{"id":10037,"date":"2022-06-08T10:32:11","date_gmt":"2022-06-08T07:32:11","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10037"},"modified":"2022-06-08T10:32:11","modified_gmt":"2022-06-08T07:32:11","slug":"sirket-hesaplari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/sirket-hesaplari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"\u015eirket Hesaplar\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

\u015eirket Hesaplar\u0131<\/span><\/strong><\/h3>\n

Bu b\u00f6l\u00fcm\u00fcn ama\u00e7lar\u0131 \u015funlard\u0131r:<\/span><\/strong><\/p>\n

\u2022 kay\u0131tl\u0131 bir \u015firketin olu\u015fturulmas\u0131nda izlenen prosed\u00fcrleri a\u00e7\u0131klamak;<\/span>
\n\u2022 farkl\u0131 \u015firket t\u00fcrleri aras\u0131nda ayr\u0131m yapmak;<\/span>
\n\u2022 s\u0131n\u0131rl\u0131 sorumluluk kavram\u0131n\u0131 tan\u0131tmak;<\/span>
\n\u2022 bir \u015firketin m\u00fclkiyeti ve kontrol\u00fc aras\u0131nda ayr\u0131m yapmak;<\/span>
\n\u2022 okuyucular\u0131 y\u0131ll\u0131k raporun ana i\u00e7eri\u011fiyle tan\u0131\u015ft\u0131rmak;<\/span>
\n\u2022 standart muhasebe uygulamalar\u0131n\u0131 belirleyen d\u00fczenlemelerin niteli\u011fini ve amac\u0131n\u0131 a\u00e7\u0131klamak;<\/span>
\n\u2022 Maliye’ye at\u0131fta bulunarak muhasebe politikalar\u0131n\u0131n niteli\u011fini belirtmek gerekir.<\/span>
\n\u2022 y\u0131ll\u0131k hesaplarda yer alan bilgilere ek olarak, harici kullan\u0131c\u0131lar i\u00e7in mevcut olan bilgi kaynaklar\u0131n\u0131 belirlemek;<\/span>
\n\u2022 hisselerin ihrac\u0131 ve kaybedilmesini ay\u0131rt etmek ve nas\u0131l hesaplanaca\u011f\u0131n\u0131 g\u00f6stermek;<\/span>
\n\u2022 kredi sermayesi ve bor\u00e7 senetlerinin ay\u0131rt edici \u00f6zelliklerini belirlemek;<\/span>
\n\u2022 \u00f6denek hesab\u0131nda vergilendirme ve temett\u00fclerin nas\u0131l hesaplanaca\u011f\u0131n\u0131 g\u00f6stermek;<\/span>
\n\u2022 \u015firket hesaplar\u0131nda vergilendirmenin nas\u0131l yap\u0131ld\u0131\u011f\u0131n\u0131 tan\u0131tmak;<\/span>
\n\u2022 Kar\u015f\u0131l\u0131klar ve yedekleri tan\u0131mlay\u0131n ve ay\u0131rt edin ve FRS 12, Kar\u015f\u0131l\u0131klar, Ko\u015fullu Bor\u00e7lar ve Ko\u015fullu Varl\u0131klar taraf\u0131ndan getirilen kar\u015f\u0131l\u0131klara ili\u015fkin k\u0131s\u0131tlamalar\u0131 tart\u0131\u015f\u0131n;<\/span>
\n\u2022 sabit k\u0131ymet yeniden de\u011ferlemelerinin yay\u0131nlanan hesaplar \u00fczerindeki etkisini a\u00e7\u0131klamak ve belirlemek;<\/span>
\n\u2022 bor\u00e7lar\u0131n geri \u00f6denmesiyle ilgili prosed\u00fcrleri \u00f6zetlemek;<\/span>
\n\u2022 bir ikramiye sorununun do\u011fas\u0131n\u0131 a\u00e7\u0131klamak ve bir \u015firketin hesaplar\u0131n\u0131 nas\u0131l etkiledi\u011fini g\u00f6stermek;<\/span>
\n\u2022 FRS 3, Finansal Performans\u0131n Raporlanmas\u0131 ile getirilen de\u011fi\u015fiklikleri kar ve zarar hesab\u0131n\u0131n d\u00fczenine a\u00e7\u0131klamak ve g\u00f6stermek;<\/span>
\n\u2022 grup \u015firketleri kavram\u0131n\u0131 tan\u0131tmak ve FRS 10, \u015eerefiye ve Maddi Olmayan Duran Varl\u0131klar uyar\u0131nca \u015ferefiye muamelesini tart\u0131\u015fmak;<\/span>
\n\u2022 ara\u015ft\u0131rma ve geli\u015ftirmeyi tan\u0131mlay\u0131n ve SSAP 13, Ara\u015ft\u0131rma ve Geli\u015ftirme i\u00e7in Muhasebe uyar\u0131nca \u015firketlerin hesaplar\u0131nda nas\u0131l ele al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6sterin; ve<\/span>
\n\u2022 \u015firket hesaplar\u0131n\u0131n ana s\u0131n\u0131rlar\u0131n\u0131n ana hatlar\u0131n\u0131 \u00e7izin.<\/span><\/p>\n

