{"id":10062,"date":"2022-06-09T21:25:54","date_gmt":"2022-06-09T18:25:54","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10062"},"modified":"2022-06-09T21:25:54","modified_gmt":"2022-06-09T18:25:54","slug":"net-nakit-akisi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/net-nakit-akisi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Net Nakit Ak\u0131\u015f\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

B\u0130\u00c7\u0130M<\/span><\/strong><\/h3>\n

Nakit ak\u0131\u015f tablosu, bir i\u015fletmenin y\u0131l boyunca toplad\u0131\u011f\u0131 ve \u00fcretti\u011fi nakitleri ve bu nakitlerin nas\u0131l harcand\u0131\u011f\u0131n\u0131 d\u00fczenli bir \u015fekilde g\u00f6steren tablo olarak tan\u0131mlanabilir. Yay\u0131n amac\u0131yla, TFRS 1 (revize), nakit ak\u0131\u015flar\u0131n\u0131n a\u015fa\u011f\u0131daki standart ba\u015fl\u0131klar alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131 gerektirir:<\/span><\/p>\n

\u2022 \u0130\u015fletme faaliyetlerinden kaynaklanan net nakit ak\u0131\u015f\u0131. Bunlar, ticari faaliyetlerden kaynaklanan nakit ak\u0131\u015flar\u0131d\u0131r. Bu nedenle bu b\u00f6l\u00fcm, kar ve zarar hesab\u0131nda raporlanan faaliyetlerden kaynaklanan nakit ak\u0131\u015flar\u0131n\u0131 i\u00e7erir. T\u00fcm nakit ak\u0131\u015flar\u0131 katma de\u011fer vergisi d\u00fc\u015f\u00fcld\u00fckten sonra raporlanacak ve KDV a\u00e7\u0131s\u0131ndan \u00f6denecek veya geri al\u0131nabilecek net tutar bu b\u00f6l\u00fcme bir kalem olarak dahil edilecektir.<\/span><\/p>\n

\u2022 Yat\u0131r\u0131mlar\u0131n ve finans hizmetlerinin getirisi. Bunlar, \u00f6rne\u011fin kredi faizi ve imtiyazl\u0131 temett\u00fcler gibi, sermaye d\u0131\u015f\u0131 finansman sa\u011flay\u0131c\u0131lar\u0131na yap\u0131lan yat\u0131r\u0131mlar\u0131n ve \u00f6demelerin sahipli\u011finden kaynaklanan al\u0131nan faiz ve al\u0131nan temett\u00fcler gibi gelirlerdir.<\/span><\/p>\n

\u2022 Vergilendirme. Bu, gelir ve sermaye kazan\u00e7lar\u0131n\u0131n vergilendirilmesinden kaynaklanan nakit ak\u0131\u015flar\u0131n\u0131 ve \u00e7o\u011fu \u015firket i\u00e7in kurumlar vergisi anlam\u0131na gelir.<\/span><\/p>\n

\u2022 Sermaye harcamas\u0131 ve finansal yat\u0131r\u0131m. Bu nakit ak\u0131\u015flar\u0131, di\u011fer \u015firketlerin hisse senetlerine veya bor\u00e7 senetlerine yap\u0131lan uzun vadeli yat\u0131r\u0131mlar ve bunlar\u0131n nihai sat\u0131\u015f\u0131 veya geri \u00f6demeleri dahil olmak \u00fczere, sabit k\u0131ymetlerin sat\u0131n al\u0131nmas\u0131ndan veya sat\u0131lmas\u0131ndan kaynaklanmaktad\u0131r.<\/span><\/p>\n

\u2022 Sat\u0131n almalar ve elden \u00e7\u0131karmalar. \u0130\u015ftirak, ortak giri\u015fim veya ba\u011fl\u0131 \u015firketlerin sat\u0131\u015f\u0131ndan elde edilen gelirler veya sat\u0131n almak i\u00e7in yap\u0131lan \u00f6demeler bu ba\u015fl\u0131k alt\u0131nda yer al\u0131r. (Giri\u015f \u00e7al\u0131\u015fmalar\u0131n\u0131zda buna rastlaman\u0131z pek olas\u0131 de\u011fildir.)<\/span><\/p>\n

