{"id":10035,"date":"2022-06-08T10:23:19","date_gmt":"2022-06-08T07:23:19","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10035"},"modified":"2022-06-08T10:23:19","modified_gmt":"2022-06-08T07:23:19","slug":"sermaye-ve-cari-hesaplar-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/sermaye-ve-cari-hesaplar-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"SERMAYE VE CAR\u0130 HESAPLAR \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Ortakl\u0131k K\u00e2r\u0131<\/span><\/strong><\/h3>\n

Ortakl\u0131k k\u00e2r\u0131n\u0131n b\u00f6l\u00fcnmesini ger\u00e7ekle\u015ftirmek i\u00e7in gerekli ad\u0131mlar \u015funlard\u0131r:<\/span><\/strong><\/p>\n

1 Kar\u0131n nas\u0131l b\u00f6l\u00fcnece\u011fini belirleyin.<\/span>
\n2 Payla\u015f\u0131lacak k\u00e2r veya zarar\u0131n de\u011ferini belirleyin. Bulunan de\u011fer hay\u0131r al\u0131r<\/span>
\nortaklara yap\u0131lan \u00f6demeler \u00f6rne\u011fin maa\u015f \u015feklinde \u00f6denir ve \u00f6denek hesab\u0131na aktar\u0131l\u0131r.<\/span>
\n3 Ortaklar taraf\u0131ndan yap\u0131lan \u00e7izimlere uygulanan faizi k\u00e2ra ekleyin.<\/span>
\n4 Sermaye hesab\u0131 bakiyeleri \u00fczerinde izin verilen faizleri ve ortaklara \u00f6denecek maa\u015flar\u0131 k\u00e2rdan mahsup edin.<\/span>
\nKalan k\u00e2r veya zarar\u0131 kararla\u015ft\u0131r\u0131lan oranda b\u00f6l\u00fcn.<\/span><\/p>\n

SERMAYE VE CAR\u0130 HESAPLAR<\/span><\/strong><\/h3>\n

Her orta\u011f\u0131n i\u015fletmeye yat\u0131rd\u0131\u011f\u0131 sermaye iki unsura ayr\u0131labilir:<\/span><\/strong><\/p>\n

1 Firman\u0131n ticaret yapabilme kabiliyetini finanse etmek i\u00e7in s\u00fcrekli olarak gerekli olan k\u0131s\u0131m. Sabit varl\u0131klara ve i\u015fletme sermayesine yat\u0131r\u0131l\u0131r ve i\u015fletmenin kapasitesini d\u00fc\u015f\u00fcrmeden geri al\u0131namaz.<\/span><\/p>\n

2 Ortaklar taraf\u0131ndan \u00e7izim olarak geri al\u0131nabilecek k\u0131s\u0131md\u0131r.\u00a0<\/span>Her orta\u011f\u0131n daimi sermayesi bir ‘sermaye hesab\u0131na’ girilir. Ortakl\u0131k anla\u015fmas\u0131 genellikle her bir ortak taraf\u0131ndan yat\u0131r\u0131lan kal\u0131c\u0131 sermaye miktar\u0131n\u0131 belirler ve ortaklar bir de\u011fi\u015fikli\u011fi kabul edene kadar bakiyeler sabit kal\u0131r.<\/span><\/p>\n

Ortaklar ve firma aras\u0131ndaki rutin i\u015flemler bir “cari hesaba” girilir. Cari hesap bakiyesi, her bir orta\u011f\u0131n k\u00e2r pay\u0131 ile faiz, maa\u015f ve kal\u0131nt\u0131 pay\u0131 \u015feklinde alacakland\u0131r\u0131ld\u0131k\u00e7a dalgalan\u0131r ve \u00e7ekimler ve \u00e7ekimlerdeki faizlerle bor\u00e7land\u0131r\u0131l\u0131r.<\/span><\/p>\n

Ortaklar\u0131n haklar\u0131ndan fazlas\u0131n\u0131 geri \u00e7ekmelerini \u00f6nlemek i\u00e7in, ortakl\u0131k s\u00f6zle\u015fmesinde, di\u011fer ortaklar\u0131n r\u0131zas\u0131 olmadan hi\u00e7bir cari hesab\u0131n bor\u00e7 bakiyesine sahip olmas\u0131na izin verilmeyece\u011fi belirtilmelidir.<\/span><\/p>\n