KAYITLI \u015e\u0130RKETLER\u0130N OLU\u015eUMU<\/span><\/strong><\/h3>\n

Alimited \u015firket, 1985 \u015eirketler Yasas\u0131 uyar\u0131nca tescil edilerek olu\u015fturulur, dolay\u0131s\u0131yla ‘kay\u0131tl\u0131’ \u015firket terimi. Kay\u0131t olduk\u00e7a basit bir i\u015flemdir, ancak baz\u0131 formalitelere uyulmal\u0131d\u0131r.<\/span><\/p>\n

Limited \u015firket kurmak isteyen ki\u015filerin i\u015fi kendileri yapmalar\u0131 m\u00fcmk\u00fcnd\u00fcr; alternatif olarak, y\u00fcr\u00fct\u00fclen i\u015f i\u00e7in bir \u00fccret talep eden uzman bir \u015firket kay\u0131t acentesi istihdam etmeyi se\u00e7ebilirler. A\u015fa\u011f\u0131daki bilgiler, kay\u0131t tarihinde veya hemen sonras\u0131nda \u015eirketler Mukayyidine teslim edilmelidir:<\/span><\/p>\n

1 \u0130lk y\u00f6neticilerin adlar\u0131 ve adresleri.<\/span>
\n2 \u015eirketin kay\u0131tl\u0131 sermaye miktar\u0131n\u0131 g\u00f6steren bir a\u00e7\u0131klama.<\/span>
\n3 \u015eirketin kay\u0131tl\u0131 ofisinin adresi.<\/span>
\n4 \u015eirketin ana s\u00f6zle\u015fmesi ve esas s\u00f6zle\u015fmesi.<\/span><\/p>\n

Mutabakat, \u015firketin ad\u0131n\u0131 ve ‘nesneler’ maddesinde yer alan \u00f6nerilen operasyonlar\u0131n\u0131n niteli\u011fini verir.<\/span>
\nAna s\u00f6zle\u015fme, hem pay sahipleri hem de y\u00f6netim taraf\u0131ndan uyulmas\u0131 gereken \u015firketin i\u00e7 kural ve d\u00fczenlemelerini belirler; pay sahiplerinin oy haklar\u0131, y\u00f6neticilerin atanmas\u0131 ve yetkileri ve \u015firketin bor\u00e7lanma yetkileri gibi konularla ilgilenirler.<\/span><\/p>\n

\u015eirketler Yasas\u0131, kendi makalelerini dosyalamayan herhangi bir limited \u015firket i\u00e7in ge\u00e7erli olan bir dizi model makale i\u00e7erir. \u00d6rnek makaleler, \u015firketin dosyalad\u0131\u011f\u0131 herhangi bir makale taraf\u0131ndan \u00f6zel olarak de\u011fi\u015ftirilmedi\u011fi veya hari\u00e7 tutulmad\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde de ge\u00e7erlidir. Model makaleler nadiren tamamen uygundur ve genellikle \u015firketin bireysel gereksinimlerine g\u00f6re “ki\u015fiye \u00f6zel” \u00fcr\u00fcnler haz\u0131rlan\u0131r.<\/span><\/p>\n

\u015eirket T\u00fcrleri<\/span><\/strong><\/h3>\n

Bir dizi farkl\u0131 kay\u0131tl\u0131 \u015firket t\u00fcr\u00fc vard\u0131r ve se\u00e7ilen se\u00e7enek, beklenen ticari faaliyetlerin niteli\u011fine ve \u00f6l\u00e7e\u011fine ba\u011fl\u0131 olacakt\u0131r. \u00d6ncelikle \u015firketin s\u0131n\u0131rl\u0131 sorumlu mu yoksa s\u0131n\u0131rs\u0131z sorumlu mu tescil edilece\u011fine karar vermek gerekir.<\/span><\/p>\n

