{"status":true,"post":{"id":15573,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:59:15","created_at":"2017-01-01T21:00:00.000000Z","updated_at":"2022-10-21T06:59:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15573,"is_featured":0,"title":"D\u00f6nem sonu i\u015flemleri ve envanter","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun 192\u2019nci maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201cBilan\u00e7o, envanterde g\u00f6sterilen k\u0131ymetlerin tasnifli ve kar\u015f\u0131l\u0131kl\u0131 olarak de\u011ferleri itibariyle tertiplenmi\u015f hulasas\u0131d\u0131r. Bilan\u00e7o aktif ve pasif olmak \u00fczere iki tabloyu ihtiva eder. <\/span><\/p>  <p><span class=\"large\">Aktif tablosunda mevcutlar ile alacaklar (ve varsa zarar), pasif tablosunda bor\u00e7lar g\u00f6sterilir.<\/span><\/p>  <p><span class=\"large\">Aktif toplam\u0131 ile bor\u00e7lar aras\u0131ndaki fark, m\u00fcte\u015febbisin i\u015fletmeye mevzu varl\u0131\u011f\u0131n\u0131 (\u00f6z sermayeyi) te\u015fkil eder.<\/span><\/p>  <p><span class=\"large\">\u00d6z sermaye pasif tablosuna kaydolunur ve bu suretle aktif ve pasif tablolar\u0131n\u0131n toplamlar\u0131 denkle\u015fir. \u0130htiyatlar (yedek ak\u00e7eler) ve k\u00e2r ayr\u0131 g\u00f6sterilseler dahi \u00f6z sermayenin c\u00fcz\u00fcleri say\u0131l\u0131rlar.\u201d<\/span><\/p>  <p><span class=\"large\">Envanter ilki i\u015fe ba\u015flama tarihinde olmak \u00fczere izleyen her hesap d\u00f6neminin sonunda \u00e7\u0131kar\u0131l\u0131r ve envanter \u00e7\u0131kar\u0131lan g\u00fcn\u00fc yani i\u015fe ba\u015flama g\u00fcn\u00fc ile hesap d\u00f6neminin son g\u00fcn\u00fcne, hesap d\u00f6nemi takvim y\u0131l\u0131 ise 31 Aral\u0131k g\u00fcn\u00fcne -bilan\u00e7o g\u00fcn\u00fc- denir. (\u00d6zyer, Mehmet Ali, Vergi Usul Kanunu Uygulamas\u0131, HUD Yay\u0131nlar\u0131 2014 sf: 371)<\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 68\u2019inci maddesi gere\u011fi olarak da \u201cTacir, ticari faaliyetinin ba\u015f\u0131nda ve her faaliyet d\u00f6neminin sonunda, varl\u0131k ve bor\u00e7lar\u0131n\u0131n tutarlar\u0131n\u0131n ili\u015fkisini g\u00f6steren finansal tabloyu (s\u0131ras\u0131yla a\u00e7\u0131l\u0131\u015f bilan\u00e7osunu ve y\u0131ll\u0131k bilan\u00e7oyu) \u00e7\u0131karmak zorundad\u0131r. A\u00e7\u0131l\u0131\u015f bilan\u00e7osunda, y\u0131lsonu finansal tablolar\u0131n\u0131n, y\u0131lsonu bilan\u00e7osuna ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r.<\/span><br><span class=\"large\"> Tacir, gelir tablosunu haz\u0131rlar.<\/span><\/p>  <p><span class=\"large\">Bilan\u00e7o ile gelir tablosu, y\u0131lsonu finansal tablolar\u0131n\u0131 olu\u015fturur.\u2019\u2019<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 174\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak ticari faaliyet sahiplerinin tutmakla y\u00fck\u00fcml\u00fc olduklar\u0131 defterler hesap d\u00f6nemi itibariyle tutulur. Bu ba\u011flamda da kay\u0131tlar her hesap d\u00f6nemi sonunda kapat\u0131l\u0131r ve ertesi d\u00f6nem ba\u015f\u0131nda yeniden a\u00e7\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Hesap d\u00f6nemi normal olarak takvim y\u0131l\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak takvim y\u0131l\u0131 d\u00f6nemi faaliyet ve muamelelerinin mahiyetine uygun bulunmayanlar i\u00e7in bunlar\u0131n ba\u015fvurusu \u00fczerine Maliye Bakanl\u0131\u011f\u0131 12\u2019\u015fer ayl\u0131k \u00f6zel hesap d\u00f6nemleri belli edebilmektedir.<\/span><\/p>  <p><span class=\"large\">Envanter \u00e7\u0131karmak, bilan\u00e7o g\u00fcn\u00fcndeki mevcutlar\u0131, alacaklar\u0131 ve bor\u00e7lar\u0131 saymak, \u00f6l\u00e7mek, tartmak ve de\u011ferlemek suretiyle kesin bir \u015fekilde ve m\u00fcfredatl\u0131 olarak tespit etmektir.