{"id":4514,"date":"2010-06-09T11:42:15","date_gmt":"2010-06-09T08:42:15","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/masraf-ve-maliyet-hesaplarnn-calma-ekli-ve-uygulama-oernekleri\/"},"modified":"2010-06-09T11:42:15","modified_gmt":"2010-06-09T08:42:15","slug":"masraf-ve-maliyet-hesaplarnn-calma-ekli-ve-uygulama-oernekleri","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4514","title":{"rendered":"Masraf ve Maliyet Hesaplar\u0131n\u0131n \u00c7al\u0131\u015fma \u015eekli ve Uygulama \u00d6rnekleri"},"content":{"rendered":"

\"drmustafaalpaslan\"Dr. Mustafa ALPASLAN (Ankara – 1980)<\/span>
<\/strong><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

<\/strong><\/div>\n

1. GENEL B\u0130LG\u0130LER <\/strong><\/p>\n

Tekd\u00fczen Hesap Plan\u0131 1.1.1994’te uygulanmaya ba\u015flanacakt\u0131r. \t\t\t\t\t\tBu planda gelir ve maliyet hesaplar\u0131na 6 ve 7 ile \t\t\t\t\t\tba\u015flayan hesap s\u0131n\u0131flarda yer verilmi\u015ftir.6 nolu s\u0131n\u0131f \t\t\t\t\t\tgelir tablosu, 7 nolu s\u0131n\u0131f ise maliyet hesaplar\u0131na \t\t\t\t\t\tayr\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Maliyet hesaplar\u0131 da 7\/A ve 7\/B olarak iki se\u00e7enek \t\t\t\t\t\thalinde ele al\u0131nm\u0131\u015ft\u0131r. 7\/A se\u00e7ene\u011fi maliyet \t\t\t\t\t\tmuhasebesini ayr\u0131nt\u0131l\u0131 tutmak isteyen sanayi ve hizmet<\/nobr> i\u015fletmeleri i\u00e7indir. 7\/B se\u00e7ene\u011fi ise ticaret,  k\u00fc\u00e7\u00fck \t\t\t\t\t\tsanayi ve hizmet i\u015fletmeleri i\u00e7in d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

Bu \u00e7al\u0131\u015fmam\u0131zda Tekd\u00fczen Hesap Plan\u0131’nda 7\/B se\u00e7ene\u011fi \t\t\t\t\t\tolarak verilen ve ticaret i\u015fletmeleri<\/nobr> ile isteyen k\u00fc\u00e7\u00fck \t\t\t\t\t\thizmet ve \u00fcretim  i\u015fletmelerinin  giderlerini  \t\t\t\t\t\tizleyebilece\u011fi  k\u0131sm\u0131n  nas\u0131l  i\u015fleyece\u011fini uygulamadan \t\t\t\t\t\tald\u0131\u011f\u0131m\u0131z bir \u00f6rnek \u00fczerinde ele alaca\u011f\u0131z. \u00d6nce olay\u0131 \t\t\t\t\t\tverece\u011fiz, daha sonra da yevmiye kayd\u0131n\u0131 yapaca\u011f\u0131z.<\/p>\n

2. HESAPLARIN \u00c7ALI\u015eMA \u015eEKL\u0130<\/strong><\/p>\n

7\/B se\u00e7ene\u011finde i\u015fletmeler 79 nolu gruptaki gider \t\t\t\t\t\t\u00e7e\u015fitleri hesaplar\u0131m kullan\u0131rlar. 
Muhasebe Sistemi Tebli\u011findeki Gider \u00c7e\u015fitleri hesaplar\u0131 \t\t\t\t\t\ta\u015fa\u011f\u0131daki gibi b\u00f6l\u00fcmlenir:<\/p>\n

79- \t\t\t\t\t\tG\u0130DER \u00c7E\u015e\u0130TLER\u0130 
790- \u0130lk madde ve malzeme giderleri, 
791- Memur \u00fccret ve giderleri 
792- Personel \u00fccret ve giderleri 
793- D\u0131\u015far\u0131dan sa\u011flanan fayda ve hizmetler 
794- \u00c7e\u015fitli giderler 
795- Vergi, Resim ve har\u00e7lar 
796- Amortismanlar ve t\u00fckenme paylar\u0131 
797- Finansman giderleri 
798- Gider \u00e7e\u015fitleri yans\u0131tma hesaplar\u0131 <\/p>\n