Ortaklar\u0131n s\u00fcrekli olarak k\u00e2r paylar\u0131ndan daha az\u0131n\u0131 \u00e7ekti\u011fi cari hesaplarda \u00f6nemli bakiyelerin birikmesi m\u00fcmk\u00fcnd\u00fcr. Bu bakiyeler taraf\u0131ndan temsil edilen fonlar, al\u0131m sat\u0131m varl\u0131klar\u0131na yat\u0131r\u0131lm\u0131\u015f olabilir ve bu nedenle kal\u0131c\u0131 sermaye y\u00f6n\u00fcn\u00fc alm\u0131\u015f olabilir, yani h\u0131zl\u0131 geri \u00e7ekilmeye uygun de\u011fillerdir. Bu konum g\u00f6sterilir.<\/span><\/p>\n

Bu bakiyelerin b\u00fcy\u00fck bir k\u0131sm\u0131 nakdi serbest b\u0131rakmak i\u00e7in sat\u0131lmas\u0131 gereken sabit varl\u0131klara yat\u0131r\u0131ld\u0131\u011f\u0131ndan, cari hesap bakiyelerinin i\u015fletmenin b\u00fcy\u00fckl\u00fc\u011f\u00fc k\u00fc\u00e7\u00fclt\u00fclmeden geri \u00e7ekilemeyece\u011fi a\u00e7\u0131kt\u0131r. Bunun olmas\u0131 pek olas\u0131 de\u011fildir ve bu nedenle bilan\u00e7oyu ekonomik ger\u00e7eklikle uyumlu hale getirmek i\u00e7in ortaklar, her birinin, diyelim ki cari hesaptan sermaye hesab\u0131na 25.000 sterlin transfer etmesi gerekti\u011fi konusunda anla\u015fabilirler.<\/span><\/p>\n

Transfer, defterlere her cari hesaba bir bor\u00e7 ve her sermaye hesab\u0131na kar\u015f\u0131l\u0131k gelen bir kredi ile girilir. Sermaye hesab\u0131 bakiyelerindeki bu art\u0131\u015f, firmaya herhangi bir ek fon sa\u011flamaz, ancak ortaklar\u0131n, te\u015febb\u00fcs\u00fcn daimi yap\u0131s\u0131nda daha \u00f6nce \u00e7izim olarak mevcut fonlar\u0131 yat\u0131rd\u0131klar\u0131n\u0131 kabul eder. Bir ortakl\u0131k taraf\u0131ndan ek sermaye fonlar\u0131 gerekti\u011finde, ortaklar taraf\u0131ndan tan\u0131t\u0131lmal\u0131 ve sermaye hesaplar\u0131na yat\u0131r\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

\n

Cari i\u015flemler<\/a> hesab\u0131<\/span>
\nCari i\u015flemler Nedir<\/span>
\nCari i\u015flemler Hesab\u0131 Nedir<\/span>
\nCari i\u015flemler Hesab\u0131 alt hesaplar\u0131<\/span>
\n\u00d6demeler dengesi \u00f6zde\u015fli\u011fi<\/span>
\n\u00f6demeler bilan\u00e7osu nedir<\/span><\/p>\n

\n

\u00dcYEL\u0130K DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130<\/span><\/strong><\/h3>\n

Ortakl\u0131k i\u015fi, limited \u015firketin aksine, kanunda ayr\u0131 bir t\u00fczel ki\u015filik olarak tan\u0131nmaz ve bu nedenle m\u00fclkiyet de\u011fi\u015fikli\u011fi yeni bir i\u015f yarat\u0131r. Muhasebe ama\u00e7lar\u0131 i\u00e7in, firma devam eden bir varl\u0131k olarak kabul edilir ve yeni bir ortak kat\u0131ld\u0131\u011f\u0131nda veya mevcut bir ortak emekli oldu\u011funda genellikle ayn\u0131 defter seti kullan\u0131mda kal\u0131r, ancak ihtiya\u00e7 duyulan herhangi bir finansal d\u00fczeltmeyi y\u00fcr\u00fcrl\u00fc\u011fe koymak i\u00e7in defterlere giri\u015fler yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

