{"status":true,"post":{"id":12909,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:20:25","created_at":"2016-01-17T21:00:00.000000Z","updated_at":"2022-10-21T06:20:25.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12909,"is_featured":0,"title":"D\u00f6nem sonu mali tablolar\u0131","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. 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 h\u00fclasas\u0131d\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Bu h\u00fck\u00fcm gere\u011fi bilan\u00e7onun dayana\u011f\u0131, i\u015fletmelerde d\u00f6nem sonu yap\u0131lan envanter \u00e7al\u0131\u015fmalar\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Envanter esas itibariyle defter \u00fczerine \u00e7\u0131kar\u0131l\u0131r. Ancak i\u015flerinde geni\u015f \u00f6l\u00e7\u00fcde ve \u00e7e\u015fitli mal kullanan b\u00fcy\u00fck m\u00fcesseseler envanterlerini listeler halinde d\u00fczenleyebilirler. Bu takdirde envanter listelerinin;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sayfa \u00fczerinden numaralanarak s\u0131ralanmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Envanterin tanzim tarihine g\u00f6re tarihlenmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Envanteri \u00e7\u0131kar\u0131lan memur ile te\u015febb\u00fcs sahibi veya vekili taraf\u0131ndan imzalanmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Aynen envanter defteri gibi saklanmas\u0131 zorunludur. (Vergi Usul Kanunu md.188)<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Yukar\u0131daki esaslara g\u00f6re envanter listeleri tanzim edenler, envanter listeleri i\u00e7eri\u011fini icmalen (toplam olarak) kaydederler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u00fczerinden amortisman ayr\u0131lan k\u0131ymetler ve bunlar\u0131n amortismanlar\u0131 a\u015fa\u011f\u0131da yaz\u0131l\u0131 \u015fekillerden herhangi biri ile g\u00f6sterilir.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Envanter defterinin ayr\u0131 bir yerinde<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u00d6zel bir amortisman defterinde<\/span><\/li>   <li><span 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 evvelki y\u0131llara ait kay\u0131tlarda devam ettirilmesi m\u00fcmk\u00fcnd\u00fcr. (Vergi Usul Kanunu md. 189)<\/span><\/p>  <p><span class=\"large\">Amortisman defteri veya listelerinin kay\u0131tlar\u0131 envanter kayd\u0131 niteli\u011findedir. <\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki ilkelere g\u00f6re kay\u0131tlarda g\u00f6sterilen iktisadi k\u0131ymetlere ait de\u011ferler envanter defterine toplu olarak ge\u00e7irilebilir. (Vergi Usul Kanunu md. 189)<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlardan emtia \u00fczerine i\u015f yapanlar da emtia envanteri \u00e7\u0131karmaya mecburdurlar. (Vergi Usul Kanunu md. 195)<\/span><\/p>  <p><span class=\"large\">Emtiaya (mala) satmak maksad\u0131yla al\u0131nan veya imal edilen mallarla iptidai ve hammaddeler, yard\u0131mc\u0131 maddeler ve malzemeler dahildir. Emtia envanteri, muamelelere ait kay\u0131tlarla kar\u0131\u015ft\u0131r\u0131lmamak \u015fart\u0131yla yeniden i\u015fe ba\u015flama halinde, i\u015fletme defterinin bo\u015f taraf\u0131na, m\u00fcteakiben de her hesap d\u00f6nemi kapand\u0131ktan sonra i\u015flem kay\u0131tlar\u0131n\u0131 takip eden sayfalara yaz\u0131l\u0131r. \u0130\u015fletme hesab\u0131na g\u00f6re kay\u0131t tutanlar isterlerse ayr\u0131 bir envanter defteri tutarak emtia envanterlerini bu deftere kaydedebilirler.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce de belirtti\u011fimiz gibi bilan\u00e7onun veya i\u015fletme hesab\u0131 \u00f6zetlerinin hukuki dayana\u011f\u0131 \u2018envanter\u2019dir. Dolay\u0131s\u0131yla ticaretle, yani mal al\u0131m-sat\u0131m\u0131 ile u\u011fra\u015fan i\u015fyerleri i\u015fletmelerinde sa\u011fl\u0131kl\u0131 bir envanter \u00e7al\u0131\u015fmas\u0131 yaparak i\u015fletmenin d\u00f6nemsel mali tablosunu d\u00fczenlemek ve\/veya d\u00fczenletmek zorundad\u0131rlar.<\/span><\/p>  <p><span class=\"large\">Devaml\u0131 olarak imalat (\u00fcretim) i\u015fiyle u\u011fra\u015fanlar ayr\u0131ca bir imalat defteri tutmak zorundad\u0131rlar. (Vergi Usul Kanunu md. 197)<\/span><\/p>  <p><span class=\"large\">\u0130malat defterine, a\u015fa\u011f\u0131da yaz\u0131l\u0131 emtian\u0131n giri\u015f ve \u00e7\u0131k\u0131\u015f hareketleri ile emtian\u0131n cinsi ve miktar\u0131 itibariyle ve tarih s\u0131ras\u0131 ile yaz\u0131lmas\u0131 zorunludur.