<\/span><\/p>  <p><span class=\"large\">Ancak ticari team\u00fcle g\u00f6re tart\u0131lmas\u0131, say\u0131lmas\u0131 ve \u00f6l\u00e7\u00fclmesi mutat olmayan mallar\u0131n de\u011ferleri tahminen tespit olunur.<\/span><\/p>  <p><span class=\"large\">Mevcutlar, alacaklar ve bor\u00e7lar i\u015fletmeye dahil iktisadi k\u0131ymetleri ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi envanter esas itibariyle defter \u00fczerinde \u00e7\u0131kar\u0131l\u0131r. (VUK md. 188) Ancak i\u015flerinde geni\u015f \u00f6l\u00e7\u00fcde ve \u00e7e\u015fitli mal kullanan b\u00fcy\u00fck m\u00fcesseseler envanterlerini listeler halinde d\u00fczenleyebilirler.<\/span><\/p>  <p><span class=\"large\">Bu taktirde envanter listelerinin;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sayfa \u00fczerinde numaralanarak s\u0131ralanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanterin tanzim tarihine g\u00f6re tarihlenmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanteri \u00e7\u0131karan memur ile te\u015febb\u00fcs sahibi veya vekili taraf\u0131ndan imzalanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Aynen envanter defteri gibi saklanmas\u0131 zorunludur.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00dczerinden amortisman ayr\u0131lan iktisadi k\u0131ymetler ile bunlar\u0131n amortismanlar\u0131 a\u015fa\u011f\u0131da belirtilen yaz\u0131l\u0131 \u015fekillerden herhangi biri ile g\u00f6sterilir. (VUK md. 189)<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanter defterinin ayr\u0131 bir yerinde,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6zel bir amortisman defterinde,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Amortisman listelerinde.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Amortisman kay\u0131tlar\u0131, amortismana ba\u015fland\u0131\u011f\u0131 tarihten itibaren her y\u0131l\u0131n amortisman\u0131 ayr\u0131 ayr\u0131 g\u00f6sterilmek \u015fart\u0131yla birbirine ba\u011flan\u0131r. \u0130\u015fletmeye yeniden giren iktisadi k\u0131ymetlerle bunlar\u0131n amortismanlar\u0131n\u0131n \u00f6nceki y\u0131llara ait kay\u0131tlarda devam ettirilmesi gerekir.<\/span><\/p>  <p><span class=\"large\">Amortisman defteri veya listelerinin kay\u0131tlar\u0131 envanter kayd\u0131 h\u00fckm\u00fcndedir. Yukar\u0131da yer alan esaslara g\u00f6re kay\u0131tlarda g\u00f6sterilen iktisadi k\u0131ymetlere ait de\u011ferler envanter defterine toplu olarak ge\u00e7irilebilir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 195\u2019inci maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201c\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlardan emtia \u00fczerine i\u015f yapanlar, emtia envanteri \u00e7\u0131karmaya mecburdurlar.\u2019\u2019<\/span><\/p>  <p><span class=\"large\">Emtiaya, satmak maksad\u0131yla al\u0131nan veya imal edilen mallarla iptidai ve ham maddeler ve yard\u0131mc\u0131 malzeme dahildir. Emtia envanteri, i\u015flemlere ait kay\u0131tlarla kar\u0131\u015ft\u0131r\u0131lmamak ko\u015fuluyla yeniden i\u015fe ba\u015flama halinde i\u015fletme defterlerinin ba\u015f taraf\u0131na, daha sonraki y\u0131llarda da her hesap d\u00f6nemi kapand\u0131ktan sonra muamele kay\u0131tlar\u0131n\u0131 takip eden sayfalara yaz\u0131l\u0131r. \u0130steyenler ayr\u0131 bir envanter defteri tutarak emtia envanterini bu deftere kaydedebilirler.