Her ortak, ortak olduklar\u0131 s\u00fcre boyunca tahakkuk eden kar veya zararlardan pay alma hakk\u0131na sahiptir. Bir ortak emekli oldu\u011funda veya kat\u0131ld\u0131\u011f\u0131nda, hen\u00fcz hesaplarda tan\u0131nmayan herhangi bir de\u011fer art\u0131\u015f\u0131 i\u00e7in ayarlama yap\u0131lmal\u0131d\u0131r, aksi takdirde emekli olan orta\u011fa \u00f6denmesi gereken tutar\u0131n tamam\u0131 yat\u0131r\u0131lmaz ve gelen ortak a\u015fa\u011f\u0131daki varl\u0131klardan bir pay ile alacakland\u0131r\u0131l\u0131r. onlar\u0131n \u015fimdiki de\u011feri. Bu, \u00d6rnek 9.4’te g\u00f6sterilmi\u015ftir.<\/span><\/p>\n

\u015eimdi bu hususlar\u0131n ortakl\u0131k defterlerine nas\u0131l kaydedildi\u011fini inceleyece\u011fiz. Varl\u0131klar\u0131n yeniden de\u011ferlemesini kaydetmek i\u00e7in, a\u015fa\u011f\u0131daki giri\u015flerin yap\u0131ld\u0131\u011f\u0131 bir yeniden de\u011ferleme hesab\u0131 kullan\u0131l\u0131r.<\/span><\/p>\n

Yeniden de\u011ferleme hesab\u0131, de\u011ferdeki t\u00fcm art\u0131\u015f ve azal\u0131\u015flar\u0131 i\u00e7erir ve bakiyesi net fazla veya a\u00e7\u0131k, ortaklar aras\u0131nda kararla\u015ft\u0131r\u0131lan oranda payla\u015ft\u0131r\u0131l\u0131r. Net d\u00fczeltmenin her orta\u011f\u0131n pay\u0131, do\u011fas\u0131 gere\u011fi kal\u0131c\u0131 oldu\u011fu i\u00e7in sermaye hesab\u0131na girilir. \u00d6rnek 9.4’teki Lamba, Ampul ve Soket’in yeniden de\u011ferleme hesab\u0131 ve sermaye hesaplar\u0131 a\u015fa\u011f\u0131daki bilgileri i\u00e7erecektir.<\/span><\/p>\n

Bilan\u00e7oda yer alan maddi duran varl\u0131klar\u0131n de\u011ferlerinin d\u00fczeltilmesinin yan\u0131 s\u0131ra, ortaklar\u0131n da bu maddi olmayan duran varl\u0131\u011f\u0131n de\u011ferinden pay alma haklar\u0131 oldu\u011fundan, genellikle \u015ferefiye i\u00e7in bir bakiye olu\u015fturmak gerekir. M\u00fclkiyet s\u00fcresi boyunca yarat\u0131lan uygun \u015ferefiye pay\u0131, emekli olan bir orta\u011fa ba\u011fl\u0131d\u0131r ve yeni gelen bir ortak, mevcut \u015ferefiyenin bir k\u0131sm\u0131n\u0131 \u00f6demeyi beklemelidir.<\/span><\/p>\n

Yeni firmadaki ortaklar, devral\u0131nan varl\u0131klar\u0131 yeniden de\u011ferlenmi\u015f rakamlar\u0131yla kaydetmeye karar verebilirler; alternatif olarak varl\u0131klar\u0131n bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131 yeniden de\u011ferleme \u00f6ncesi tutarlar\u0131 \u00fczerinden yeniden d\u00fczenlemeyi se\u00e7ebilirler. \u0130kinci yol benimsenirse, ayarlama, yeni firmadaki ortaklar aras\u0131nda kararla\u015ft\u0131r\u0131lan kar-payla\u015f\u0131m oranlar\u0131na g\u00f6re payla\u015f\u0131lmal\u0131d\u0131r. Genellikle, maddi duran varl\u0131klar i\u00e7in revize edilen rakamlar kabul edilir ve \u015ferefiye silinir.<\/span><\/p>\n

K\u00c2R PAYLA\u015eIM ORANI DE\u011e\u0130\u015e\u0130M\u0130<\/span><\/strong><\/h3>\n

Karlar\u0131n b\u00f6l\u00fcnd\u00fc\u011f\u00fc oranda bir de\u011fi\u015fiklik oldu\u011funda, o zamana kadar olan de\u011fer de\u011fi\u015fikliklerinin tahakkuk ettikleri oranda ge\u00e7erli olan oranda payla\u015f\u0131lmas\u0131 i\u00e7in varl\u0131klar\u0131n yeniden de\u011ferlenmesi gerekir; sonraki de\u011fi\u015fiklikler yeni oranda payla\u015f\u0131l\u0131r.<\/span><\/p>\n