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sat\u0131n al\u0131nan ve m\u00fc\u015fteri taraf\u0131ndan imalat yap\u0131lmak \u00fczere tevdi olunan (verilen) her nevi iptidai ve hammaddeler, ba\u015fl\u0131ca yard\u0131mc\u0131 malzeme, (do\u011frudan do\u011fruya imal ile ilgili yak\u0131tlar gibi),<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Yukar\u0131da yaz\u0131l\u0131 maddelerden imalata sarf olunan veya aynen sat\u0131lanlar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u0130mal edilen mamul maddeler,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Teslim edilen mamul maddeler (Yar\u0131 mamullerin teslim edilmesi halinde bu fiilde teslim olarak kabul edilir. Teslimden ama\u00e7 fatura d\u00fczenlenerek, mal\u0131n sat\u0131\u015f\u0131d\u0131r. Ancak fatura d\u00fczenlenmeden bir yar\u0131 mamul\u00fcn \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara i\u015flenmek \u00fczere devri bu kapsam\u0131n d\u0131\u015f\u0131ndad\u0131r.),<\/span><\/li>  <\/ul>  <p><span class=\"large\"> \u0130malat art\u0131klar\u0131 ve tali maddeler de imalat defterine ge\u00e7irilir. Ancak bunlardan imal esnas\u0131nda miktarlar\u0131n\u0131n tespitine imk\u00e2n ve gereksinim bulunmayanlar yaln\u0131z teslim s\u0131ras\u0131nda kay\u0131tlarda g\u00f6sterilir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi gibi Vergi Usul Kanunu\u2019nun 30\/4\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, \u201cBu kanuna g\u00f6re tutulmas\u0131 mecburi olan defterlerin hepsi veya bir k\u0131sm\u0131n\u0131n tutulmam\u0131\u015f veya tasdik ettirilmemi\u015f olmas\u0131 hali re\u2019sen takdir gere\u011fi olmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cenvanter\u201d \u00e7al\u0131\u015fmalar\u0131n\u0131n mevcut mevzuata uygun yap\u0131lmam\u0131\u015f bulunmas\u0131, envanter de\u011ferlerinin do\u011fru belirlenmemi\u015f olmas\u0131 halinde de i\u015fletme sahipleri incelemenin niteli\u011fine g\u00f6re cevaz\u0131 i\u015flemlere muhatap olabilmektedir.<\/span><\/p>  \t\t\t\t","slug":"donem-sonu-mali-tablolari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"D\u00f6nem sonu mali tablolar\u0131","meta_description":"Dr. Vesyi 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":114,"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":13008,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12909,"locale":"tr","category_id":73,"title":"D\u00f6nem sonu mali tablolar\u0131","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. 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 h\u00fclasas\u0131d\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Bu h\u00fck\u00fcm gere\u011fi bilan\u00e7onun dayana\u011f\u0131, i\u015fletmelerde d\u00f6nem sonu yap\u0131lan envanter \u00e7al\u0131\u015fmalar\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Envanter esas itibariyle defter \u00fczerine \u00e7\u0131kar\u0131l\u0131r. Ancak i\u015flerinde geni\u015f \u00f6l\u00e7\u00fcde ve \u00e7e\u015fitli mal kullanan b\u00fcy\u00fck m\u00fcesseseler envanterlerini listeler halinde d\u00fczenleyebilirler. Bu takdirde envanter listelerinin;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sayfa \u00fczerinden numaralanarak s\u0131ralanmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Envanterin tanzim tarihine g\u00f6re tarihlenmesi<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Envanteri \u00e7\u0131kar\u0131lan memur ile te\u015febb\u00fcs sahibi veya vekili taraf\u0131ndan imzalanmas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Aynen envanter defteri gibi saklanmas\u0131 zorunludur. (Vergi Usul Kanunu md.188)<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Yukar\u0131daki esaslara g\u00f6re envanter listeleri tanzim edenler, envanter listeleri i\u00e7eri\u011fini icmalen (toplam olarak) kaydederler.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u00fczerinden amortisman ayr\u0131lan k\u0131ymetler ve bunlar\u0131n amortismanlar\u0131 a\u015fa\u011f\u0131da yaz\u0131l\u0131 \u015fekillerden herhangi biri ile g\u00f6sterilir.