\u2022 \u00d6z sermaye temett\u00fcleri \u00f6dendi. Bu nakit \u00e7\u0131k\u0131\u015flar\u0131, adi hisse senetlerine \u00f6denen temett\u00fclerle ilgilidir.<\/span><\/p>\n

\u2022 S\u0131v\u0131 kaynaklar\u0131n y\u00f6netimi. Bu b\u00f6l\u00fcm, i\u015fi aksatmadan elden \u00e7\u0131kar\u0131labilecek, nakde \u00e7evrilebilecek veya serbest piyasada i\u015flem g\u00f6rebilecek d\u00f6nen varl\u0131k yat\u0131r\u0131mlar\u0131na ili\u015fkin nakit ak\u0131\u015flar\u0131n\u0131 i\u00e7erir. \u00d6rnekler, k\u0131sa vadeli banka mevduatlar\u0131n\u0131 ve hisselere yap\u0131lan k\u00fc\u00e7\u00fck yat\u0131r\u0131mlar\u0131 i\u00e7erir.<\/span><\/p>\n

\u2022 Finansman. Bunlar, \u015firket ile d\u0131\u015f finansman sa\u011flay\u0131c\u0131lar\u0131 aras\u0131nda ger\u00e7ekle\u015fen nakit ak\u0131\u015flar\u0131d\u0131r. Nakit makbuzlar, ihra\u00e7 edilen hisse senetlerinden, kredilerden veya bor\u00e7lardan ve bunlar\u0131n itfas\u0131ndan kaynaklanan nakit \u00f6demelerden gelir.<\/span><\/p>\n

Nakit i\u015flemlerin genel etkisi, nakit bakiyesinde net bir art\u0131\u015f veya azalmad\u0131r. Ana hatlar\u0131yla, nakit ak\u0131\u015f tablosu g\u00f6sterildi\u011fi gibi g\u00f6r\u00fcn\u00fcr.<\/span><\/p>\n

Bir \u015firket i\u00e7in nakit ak\u0131\u015f tablosunun haz\u0131rlanmas\u0131, genellikle a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f bilan\u00e7osu ile birlikte bir y\u0131ll\u0131k kar ve zarar hesab\u0131 ile ba\u015flar.<\/span><\/p>\n

Daha sonra, sat\u0131\u015flar veya temett\u00fcler gibi kaynaklar\u0131n ak\u0131\u015flar\u0131n\u0131, tersine i\u015flemin ger\u00e7ekle\u015ftirildi\u011fi yerde verilen teknikleri kullanarak nakit ak\u0131\u015flar\u0131na d\u00f6n\u00fc\u015ft\u00fcrmek, yani nakit ak\u0131\u015flar\u0131n\u0131 kaynak ak\u0131\u015flar\u0131na d\u00f6n\u00fc\u015ft\u00fcrmek gerekir. Bir sonraki b\u00f6l\u00fcm, bu y\u00f6ntemlerin pratik uygulamas\u0131n\u0131 g\u00f6stermektedir.<\/span><\/p>\n

\n

Net nakit<\/a> ak\u0131\u015f\u0131 form\u00fcl\u00fc<\/span>
\nNet nakit ak\u0131\u015f\u0131 hesaplama<\/span>
\nNakit ak\u0131\u015f\u0131 sorular\u0131<\/span>
\nNakit ak\u0131\u015f tablosu<\/span>
\nNakit ak\u0131\u015f tablosu yorumlama<\/span>
\nNakit ak\u0131\u015f tablosu \u00f6rne\u011fi<\/span>
\nBasit nakit ak\u0131\u015f tablosu \u00d6rne\u011fi<\/span>
\nOperasyonel nakit ak\u0131\u015f\u0131<\/span><\/p>\n

\n

BEYAN \u0130N\u015eAATI<\/span><\/strong><\/h3>\n

Nakit ak\u0131\u015f tablosunun haz\u0131rlanaca\u011f\u0131 kar ve zarar hesab\u0131 ve bilan\u00e7osu verilir. \u0130\u00e7erdi\u011fi bilgiler \u015fimdi bir nakit ak\u0131\u015f tablosuna dahil edilecek de\u011ferleri hesaplamak i\u00e7in kullan\u0131lacakt\u0131r. Tan\u0131mlanan unsurlar\u0131n her biri ayr\u0131 ayr\u0131 ele al\u0131n\u0131r ve daha sonra tam a\u00e7\u0131klamaya dahil edilir. Tam ifade derlendikten sonra, bir dizi ilgili komplikasyon g\u00f6z \u00f6n\u00fcnde bulundurulur.<\/span><\/p>\n