Giderler tahakkuk ettik\u00e7e d\u00f6nem boyunca \t\t\t\t\t\t790-797 No’ lu \u00e7e\u015fit esas\u0131na g\u00f6re b\u00f6l\u00fcmlenmi\u015f ilgili \t\t\t\t\t\tgider hesaplar\u0131n\u0131n borcuna kaydedilir. <\/p>\n

D\u00f6nem boyunca gider \u00e7e\u015fitleri hesab\u0131n\u0131n \t\t\t\t\t\tborcuna kaydedilen tutarlar,  d\u00f6nem  sonlar\u0131nda  \t\t\t\t\t\tfonksiyonlar\u0131na  d\u00f6n\u00fc\u015ft\u00fcr\u00fclerek sonu\u00e7 hesaplar\u0131 aras\u0131nda \t\t\t\t\t\tyer alan 630, 631, 632 hesaplar\u0131 ile 66- Finansman \t\t\t\t\t\tGiderleri Grubu ilgili hesab\u0131n borcuna, 798- Gider \t\t\t\t\t\t\u00c7e\u015fitleri Yans\u0131tma Hesaplar\u0131n\u0131n alaca\u011f\u0131na yaz\u0131l\u0131r.  Daha \t\t\t\t\t\tsonra 798 Gider \u00c7e\u015fitleri Yans\u0131tma Hesab\u0131 \t\t\t\t\t\tbor\u00e7land\u0131r\u0131larak, d\u00f6nem i\u00e7i gider hesaplar\u0131 kapat\u0131l\u0131r. <\/strong><\/p>\n

3. UYGULAMADAN \u00d6RNEKLER<\/strong><\/p>\n

Ayd\u0131n hal\u0131c\u0131l\u0131k i\u015fletmesi, bir ticari i\u015fletme olup el \t\t\t\t\t\thal\u0131lar\u0131 al\u0131p satmaktad\u0131r. Bu i\u015fletme ile ilgili \t\t\t\t\t\tgiderler a\u015fa\u011f\u0131daki \u015fekilde olu\u015fmu\u015ftur.<\/p>\n

3.1. D\u00d6NEM \u0130\u00c7\u0130 \u0130\u015eLEMLER<\/strong>
<\/strong>
1)<\/strong> D\u00f6nem \t\t\t\t\t\tba\u015f\u0131 bilan\u00e7osunda Gelecek Y\u0131llara Ait Giderler Hesab\u0131nda \t\t\t\t\t\t1.500.000 TL g\u00f6z\u00fckmektedir. Bunun 1.000.000 TL’si ge\u00e7mi\u015f \t\t\t\t\t\tsenede yat\u0131r\u0131lan ta\u015f\u0131t arac\u0131 kasko sigorta<\/nobr> primi, \t\t\t\t\t\t500.000 TL’si ise bu y\u0131l\u0131n defter tasdik \u00fccreti gibi \t\t\t\t\t\tmuhtelif i\u015fletme giderleridir. Bunu bu y\u0131l\u0131n giderlerine \t\t\t\t\t\taktarmam\u0131z gerekir.<\/p>\n

YEVM\u0130YE KAYDI<\/strong><\/p>\n

794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER    1.500.000 
794. 03 Ta\u015f\u0131t Ar. Mas.  1.000.000 
794.04 Muh. \u0130\u015fl. Gid.      500.000 
280 GEL. YIL. A\u0130T G\u0130DERLER  1.500.000 <\/p>\n

2)<\/strong> K\u0131l\u0131\u00e7 \t\t\t\t\t\t\u00f6z\u00fc Petrol’ den firma arac\u0131 i\u00e7in KDV dahil (% 13) \t\t\t\t\t\t1.649.800 TL’ lik akaryak\u0131t pe\u015fin olarak al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER   1.460.000 
794.03 Ta\u015f\u0131t Ar. Mas.  1.460.000
191 \t\t\t\t\t\t\u0130ND\u0130R\u0130LECEK KDV       189.800 
191.02 \u0130nd. KDV (% 13)  189.800 
100 KASA                        1.649.800 <\/p>\n