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Envanter defterinin ayr\u0131 bir yerinde<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u00d6zel bir amortisman defterinde<\/span><\/li>   <li><span 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 evvelki y\u0131llara ait kay\u0131tlarda devam ettirilmesi m\u00fcmk\u00fcnd\u00fcr. (Vergi Usul Kanunu md. 189)<\/span><\/p>  <p><span class=\"large\">Amortisman defteri veya listelerinin kay\u0131tlar\u0131 envanter kayd\u0131 niteli\u011findedir. <\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki ilkelere g\u00f6re kay\u0131tlarda g\u00f6sterilen iktisadi k\u0131ymetlere ait de\u011ferler envanter defterine toplu olarak ge\u00e7irilebilir. (Vergi Usul Kanunu md. 189)<\/span><\/p>  <p><span class=\"large\">\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlardan emtia \u00fczerine i\u015f yapanlar da emtia envanteri \u00e7\u0131karmaya mecburdurlar. (Vergi Usul Kanunu md. 195)<\/span><\/p>  <p><span class=\"large\">Emtiaya (mala) satmak maksad\u0131yla al\u0131nan veya imal edilen mallarla iptidai ve hammaddeler, yard\u0131mc\u0131 maddeler ve malzemeler dahildir. Emtia envanteri, muamelelere ait kay\u0131tlarla kar\u0131\u015ft\u0131r\u0131lmamak \u015fart\u0131yla yeniden i\u015fe ba\u015flama halinde, i\u015fletme defterinin bo\u015f taraf\u0131na, m\u00fcteakiben de her hesap d\u00f6nemi kapand\u0131ktan sonra i\u015flem kay\u0131tlar\u0131n\u0131 takip eden sayfalara yaz\u0131l\u0131r. \u0130\u015fletme hesab\u0131na g\u00f6re kay\u0131t tutanlar isterlerse ayr\u0131 bir envanter defteri tutarak emtia envanterlerini bu deftere kaydedebilirler.<\/span><\/p>  <p><span class=\"large\">Daha \u00f6nce de belirtti\u011fimiz gibi bilan\u00e7onun veya i\u015fletme hesab\u0131 \u00f6zetlerinin hukuki dayana\u011f\u0131 \u2018envanter\u2019dir. Dolay\u0131s\u0131yla ticaretle, yani mal al\u0131m-sat\u0131m\u0131 ile u\u011fra\u015fan i\u015fyerleri i\u015fletmelerinde sa\u011fl\u0131kl\u0131 bir envanter \u00e7al\u0131\u015fmas\u0131 yaparak i\u015fletmenin d\u00f6nemsel mali tablosunu d\u00fczenlemek ve\/veya d\u00fczenletmek zorundad\u0131rlar.<\/span><\/p>  <p><span class=\"large\">Devaml\u0131 olarak imalat (\u00fcretim) i\u015fiyle u\u011fra\u015fanlar ayr\u0131ca bir imalat defteri tutmak zorundad\u0131rlar. (Vergi Usul Kanunu md. 197)<\/span><\/p>  <p><span class=\"large\">\u0130malat defterine, a\u015fa\u011f\u0131da yaz\u0131l\u0131 emtian\u0131n giri\u015f ve \u00e7\u0131k\u0131\u015f hareketleri ile emtian\u0131n cinsi ve miktar\u0131 itibariyle ve tarih s\u0131ras\u0131 ile yaz\u0131lmas\u0131 zorunludur.<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Sat\u0131n al\u0131nan ve m\u00fc\u015fteri taraf\u0131ndan imalat yap\u0131lmak \u00fczere tevdi olunan (verilen) her nevi iptidai ve hammaddeler, ba\u015fl\u0131ca yard\u0131mc\u0131 malzeme, (do\u011frudan do\u011fruya imal ile ilgili yak\u0131tlar gibi),<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Yukar\u0131da yaz\u0131l\u0131 maddelerden imalata sarf olunan veya aynen sat\u0131lanlar,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">\u0130mal edilen mamul maddeler,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Teslim edilen mamul maddeler (Yar\u0131 mamullerin teslim edilmesi halinde bu fiilde teslim olarak kabul edilir. Teslimden ama\u00e7 fatura d\u00fczenlenerek, mal\u0131n sat\u0131\u015f\u0131d\u0131r. Ancak fatura d\u00fczenlenmeden bir yar\u0131 mamul\u00fcn \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara i\u015flenmek \u00fczere devri bu kapsam\u0131n d\u0131\u015f\u0131ndad\u0131r.),<\/span><\/li>  <\/ul>  <p><span class=\"large\"> \u0130malat art\u0131klar\u0131 ve tali maddeler de imalat defterine ge\u00e7irilir. Ancak bunlardan imal esnas\u0131nda miktarlar\u0131n\u0131n tespitine imk\u00e2n ve gereksinim bulunmayanlar yaln\u0131z teslim s\u0131ras\u0131nda kay\u0131tlarda g\u00f6sterilir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi gibi Vergi Usul Kanunu\u2019nun 30\/4\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, \u201cBu kanuna g\u00f6re tutulmas\u0131 mecburi olan defterlerin hepsi veya bir k\u0131sm\u0131n\u0131n tutulmam\u0131\u015f veya tasdik ettirilmemi\u015f olmas\u0131 hali re\u2019sen takdir gere\u011fi olmaktad\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cenvanter\u201d \u00e7al\u0131\u015fmalar\u0131n\u0131n mevcut mevzuata uygun yap\u0131lmam\u0131\u015f bulunmas\u0131, envanter de\u011ferlerinin do\u011fru belirlenmemi\u015f olmas\u0131 halinde de i\u015fletme sahipleri incelemenin niteli\u011fine g\u00f6re cevaz\u0131 i\u015flemlere muhatap olabilmektedir.<\/span><\/p>  \t\t\t\t","slug":"donem-sonu-mali-tablolari","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 mali tablolar\u0131","meta_description":"Dr. Vesyi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":114,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}