Bu yakla\u015f\u0131m\u0131n benimsenmemesi, baz\u0131 de\u011fi\u015fiklikler ger\u00e7ekle\u015firken bu ge\u00e7erli olmasa da, t\u00fcm de\u011fer de\u011fi\u015fikliklerinin yeni oranda payla\u015f\u0131laca\u011f\u0131 anlam\u0131na gelir. Baz\u0131 varl\u0131klar\u0131n de\u011feri artarken baz\u0131lar\u0131 de\u011fer kaybetmi\u015f olabilir ve \u015ferefiyeye bir de\u011fer atanmal\u0131d\u0131r.<\/span><\/p>\n

De\u011ferlerde gerekli d\u00fczeltmeler, bakiyesi eski kar-payla\u015f\u0131m oran\u0131nda ortaklar aras\u0131nda payla\u015ft\u0131r\u0131lan bir yeniden de\u011ferleme hesab\u0131 \u00fczerinden tekrar yap\u0131l\u0131r. Herhangi bir k\u0131ymetin orijinal de\u011ferlerinin iade edilmesi gerekiyorsa, yeniden de\u011ferleme hesab\u0131 \u00fczerinden de d\u00fczeltme yap\u0131l\u0131r, bakiyesi yeni orana g\u00f6re ortaklar\u0131n sermaye hesaplar\u0131na aktar\u0131l\u0131r.<\/span><\/p>\n

ORTAKLIKLARIN FESH\u0130<\/span><\/strong><\/h3>\n

Bir ortakl\u0131k \u00f6mr\u00fcn\u00fcn sonuna geldi\u011finde, belki de ortaklar satmaya ve emekli olmaya karar verdikleri i\u00e7in firma feshedilir. Bu durumda varl\u0131klar sat\u0131l\u0131r, bor\u00e7lar \u00f6denir ve ortakl\u0131k sona erer. 1890 Ortakl\u0131k Yasas\u0131, varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilen paran\u0131n a\u015fa\u011f\u0131daki s\u0131rayla uygulanmas\u0131n\u0131 gerektirir:<\/span><\/p>\n

1 \u015eirketin ortaklara olan bor\u00e7lar\u0131 d\u0131\u015f\u0131ndaki t\u00fcm bor\u00e7lar\u0131n\u0131 kapatmak.<\/span>
\n2 Ortaklara bor\u00e7lu olunan kredileri geri \u00f6demek i\u00e7in.<\/span>
\n3 Ortaklara \u00f6denecek tutarlar\u0131n sermaye ve cari hesaplar\u0131na \u00f6denmesi.<\/span><\/p>\n

Ortakl\u0131\u011f\u0131n da\u011f\u0131ld\u0131\u011f\u0131n\u0131 kaydetmek i\u00e7in bir ger\u00e7ekle\u015ftirme hesab\u0131 kullan\u0131l\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ortakl\u0131k K\u00e2r\u0131 Ortakl\u0131k k\u00e2r\u0131n\u0131n b\u00f6l\u00fcnmesini ger\u00e7ekle\u015ftirmek i\u00e7in gerekli ad\u0131mlar \u015funlard\u0131r: 1 Kar\u0131n nas\u0131l b\u00f6l\u00fcnece\u011fini belirleyin. 2 Payla\u015f\u0131lacak k\u00e2r veya zarar\u0131n de\u011ferini belirleyin. Bulunan de\u011fer hay\u0131r al\u0131r ortaklara yap\u0131lan \u00f6demeler \u00f6rne\u011fin maa\u015f \u015feklinde \u00f6denir ve \u00f6denek hesab\u0131na aktar\u0131l\u0131r. 3 Ortaklar taraf\u0131ndan yap\u0131lan \u00e7izimlere uygulanan faizi k\u00e2ra ekleyin. 4 Sermaye hesab\u0131 bakiyeleri \u00fczerinde izin verilen faizleri ve…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[23128,23130,23129],"tags":[23131,23134,23133,23132,23136,23135],"class_list":["post-10035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cari-islemler-hesabi","category-cari-islemler-hesabi-alt-hesaplari","category-cari-islemler-hesabi-nedir","tag-cari-islemler-hesabi","tag-cari-islemler-hesabi-alt-hesaplari","tag-cari-islemler-hesabi-nedir","tag-cari-islemler-nedir","tag-odemeler-bilancosu-nedir","tag-odemeler-dengesi-ozdesligi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=10035"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9967"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}