3)<\/strong> Al\u0131nteri \t\t\t\t\t\tEl Hal\u0131c\u0131l\u0131k\u2019 a sat\u0131lan mallar\u0131n ilgili i\u015fletmeye \t\t\t\t\t\tta\u015f\u0131nmas\u0131 i\u00e7in 40 DR 526 plakal\u0131 araca % 12 KDV dahil \t\t\t\t\t\t3.500.000 TL ve Veli K\u00f6yl\u00fc\u2019 ye hamaliye \u00fccreti olarak \t\t\t\t\t\t500.000 TL \u00f6denmi\u015ftir. Bu masraf i\u015fletmemize aittir.<\/p>\n

794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER   3.625.000
794.06 Sat\u0131\u015f Gid.        3.625.000
191 \t\t\t\t\t\t\u0130ND\u0130R\u0130LECEK KDV    375.000
191 .01 \u0130nd. KDV. (%12)   375.000
100 \t\t\t\t\t\tKASA    4.000.000<\/p>\n

4)<\/strong> Firmada \t\t\t\t\t\tkullan\u0131lmak \u00fczere ERT\u00dcRK K\u0131rtasiye\u2019 den  %12 KDV hari\u00e7 \t\t\t\t\t\t1.000.000 TL\u2019 l\u0131k \u00e7e\u015fitli k\u0131rtasiye malzemeleri al\u0131nm\u0131\u015f \t\t\t\t\t\tve bedeli nakten \u00f6denmi\u015ftir.<\/p>\n

794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER           1.000.000
794 .01 K\u0131rtasiye Giderleri    1.000.000
191 \u0130ND\u0130R\u0130LECEK KDV    120.000
191 .01 \u0130nd. KDV.        120.000
100 \t\t\t\t\t\tKASA          1.120.000<\/p>\n

5 )<\/strong> Firma \t\t\t\t\t\tSerbest Muhasebeci Mali M\u00fc\u015favir Faz\u0131l Y\u00fckselen\u2019 e bir \t\t\t\t\t\tayl\u0131k muhasebecilik \u00fccreti olarak KDV hari\u00e7 5.000.000 TL \t\t\t\t\t\ttahakkuk ettirilmi\u015f ve ilgili kesintilerle \u00f6deme<\/nobr> yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

794 \t\t\t\t\t\t\u00c7E\u015e\u0130TL\u0130 G\u0130DERLER        5.000.000
794.05 Muhasebe \u00fccreti    5.000.000
191 \t\t\t\t\t\t\u0130ND\u0130R\u0130LECEK KDV    600.000
191 .01 \u0130nd. KDV. (%12)       600.000
100 \t\t\t\t\t\tKASA    4.530.000
360 \t\t\t\t\t\t\u00d6D.VER.VE FONLAR      1.070.000
360.1. \u00d6d. Vergiler
360.1.1. G.V.         1.000.000
360.2. \t\t\t\t\t\t\u00d6d. Fon.P.      70.000<\/p>\n

6)<\/strong> Ayl\u0131k \t\t\t\t\t\tDepo kiras\u0131 olarak makbuz d\u00fczenlenip ilgili kesintiler \t\t\t\t\t\tyap\u0131ld\u0131ktan sonra m\u00fclk sahibi \u015eenol Demirci\u2019 ye \t\t\t\t\t\t3.930.000 TL \u00f6denmi\u015ftir. Tahakkuk eden kira 5.000.000 \t\t\t\t\t\tTL\u2019 dir.<\/p>\n

794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER   5.000.000
794.02 Depo Kiras\u0131    5.000.000
100 \t\t\t\t\t\tKASA    3.930.000
360 \t\t\t\t\t\t\u00d6D.VER.VE FONLAR      1.070.000
360.1. \u00d6d. Vergiler
360.1.1. G.V.         1.000.000
360.2. \u00d6d. Fon.P.      70.000<\/p>\n

7 )<\/strong> PTT \t\t\t\t\t\t\u2018 den g\u00f6nderilen KDV dahil 11.200.000 TL\u2019 lik telefon \t\t\t\t\t\tfaturas\u0131 \u00f6denmi\u015ftir.<\/p>\n

793 DI\u015e.SA\u011e. FAY.VE H\u0130ZM.     10.000.000
793. 01  Telefon Giderleri     10.000.000
191. \t\t\t\t\t\t\u0130ND\u0130R\u0130LECEK KDV      1.200.000
191.01. \u0130nd.KDV ( % 12 )        1.200.000
100 \t\t\t\t\t\tKASA            11.200.000<\/p>\n