Genellikle bir \u015firket kurman\u0131n ana nedeni, do\u011fas\u0131 gere\u011fi \u00f6nemli bir risk unsuru i\u00e7ermesi muhtemel olan ticari faaliyetler i\u00e7in s\u0131n\u0131rl\u0131 sorumlulu\u011fun korunmas\u0131n\u0131 sa\u011flamakt\u0131r. Bu nedenle, s\u0131n\u0131rs\u0131z \u015firketler \u00e7ok azd\u0131r ve bu nedenle, onlar\u0131 daha fazla dikkate almam\u0131za gerek yoktur.<\/span><\/p>\n

\u0130ki temel limited \u015firket kategorisi vard\u0131r: halka a\u00e7\u0131k \u015firket ve \u00f6zel \u015firket. Halka a\u00e7\u0131k \u015firket, ad\u0131ndan sonra plc belirleme harflerini i\u00e7ermeli ve en az d\u00f6rtte birinin ba\u015flang\u0131\u00e7ta tahsil edilmesi gereken en az 50.000 \u00a3 \u00e7\u0131kar\u0131lm\u0131\u015f sermayeye sahip olmal\u0131d\u0131r.<\/span><\/p>\n

\n

banka hesab\u0131<\/a> nas\u0131l a\u00e7\u0131l\u0131r<\/span>
\nis bankas\u0131 hesap<\/span>
\nyurtd\u0131\u015f\u0131ndan t\u00fcrkiye de banka hesab\u0131 a\u00e7mak<\/span>
\n\u015fah\u0131s \u015firketi<\/span>
\nonline hesap a\u00e7<\/span>
\nanonim \u015firket minimum sermaye<\/span>
\nenpara \u015firketim<\/span>
\nanonim \u015firket limited \u015firket fark\u0131<\/span><\/p>\n

\n

\u00d6zel \u015firketler Ltd. tan\u0131mlay\u0131c\u0131 mektuplar\u0131n\u0131 kullanmal\u0131d\u0131r ve halka hisse veya tahvil ihra\u00e7 etmelerine izin verilmez (bu b\u00f6l\u00fcmdeki kredi sermayesi ve tahviller b\u00f6l\u00fcm\u00fcne bak\u0131n). Bir plc i\u00e7in en az iki hissedar olmal\u0131d\u0131r; ne kamu ne de \u00f6zel limited \u015firketler i\u00e7in bir \u00fcst s\u0131n\u0131r yoktur.<\/span><\/p>\n

Halka a\u00e7\u0131k \u015firketler, bu menkul k\u0131ymetlerin Menkul K\u0131ymetler Borsas\u0131’nda i\u015flem g\u00f6rmesi i\u00e7in d\u00fczenlemeler yaparak hisselerinin ve tahvillerinin pazarlanabilirli\u011fini art\u0131rabilir, ancak bu yaln\u0131zca \u00e7ok b\u00fcy\u00fck endi\u015feler i\u00e7in uygulanabilir bir uygulamad\u0131r.<\/span><\/p>\n

K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli \u015eirketler<\/span><\/strong><\/h3>\n

K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firketlere belirli “dosyalama muafiyetleri” verilir: \u015eirketler Mukayyidi’ne sunduklar\u0131 ve kamu denetimine a\u00e7\u0131k olan hesaplar\u0131n, b\u00fcy\u00fck \u015firketler taraf\u0131ndan yay\u0131nlanmas\u0131 gereken t\u00fcm bilgileri i\u00e7ermesi gerekmez.<\/span><\/p>\n

Ancak bu imtiyaz, onlar\u0131, hissedarlar\u0131n onay\u0131 i\u00e7in tam yasal hesaplar\u0131 yay\u0131nlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden kurtarmaz. Bir \u015firketin k\u00fc\u00e7\u00fck veya orta \u00f6l\u00e7ekli olarak s\u0131n\u0131fland\u0131r\u0131labilmesi i\u00e7in sa\u011flanmas\u0131 gereken ko\u015fullar \u00f6zetlenmi\u015ftir. Unutulmamal\u0131d\u0131r ki, halka a\u00e7\u0131k \u015firketler, b\u00fcy\u00fckl\u00fckleri ne olursa olsun hi\u00e7bir zaman dosyalama muafiyetinden yararlanamayacaklard\u0131r.<\/span><\/p>\n

S\u0131n\u0131rl\u0131 sorumluluk<\/span><\/strong><\/p>\n

Hem ba\u011f\u0131ms\u0131z t\u00fcccarlar hem de ortakl\u0131klar, sahiplerinin katk\u0131lar\u0131yla sa\u011flanan sermaye ile finanse edilir. \u0130\u015fletmelerin fon s\u0131k\u0131nt\u0131s\u0131 \u00e7ekmesi veya iflas etmesi durumunda, mal sahipleri herhangi bir eksikli\u011fi gidermekten sorumludur ve i\u015fletme bor\u00e7lar\u0131n\u0131 finanse etmek i\u00e7in ki\u015fisel varl\u0131klar\u0131n\u0131 kaybetmekle kar\u015f\u0131 kar\u015f\u0131ya kalabilirler, yani i\u015fletmenin bor\u00e7lar\u0131 i\u00e7in s\u0131n\u0131rs\u0131z ki\u015fisel sorumluluklar\u0131 vard\u0131r.<\/span><\/p>\n