\u0130\u015fletme faaliyetlerinden kaynaklanan net nakit ak\u0131\u015f\u0131\u00a0<\/span><\/strong><\/p>\n

Bunun hesaplanabilece\u011fi iki alternatif yol vard\u0131r: do\u011frudan y\u00f6ntem ve dolayl\u0131 y\u00f6ntem. Do\u011frudan y\u00f6ntem, m\u00fc\u015fterilerden al\u0131nan nakit ile tedarik\u00e7ilere ve \u00e7al\u0131\u015fanlara \u00f6denen mal ve hizmet \u00e7\u0131k\u0131\u015flar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131rarak nakit ak\u0131\u015f\u0131n\u0131 hesaplar.<\/span><\/p>\n

Amortisman ve sabit k\u0131ymet sat\u0131\u015f kayb\u0131 gibi kalemler, nakit hareketini i\u00e7ermediklerinden dahil edilmez. Daha kapsaml\u0131 bir a\u00e7\u0131klama i\u00e7in a\u015fa\u011f\u0131ya bak\u0131n.<\/span><\/p>\n

A\u00e7\u0131l\u0131\u015f bor\u00e7lular\u0131 ve alacakl\u0131lar, 20X3’te (\u00f6nceki y\u0131l) ger\u00e7ekle\u015fen ve 20X4’te (cari y\u0131l) nakde \u00e7evrilen gelir ve giderleri temsil ettikleri i\u00e7in kar ve zarar hesab\u0131ndaki rakamlara eklenir.<\/span><\/p>\n

Kapan\u0131\u015f bor\u00e7lular\u0131 ve alacakl\u0131lar, sat\u0131\u015f veya sat\u0131n alma 20X4’te ger\u00e7ekle\u015fti\u011fi i\u00e7in mahsup edilmi\u015ftir, ancak ilgili nakit ak\u0131\u015f\u0131 20X5’e kadar (bir sonraki y\u0131l) ger\u00e7ekle\u015fmeyecektir.<\/span><\/p>\n

Dolayl\u0131 y\u00f6ntem, do\u011frudan y\u00f6ntemle tam olarak ayn\u0131 net nakit ak\u0131\u015f\u0131n\u0131 \u00fcretir, ancak faaliyet kar\u0131 ile ba\u015flar ve k\u00e2r ve zarar hesab\u0131ndaki kar\u015f\u0131l\u0131k gelen nakit ak\u0131\u015flar\u0131yla e\u015fle\u015fmeyen kalemler i\u00e7in d\u00fczeltmeler yapar. Bu y\u00f6ntem g\u00f6sterilmi\u015ftir.<\/span><\/p>\n

Unutmay\u0131n, bir nakit ak\u0131\u015f\u0131 tablosunun amac\u0131, bir hesap d\u00f6neminde yarat\u0131lan nakit miktar\u0131n\u0131 belirlemektir ve bu nedenle nakit hareketine neden olmayan kalemler g\u00f6z ard\u0131 edilmeli ve nakit hareketine neden olan kalemler dikkate al\u0131nmal\u0131d\u0131r. kabul edilebilir. Bu nedenle, muhasebe k\u00e2r\u0131n\u0131 ilgili d\u00f6nem i\u00e7in nakit k\u00e2ra d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in d\u00fczeltmeler gereklidir.<\/span><\/p>\n

D\u00fczeltmelerin \u00f6rnekleri ve nedenleri a\u015fa\u011f\u0131daki gibidir:<\/span><\/strong><\/p>\n