8)<\/strong> Termebank \t\t\t\t\t\tK\u0131r\u015fehir \u015eubesinden al\u0131nan kredi i\u00e7in 10.000.000 TL faiz \t\t\t\t\t\ty\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc gelen dekonttan anla\u015f\u0131lmaktad\u0131r.<\/p>\n

797 \t\t\t\t\t\tF\u0130NANSMAN G\u0130DERLER\u0130     10.000.000
797.01  Faiz Giderleri             10.000.000   
300 BANKA KRED\u0130LER\u0130    10.000.000
300.02 Termebank           10.000.000<\/p>\n

9)<\/strong> Firmada \t\t\t\t\t\t\u00e7al\u0131\u015fan \u00d6mer \u0130\u011fdeli,\u0130lhami Kaymaz, Rafet G\u00fcven\u00e7 ve Metin \t\t\t\t\t\tAlag\u00f6ze \u00fccret tahakkuklar\u0131 yap\u0131lm\u0131\u015ft\u0131r<\/nobr>.<\/p>\n

791 \u0130\u015e\u00c7\u0130 \u00dcCRET VE G\u0130DERLER\u0130 160.580.000
791.01   \u0130\u015f\u00e7i \u00dccretleri                 160.580.000<\/p>\n

335 \t\t\t\t\t\tPERSONELE BOR\u00c7LAR    90.000.000
335.01 \u0130\u011eDEL\u0130            15.000.000
335.02  \u0130.KAYMAZ    20.000.000
335.03 R. G\u00dcVEN\u00c7    30.000.000
335.04 M. ALAG\u00d6Z    25.000.000<\/p>\n

360 \u00d6DENECEK VERG\u0130 VE FONLAR      23.580.000
360.1. \u00d6d. Vergi            23.000.000
360.1.1. G.V.                 23.000.000
360.1.2. D.V.          580.000<\/p>\n

361 \u00d6D. SOS.G\u00dcV. KES\u0130NT\u0130   47.000.000
361.01. SSK \u0130\u015fveren         27.000.000
361.02. SSK \u0130\u015f\u00e7i        20.000.000<\/p>\n

3.2 D\u00d6NEM SONU \t\t\t\t\t\tKAYITLARI <\/p>\n

10)<\/strong> D\u00f6nem \t\t\t\t\t\tsonunda amortismana tabi varl\u0131klardan amortisman gideri \t\t\t\t\t\tayr\u0131lm\u0131\u015ft\u0131r.<\/p>\n

796 AMORT\u0130SMAN VE T\u00dcK.PAY.        208.750.000
796.01  Amortisman Giderleri         208.750.000
257 \t\t\t\t\t\tB\u0130R\u0130KM\u0130\u015e AMORT\u0130SMANLAR             208.750.000
257. 1 Ta\u015f. Ar.A.                208.750.000<\/p>\n

11)<\/strong> D\u00f6nem i\u00e7inde olu\u015fan giderler 798 G\u0130DER \u00c7E\u015e\u0130TLER\u0130 YANSITMA HESABI \t\t\t\t\t\tarac\u0131l\u0131\u011f\u0131 ile ilgili hesaplara (600\u2019 l\u00fc hesaplar ) \t\t\t\t\t\taktar\u0131l\u0131yor.<\/p>\n

631 \t\t\t\t\t\tPAZ. SATI\u015e VE DA\u011e. G\u0130DERLER\u0130      3.625.000
632 GENEL Y\u00d6NET\u0130M G\u0130DERLER\u0130       393.290.000 
660 K.V. BOR\u00c7LANMA G\u0130DERLER\u0130       10.000.000
798 G\u0130DER \u00c7E\u015e\u0130TLER\u0130 YANSITMA H.      406.915.000
798.1. \u0130\u015f\u00e7i \u00dccretleri ve Giderleri           160.580.000
798.3. D\u0131\u015f. Sa\u011f. Fayda                 10.000.000
798.4. \u00c7e\u015fitli Giderler                  17.585.000
798.6. Amor. Ve T\u00fck. P.            208.750.000
798.7. Finansman Giderleri          10.000.000<\/p>\n

