara Ait Gelirler
Gider Tahakkuklar

Provisions for Employee Termination Benefits

Provisions for Other Liabilities and Expenses
Long Term Deferred Income
Expense Accruals

492
493
499
500
501

Gelecek Yllara Ertelenen veya Terkin Edilecek

KDV
Tesise Katlma Paylar
Dier eitli Uzun Vadeli Yabanc Kaynaklar
Sermaye
denmemi Sermaye (-)

Long Term Deferred or Postponed VAT

Installation Participation
Other Long Term Liabilities
Share Capital
Unpaid Share Capital(-)

502 Sermaye Dzeltmesi Olumlu Farklar

503
520
521
522
523
529
540
541
542
548
549
570
580
590
591
600
601
602
610
611
612
620
621
622
623
630

Sermaye Dzeltmesi Olumsuz Farklar (-)

Hisse Senedi hra Primleri
Hisse Senedi ptal Karlar
M.D.V. Yeniden Deerleme Artlar
tirakler Yeniden Deerleme Artlar
Dier Sermaye Yedekleri
Yasal Yedekler
Stat Yedekleri
Olaanst Yedekler
Dier Kar Yedekleri
zel Fonlar
Gemi Yllar Karlar
Gemi Yllar Zararlar
Dnem Net Kar
Dnem Net Zarar
Yurtii Satlar
Yurtd Satlar
Dier Gelirler
Sat adeleri (-)
Sat Iskontolar (-)
Dier ndirimler (-)
Satlan Mamuller Maliyeti (-)
Satlan Ticari Mallar Maliyeti (-)
Satlan Hizmet Maliyeti (-)
Dier Satlarn Maliyeti (-)
Aratrma ve Gelitirme Giderleri (-)

Pozitive Distinction from Share Capital

Adjustment
Negative Distinction from Share Capital
Adjustment (-)
Share Premium
Share Premium of Cancelled Shares
Revaluation Fund of Tangible Fixed Assets
Revaluation Fund of Investments
Other Share Capital Reserves
Legal Reserves
Special Reserves
Extraordinary Reserves
Other Profit Reserves
Special Funds
Previous Year's Profits
Previous Year's Losses
Net Profit For The Period
Net Loss For The Period
Domestic Sales
Export Sales
Other Sales
Sales Returns (-)
Sales Discounts (-)
Other Discounts (-)
Cost of Goods Solds(Product) (-)
Cost of Trade Goods Sold (-)
Cost of Services Sold (-)
Cost of Other Sales (-)
Research and Development Expenses (-)

631 Pazarlama, Sat ve Datm Giderleri (-)

Marketing, Selling and Distribution Expenses (-)

632 Genel Ynetim Giderleri (-)

640 tiraklerden Temett Gelirleri
641 Bal Ortaklklardan Temett Geliri

General Administrative Expenses (-)

Dividend Income from Participations
Dividend Income from Subsidiaries

Faiz Geliri
Komisyon Gelirleri
Konusu Kalmayan Karlklar
Menkul Kymetler Sat Karlar
Kambiyo Karlar
Reeskont Faiz Gelirleri
Enflasyon Dzeltmesi Karlar
Faaliyetle lgili Dier Olaan Gelirler ve Karlar
Komisyon Giderleri (-)
Karlk Giderleri (-)
Menkul Kymet Sat Zararlar (-)
Kambiyo Zararlar (-)
Reeskont Faiz Giderleri (-)
Enflasyon Dzeltmesi Zararlar (-)
Faaliyetle lgili Dier Olaan Gider ve Zararlar (659
)
660 Ksa Vadeli Borlanma Giderleri (-)
661 Uzun Vadeli Borlanma Giderleri (-)

Short-Term Borrowing Expenses (-)

Long-Term Borrowing Expenses (-)

671 nceki Dnem Gelir ve Karlar

Income and Profit Relating to Previous Periods

679 Dier Olaand Gelir ve Karlar

Other Extraordinary Expenses and Losses (-)

680 almayan Ksm Gider ve Zararlar (-)

681 nceki Dnem Gider ve Zararlar (-)
689 Dier Olaand Gider ve Zararlar (-)

Idle Capacity Expenses and Losses (-)

Previous Period Expenses and Losses (-)
Other Extraordinary Expense and Losses (-)

642
643
644
645
646
647
648
649
653
654
655
656
657
658

710 Direkt lk Madde Ve Malzeme

711 Direkt lk Madde Ve Malzeme Yanstma
712 Direkt ilk Madde ve Mal. Fiyat Fark
713 Direkt ilk Madde ve Mal. Miktar Fark
720 Direkt ilik Giderleri
721 Direkt ilik Giderleri Yanstma Hesab
722 Direkt ilik cret Farklar
723 Direkt ilik Sre (Zaman) Farklar
730 Genel retim Giderleri
731 Genel retim Giderleri Yanstma Hesab
732 Genel retim Giderleri Bte Farklar
733 Genel retim Giderleri Verimlilik Farklar
734 Genel retim Giderleri Kapasite Farklar

Interest Income
Commission Income
Provisions No Longer Required
Gains on Marketable Securities' Sales
Foreign Exchange Gain
Rediscount on Interest Gain
Gains from Inflation Adjustments
Other Income and Profit from Operations
Commision Expenses (-)
Provision Expenses (-)
Losses on Marketable Securities' Sales(-)
Foreign Exchange Losses (-)
Interest Expenses on Discounted Notes (-)
Loss from Inflation Adjustments (-)
Other Expenses and Losses (-)

Direct Raw Materials And Supplies Expenses

Reflection Account For Direct Raw Materials
And Supplies
Price Differences Of Direct Raw Materials And
Supplies
Quantity Differences Of Direct Raw Materials
And Supplies
Direct Labour Expenses
Reflection Account For Direct Labour Expenses
Direct Labor Wage Differences
Direct Labor Time Differences
General Production Expenses
Reflection Account For General Production
Expenses
Budget Differences Of General Production
Expenses
Productivity Differences Of General Production
Expenses
Capacity Differences Of General Production
Expenses

740 Hizmet retim Maliyeti

741 Hizmet retim Maliyeti Yanstma Hesab
742 Hizmet retim Maliyeti Fark Hesaplar
750 Aratrma ve Gelitirme Giderleri
Aratrma ve Gelitirme Giderleri Yanstma
751
Hesab
752 Aratrma ve Gelitirme Gider Farklar
760 Pazarlama, Sat ve Datm Giderleri
Pazarlama, Sat ve Datm Giderleri
761
Yanstma Hesab
762 Pazarlama Sat Datm Giderleri Fark Hesab
770 Genel Ynetim Giderleri
771 Genel Ynetim Giderleri Yanstma Hesab
772 Genel Ynetim Gider Farklar Hesab
780 Finansman Giderleri Hesab
781 Finansman Giderleri Hesab Yanstma Hesab
782 Finansman Giderleri Fark Hesab

Cost Of Production Of Services

Reflection Account For Cost Of Production Of
Services
Cost Of Production Of Services Difference
Account
Research And Development Expenses
Reflection Account For Research And
Development Expenses
Research And Development Expenses
Difference Account
Marketing, Sales And Distribution Expenses
Reflection Account For Marketing, Sales And
Distribution Expenses
Marketing, Sales And Distribution Expenses
Difference Account
General And Administrative Expenses
Reflection Account For General And
Administrative Expenses
General And Administrative Expenses
Difference Account
Financial Expenses
Reflection Account For Financial Expenses
Financial Expenses Difference Account