<\/span><\/p>  \t\t\t\t","slug":"donem-sonu-islemleri-ve-envanter","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6nem sonu i\u015flemleri ve envanter","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":119,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":15672,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15573,"locale":"tr","category_id":73,"title":"D\u00f6nem sonu i\u015flemleri ve envanter","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun 192\u2019nci maddesinde yer alan tan\u0131mlamaya g\u00f6re \u201cBilan\u00e7o, envanterde g\u00f6sterilen k\u0131ymetlerin tasnifli ve kar\u015f\u0131l\u0131kl\u0131 olarak de\u011ferleri itibariyle tertiplenmi\u015f hulasas\u0131d\u0131r. Bilan\u00e7o aktif ve pasif olmak \u00fczere iki tabloyu ihtiva eder. <\/span><\/p>  <p><span class=\"large\">Aktif tablosunda mevcutlar ile alacaklar (ve varsa zarar), pasif tablosunda bor\u00e7lar g\u00f6sterilir.<\/span><\/p>  <p><span class=\"large\">Aktif toplam\u0131 ile bor\u00e7lar aras\u0131ndaki fark, m\u00fcte\u015febbisin i\u015fletmeye mevzu varl\u0131\u011f\u0131n\u0131 (\u00f6z sermayeyi) te\u015fkil eder.<\/span><\/p>  <p><span class=\"large\">\u00d6z sermaye pasif tablosuna kaydolunur ve bu suretle aktif ve pasif tablolar\u0131n\u0131n toplamlar\u0131 denkle\u015fir. \u0130htiyatlar (yedek ak\u00e7eler) ve k\u00e2r ayr\u0131 g\u00f6sterilseler dahi \u00f6z sermayenin c\u00fcz\u00fcleri say\u0131l\u0131rlar.\u201d<\/span><\/p>  <p><span class=\"large\">Envanter ilki i\u015fe ba\u015flama tarihinde olmak \u00fczere izleyen her hesap d\u00f6neminin sonunda \u00e7\u0131kar\u0131l\u0131r ve envanter \u00e7\u0131kar\u0131lan g\u00fcn\u00fc yani i\u015fe ba\u015flama g\u00fcn\u00fc ile hesap d\u00f6neminin son g\u00fcn\u00fcne, hesap d\u00f6nemi takvim y\u0131l\u0131 ise 31 Aral\u0131k g\u00fcn\u00fcne -bilan\u00e7o g\u00fcn\u00fc- denir. (\u00d6zyer, Mehmet Ali, Vergi Usul Kanunu Uygulamas\u0131, HUD Yay\u0131nlar\u0131 2014 sf: 371)<\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 68\u2019inci maddesi gere\u011fi olarak da \u201cTacir, ticari faaliyetinin ba\u015f\u0131nda ve her faaliyet d\u00f6neminin sonunda, varl\u0131k ve bor\u00e7lar\u0131n\u0131n tutarlar\u0131n\u0131n ili\u015fkisini g\u00f6steren finansal tabloyu (s\u0131ras\u0131yla a\u00e7\u0131l\u0131\u015f bilan\u00e7osunu ve y\u0131ll\u0131k bilan\u00e7oyu) \u00e7\u0131karmak zorundad\u0131r. A\u00e7\u0131l\u0131\u015f bilan\u00e7osunda, y\u0131lsonu finansal tablolar\u0131n\u0131n, y\u0131lsonu bilan\u00e7osuna ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r.<\/span><br><span class=\"large\"> Tacir, gelir tablosunu haz\u0131rlar.<\/span><\/p>  <p><span class=\"large\">Bilan\u00e7o ile gelir tablosu, y\u0131lsonu finansal tablolar\u0131n\u0131 olu\u015fturur.\u2019\u2019<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 174\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak ticari faaliyet sahiplerinin tutmakla y\u00fck\u00fcml\u00fc olduklar\u0131 defterler hesap d\u00f6nemi itibariyle tutulur. Bu ba\u011flamda da kay\u0131tlar her hesap d\u00f6nemi sonunda kapat\u0131l\u0131r ve ertesi d\u00f6nem ba\u015f\u0131nda yeniden a\u00e7\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Hesap d\u00f6nemi normal olarak takvim y\u0131l\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak takvim y\u0131l\u0131 d\u00f6nemi faaliyet ve muamelelerinin mahiyetine uygun bulunmayanlar i\u00e7in bunlar\u0131n ba\u015fvurusu \u00fczerine Maliye Bakanl\u0131\u011f\u0131 12\u2019\u015fer ayl\u0131k \u00f6zel hesap d\u00f6nemleri belli edebilmektedir.<\/span><\/p>  <p><span class=\"large\">Envanter \u00e7\u0131karmak, bilan\u00e7o g\u00fcn\u00fcndeki mevcutlar\u0131, alacaklar\u0131 ve bor\u00e7lar\u0131 saymak, \u00f6l\u00e7mek, tartmak ve de\u011ferlemek suretiyle kesin bir \u015fekilde ve m\u00fcfredatl\u0131 olarak tespit etmektir.