12)<\/strong> Ele \t\t\t\t\t\tald\u0131\u011f\u0131m\u0131z \u00f6rnek ticari i\u015fletme oldu\u011fundan ve fiili \t\t\t\t\t\tmaliyetler kullan\u0131ld\u0131\u011f\u0131ndan giderlerde herhangi bir \t\t\t\t\t\tyans\u0131tma fark\u0131 ortaya \u00e7\u0131kmayacakt\u0131r. Bu nedenle d\u00f6nem \t\t\t\t\t\tsonundan YANSITMA HESAPLARI \u0130LE G\u0130DER HESAPLARI \u2018n\u0131 \t\t\t\t\t\tkar\u015f\u0131la\u015ft\u0131rarak kapatabiliriz.<\/p>\n

798 G\u0130DER \u00c7E\u015e\u0130TLER\u0130 YANSITMA H.      406.915.000
798.1. \u0130\u015f\u00e7i \u00dccretleri ve Giderleri           160.580.000
798.3. D\u0131\u015f. Sa\u011f. Fayda                 10.000.000
798.4. \u00c7e\u015fitli Giderler                  17.585.000
798.6. Amor. Ve T\u00fck. P.            208.750.000
798.7. Finansman Giderleri          10.000.000
791 \u0130\u015e\u00c7\u0130 \u00dcCRET VE G\u0130DERLER\u0130 160.580.000
791.01   \u0130\u015f\u00e7i \u00dccretleri                 160.580.000
793 DI\u015e.SA\u011e. FAY.VE H\u0130ZM.     10.000.000
793. 01  Telefon Giderleri     10.000.000
794 \u00c7E\u015e\u0130TL\u0130 G\u0130DERLER   17.585.000
794.01 K\u0131rtasiye Giderleri    1.000.000
794.02 Depo Kir.                   5.000.000
794.03 Ta\u015f. Ar. M.                2.460.000
794.04 Muh. \u0130\u015f. Gid.                500.000
794.05 Muhasebe \u00fccreti        5.000.000
794.06 Sat\u0131\u015f Giderleri           3.625.000
796 AMORT\u0130SMAN VE T\u00dcK. PAYI       208.750.000
796.01. Amor.Gider.            208.750.000
797 F\u0130NANSMAN G\u0130DERLER\u0130          10.000.000
797.01. Faiz Giderleri           10.000.000<\/p>\n

13)<\/strong> <\/strong>D\u00f6nem \t\t\t\t\t\tsonunda 600\u2019l\u00fc <\/strong>gider \t\t\t\t\t\thesaplar\u0131 690 D\u00f6nem Kar\u0131 veya Zarar\u0131 Hesab\u0131na \t\t\t\t\t\tdevredilmesi gerekir.<\/p>\n

690 \t\t\t\t\t\tD\u00d6NEM KARI VEYA ZARARI           406.915.000
631 PAZ. SATI\u015e VE DA\u011eITIM G\u0130DERLER\u0130     3.625.000
632 GENEL Y\u00d6NET\u0130M G\u0130DERLER\u0130              393.290.000
660 K.V. BOR\u00c7LANMA G\u0130DERLER\u0130              10.000.000<\/p>\n

4. SONU\u00c7 VE \u00d6ZET <\/strong><\/p>\n

Bu \u00e7al\u0131\u015fmam\u0131zda; Tekd\u00fczen Hesap Plan\u0131\u2019 na g\u00f6re Ticari \t\t\t\t\t\ti\u015fletmelerde giderlerin olu\u015fumu ve d\u00f6nem sonlar\u0131nda \t\t\t\t\t\tGider \u00c7e\u015fitleri Yans\u0131t\u0131lma hesaplar\u0131 ile koordineli \t\t\t\t\t\tolarak nas\u0131l i\u015flettirildi\u011fini uygulamal\u0131 \u00f6rnek i\u015fletme \t\t\t\t\t\tyard\u0131m\u0131yla ortaya koyduk.<\/p>\n

\u0130\u015flemlerin nas\u0131l ger\u00e7ekle\u015ftirildi\u011fini a\u015fa\u011f\u0131daki \u015fekilde \t\t\t\t\t\t\u00f6zetleyebiliriz.<\/p>\n

D\u00f6nem i\u00e7inde giderler ger\u00e7ekle\u015ftik\u00e7e 790-797 nolu uygun \t\t\t\t\t\tgider \u00e7e\u015fitleri hesab\u0131na bor\u00e7, pe\u015fin yap\u0131lm\u0131\u015fsa 100 \t\t\t\t\t\tKasa, de\u011filse uygun bor\u00e7 hesab\u0131na alacak kaydedilir.<\/p>\n