Bir \u015firketin s\u0131n\u0131rl\u0131 oldu\u011fu varsay\u0131ld\u0131\u011f\u0131nda, hissedarlar\u0131n\u0131n sorumlulu\u011fu, sermayeye yat\u0131r\u0131lan para miktar\u0131 ile s\u0131n\u0131rl\u0131d\u0131r. Bu, hissedarlar\u0131n \u00f6zel m\u00fclklerine daha fazla \u00e7a\u011fr\u0131 yap\u0131lamayaca\u011f\u0131 ve kaybedebilecekleri maksimum miktar\u0131n sermaye yat\u0131r\u0131mlar\u0131n\u0131n miktar\u0131 oldu\u011fu anlam\u0131na gelir.<\/span><\/p>\n

Sahiplik ve kontrol<\/span><\/strong><\/p>\n

Ana s\u00f6zle\u015fmede y\u00f6netim kuruluna devredilen yetkiler olduk\u00e7a fazlad\u0131r, ancak yine de bir ticari organizasyonu g\u00fcnl\u00fck olarak y\u00f6netmek i\u00e7in ihtiya\u00e7 duyulanlarla s\u0131n\u0131rl\u0131d\u0131r.<\/span><\/p>\n

Hissedar teorik olarak a\u015fa\u011f\u0131daki a\u00e7\u0131lardan genel kontrol\u00fc elinde tutar:<\/span><\/strong><\/p>\n

1 Esas s\u00f6zle\u015fmede belirtildi\u011fi gibi, yaln\u0131zca hissedarlar \u015firketin faaliyetlerinin niteli\u011finde bir de\u011fi\u015fikli\u011fe izin verebilir.<\/span>
\n2 Hissedarlar, \u015firketin faaliyetlerinin kapsam\u0131n\u0131 kontrol eder. Sermaye ve bor\u00e7lanma seviyesi \u015firket t\u00fcz\u00fc\u011f\u00fcnde belirtilmi\u015ftir ve bu seviyeler ancak hissedarlar\u0131n onay\u0131 ile y\u00fckseltilebilir.<\/span>
\n3 Hissedarlar, \u015firketin genel kurulunda uygun bir karar alarak y\u00f6neticilerin tamam\u0131n\u0131 veya bir k\u0131sm\u0131n\u0131 g\u00f6revden alabilirler.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u015eirket Hesaplar\u0131 Bu b\u00f6l\u00fcm\u00fcn ama\u00e7lar\u0131 \u015funlard\u0131r: \u2022 kay\u0131tl\u0131 bir \u015firketin olu\u015fturulmas\u0131nda izlenen prosed\u00fcrleri a\u00e7\u0131klamak; \u2022 farkl\u0131 \u015firket t\u00fcrleri aras\u0131nda ayr\u0131m yapmak; \u2022 s\u0131n\u0131rl\u0131 sorumluluk kavram\u0131n\u0131 tan\u0131tmak; \u2022 bir \u015firketin m\u00fclkiyeti ve kontrol\u00fc aras\u0131nda ayr\u0131m yapmak; \u2022 okuyucular\u0131 y\u0131ll\u0131k raporun ana i\u00e7eri\u011fiyle tan\u0131\u015ft\u0131rmak; \u2022 standart muhasebe uygulamalar\u0131n\u0131 belirleyen d\u00fczenlemelerin niteli\u011fini ve amac\u0131n\u0131 a\u00e7\u0131klamak; \u2022 Maliye’ye at\u0131fta…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9976,"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":[23138,23137,23139],"tags":[23147,23145,23140,23146,23141,23144,23143,23142],"class_list":["post-10037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-anonim-sirket-limited-sirket-farki","category-anonim-sirket-minimum-sermaye","category-banka-hesabi-nasil-acilir","tag-anonim-sirket-limited-sirket-farki","tag-anonim-sirket-minimum-sermaye","tag-banka-hesabi-nasil-acilir","tag-enpara-sirketim","tag-is-bankasi-hesap","tag-online-hesap-ac","tag-sahis-sirketi","tag-yurtdisindan-turkiye-de-banka-hesabi-acmak"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t