<\/span><\/p>  <p><span class=\"large\">Ancak ticari team\u00fcle g\u00f6re tart\u0131lmas\u0131, say\u0131lmas\u0131 ve \u00f6l\u00e7\u00fclmesi mutat olmayan mallar\u0131n de\u011ferleri tahminen tespit olunur.<\/span><\/p>  <p><span class=\"large\">Mevcutlar, alacaklar ve bor\u00e7lar i\u015fletmeye dahil iktisadi k\u0131ymetleri ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi envanter esas itibariyle defter \u00fczerinde \u00e7\u0131kar\u0131l\u0131r. (VUK md. 188) Ancak i\u015flerinde geni\u015f \u00f6l\u00e7\u00fcde ve \u00e7e\u015fitli mal kullanan b\u00fcy\u00fck m\u00fcesseseler envanterlerini listeler halinde d\u00fczenleyebilirler.<\/span><\/p>  <p><span class=\"large\">Bu taktirde envanter listelerinin;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sayfa \u00fczerinde numaralanarak s\u0131ralanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanterin tanzim tarihine g\u00f6re tarihlenmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanteri \u00e7\u0131karan memur ile te\u015febb\u00fcs sahibi veya vekili taraf\u0131ndan imzalanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Aynen envanter defteri gibi saklanmas\u0131 zorunludur.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00dczerinden amortisman ayr\u0131lan iktisadi k\u0131ymetler ile bunlar\u0131n amortismanlar\u0131 a\u015fa\u011f\u0131da belirtilen yaz\u0131l\u0131 \u015fekillerden herhangi biri ile g\u00f6sterilir. (VUK md. 189)<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Envanter defterinin ayr\u0131 bir yerinde,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6zel bir amortisman defterinde,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Amortisman listelerinde.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Amortisman kay\u0131tlar\u0131, amortismana ba\u015fland\u0131\u011f\u0131 tarihten itibaren her y\u0131l\u0131n amortisman\u0131 ayr\u0131 ayr\u0131 g\u00f6sterilmek \u015fart\u0131yla birbirine ba\u011flan\u0131r. \u0130\u015fletmeye yeniden giren iktisadi k\u0131ymetlerle bunlar\u0131n amortismanlar\u0131n\u0131n \u00f6nceki y\u0131llara ait kay\u0131tlarda devam ettirilmesi gerekir.<\/span><\/p>  <p><span class=\"large\">Amortisman defteri veya listelerinin kay\u0131tlar\u0131 envanter kayd\u0131 h\u00fckm\u00fcndedir. Yukar\u0131da yer alan esaslara g\u00f6re kay\u0131tlarda g\u00f6sterilen iktisadi k\u0131ymetlere ait de\u011ferler envanter defterine toplu olarak ge\u00e7irilebilir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 195\u2019inci maddesinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201c\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlardan emtia \u00fczerine i\u015f yapanlar, emtia envanteri \u00e7\u0131karmaya mecburdurlar.\u2019\u2019<\/span><\/p>  <p><span class=\"large\">Emtiaya, satmak maksad\u0131yla al\u0131nan veya imal edilen mallarla iptidai ve ham maddeler ve yard\u0131mc\u0131 malzeme dahildir. Emtia envanteri, i\u015flemlere ait kay\u0131tlarla kar\u0131\u015ft\u0131r\u0131lmamak ko\u015fuluyla yeniden i\u015fe ba\u015flama halinde i\u015fletme defterlerinin ba\u015f taraf\u0131na, daha sonraki y\u0131llarda da her hesap d\u00f6nemi kapand\u0131ktan sonra muamele kay\u0131tlar\u0131n\u0131 takip eden sayfalara yaz\u0131l\u0131r. \u0130steyenler ayr\u0131 bir envanter defteri tutarak emtia envanterini bu deftere kaydedebilirler.<\/span><\/p>  \t\t\t\t","slug":"donem-sonu-islemleri-ve-envanter","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6nem sonu i\u015flemleri ve envanter","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":119,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}