D\u00f6nem sonunda;<\/p>\n

a) 600\u2019 l\u00fc gider hesaplar\u0131na bor\u00e7 ( 630,631,632,660 gibi \t\t\t\t\t\t) 798 G\u0130DER \u00c7E\u015e\u0130TLER\u0130 YANSITMA HESABI\u2019 na alacak \t\t\t\t\t\tverilir.
b) 798 Gider \u00c7e\u015fitleri Yans\u0131tma Hesab\u0131 ile 790-797 Gider \t\t\t\t\t\t\u00c7e\u015fitleri hesab\u0131 kar\u015f\u0131l\u0131kl\u0131 olarak ters kay\u0131t yap\u0131larak \t\t\t\t\t\tkapat\u0131l\u0131r.
c) 600\u2019 l\u00fc gider hesaplar\u0131 ( 630, 631, 632, 660 gibi ) \t\t\t\t\t\t690 D\u00f6nem Kar\u0131 veya Zarar\u0131 hesab\u0131na devredilerek \t\t\t\t\t\tkapat\u0131l\u0131r.<\/p>\n

NOT: Bu makale SMMM Harun Re\u015fit TOKCAN ile birlikte \t\t\t\t\t\thaz\u0131rlanm\u0131\u015ft\u0131r.<\/strong><\/p>\n

Kaynak: \t\t\t\t\t\t www.MuhasebeTR.com<\/a>
<\/strong><\/p>\n

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D\u0130PNOTLAR<\/strong>
[1]<\/a> 213 say\u0131l\u0131 VUK md. 160
[2]<\/a> Bu konuda Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan \t\t\t\t\t\t\t\ti\u00e7 genelgeler i\u00e7in bkz.  2000\/12 i\u00e7 genelge, \t\t\t\t\t\t\t\tyay\u0131m tarihi 29\/10\/2000\u2019d\u0131r.  Yine ayn\u0131 \u015fekilde \t\t\t\t\t\t\t\t2004\/13 say\u0131l\u0131 ve  2009\/3 say\u0131l\u0131 i\u00e7 genelgeler \t\t\t\t\t\t\t\tincelenmelidir. \t\t\t\t\t\t\t\t \t\t\t\t\t\t\t\t
[3]<\/a> Vergi Daireleri Uygulama \u0130\u00e7 Genelgesi 2009\/3. bu \t\t\t\t\t\t\t\tgenelgeye g\u00f6re daha \u00f6nce m\u00fckellefiyet kayd\u0131  \t\t\t\t\t\t\t\tterkin edilen m\u00fckelleflerden tasfiyeye \t\t\t\t\t\t\t\tgirdikleri \u00f6\u011frenilenlerin m\u00fckellefiyet kay\u0131tlar\u0131 \t\t\t\t\t\t\t\ttasfiyeye  girilen tarih olarak tesis edilmesi \t\t\t\t\t\t\t\tyolunda i\u015flem yap\u0131lmas\u0131  uygulamada  sorunlara \t\t\t\t\t\t\t\tneden olmaktad\u0131r. \u00d6zellikle, ge\u00e7mi\u015f 5 y\u0131lla \t\t\t\t\t\t\t\tilgili beyanname verilmedi\u011fi iddias\u0131yla e-beyan \t\t\t\t\t\t\t\t\u00f6zel usuls\u00fczl\u00fck cezalar\u0131 ve takdire dayal\u0131  KDV, \t\t\t\t\t\t\t\tgelir, kurumlar ve stopaj tarhiyatlar\u0131 \t\t\t\t\t\t\t\tm\u00fckellefleri cezaland\u0131rmaktad\u0131r.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dr. Mustafa ALPASLAN (Ankara – 1980) \u00a0 \u00a0 1. GENEL B\u0130LG\u0130LER Tekd\u00fczen Hesap Plan\u0131 1.1.1994’te uygulanmaya ba\u015flanacakt\u0131r. Bu planda gelir ve maliyet hesaplar\u0131na 6 ve 7 ile ba\u015flayan hesap s\u0131n\u0131flarda yer verilmi\u015ftir.6 nolu s\u0131n\u0131f gelir tablosu, 7 nolu s\u0131n\u0131f ise maliyet hesaplar\u0131na ayr\u0131lm\u0131\u015ft\u0131r. Maliyet hesaplar\u0131 da 7\/A ve 7\/B olarak iki se\u00e7enek halinde ele al\u0131nm\u0131\u015ft\u0131r. […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4514"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4514\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}