\u2022 Amortisman. Bir varl\u0131k sat\u0131n al\u0131nd\u0131\u011f\u0131nda, sermaye harcamas\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda raporlanan bir nakit \u00e7\u0131k\u0131\u015f\u0131 olur. Varl\u0131\u011f\u0131n m\u00fcteakip amortisman\u0131, daha fazla nakit \u00e7\u0131k\u0131\u015f\u0131n\u0131 i\u00e7ermez, \u00e7\u00fcnk\u00fc amortisman, varl\u0131\u011f\u0131n maliyetini faydal\u0131 \u00f6mr\u00fc boyunca k\u00e2rdan tahsil etme y\u00f6ntemidir. Bu nedenle, amortisman nakit i\u00e7ermez ve faaliyet kar\u0131na geri eklenmelidir. (Daha kapsaml\u0131 bir a\u00e7\u0131klama i\u00e7in a\u015fa\u011f\u0131daki karma\u015f\u0131kl\u0131klarla ilgili b\u00f6l\u00fcme bak\u0131n.)<\/span><\/p>\n

\u2022 Sabit bir varl\u0131\u011f\u0131n sat\u0131\u015f\u0131ndan do\u011fan kar veya zarar. Bir varl\u0131\u011f\u0131n elden \u00e7\u0131kar\u0131lmas\u0131, sermaye harcamas\u0131 ba\u015fl\u0131\u011f\u0131 alt\u0131nda raporlanan bir nakit giri\u015fi yaratacakt\u0131r. Bununla birlikte, i\u015fletmenin sat\u0131\u015ftan elde etti\u011fi ile varl\u0131\u011f\u0131n net defter de\u011feri aras\u0131ndaki fark, k\u00e2r veya zarara yol a\u00e7acakt\u0131r.<\/span><\/p>\n

Bu k\u00e2r veya zarar, k\u00e2r ve zarar hesab\u0131na dahil edilir ancak herhangi bir nakit hareketini temsil etmez ve bu nedenle nakit k\u00e2r hesaplan\u0131rken ayarlanmal\u0131d\u0131r. Sat\u0131\u015ftan elde edilen k\u00e2r, muhasebe k\u00e2r\u0131ndan d\u00fc\u015f\u00fclmeli ve bir zarar eklenmelidir.\u00a0<\/span><\/p>\n

Kredili sat\u0131\u015flar ve sat\u0131n almalar. Bunlar, nakit hen\u00fcz al\u0131nmam\u0131\u015f veya \u00f6denmemi\u015f olsa bile kar ve zarar hesab\u0131na dahil edilir. Tersine, bir \u00f6nceki y\u0131lda yap\u0131lan bir kredili sat\u0131\u015f veya sat\u0131n alma, nakit al\u0131nm\u0131\u015f veya \u00f6denmi\u015f olsa bile cari kardan hari\u00e7 tutulacakt\u0131r.<\/span><\/p>\n

Bunlar i\u00e7in gerekli d\u00fczeltmeler, a\u00e7\u0131l\u0131\u015f bor\u00e7lular\u0131\/alacakl\u0131lar rakamlar\u0131n\u0131 faaliyet kar\u0131 rakam\u0131na eklemek ve kapan\u0131\u015f bor\u00e7lular\u0131\/alacakl\u0131lar rakamlar\u0131n\u0131 faaliyet kar\u0131 rakam\u0131ndan \u00e7\u0131karmakt\u0131r. H\u0131zl\u0131 bir yol, a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f bakiyeleri aras\u0131ndaki hareketi eklemek veya \u00e7\u0131karmakt\u0131r.<\/span><\/p>\n

Stoklamak. Sat\u0131\u015flar\u0131n maliyeti hesaplan\u0131rken al\u0131mlara a\u00e7\u0131l\u0131\u015f sto\u011fu \u00f6nceki y\u0131l olmas\u0131na ra\u011fmen eklenir ve cari d\u00f6nemde al\u0131nmas\u0131na ra\u011fmen kapan\u0131\u015f sto\u011fu sat\u0131\u015flar\u0131n maliyetinden d\u00fc\u015f\u00fcl\u00fcr.<\/span><\/p>\n

Bunun i\u00e7in gerekli d\u00fczeltmeler, a\u00e7\u0131l\u0131\u015f stok rakam\u0131n\u0131 faaliyet kar\u0131 rakam\u0131na eklemek ve kapan\u0131\u015f stok rakam\u0131n\u0131 i\u015fletme kar\u0131 rakam\u0131ndan \u00e7\u0131karmakt\u0131r. H\u0131zl\u0131 bir yol, a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f bakiyeleri aras\u0131ndaki hareketi eklemek veya \u00e7\u0131karmakt\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u0130\u00c7\u0130M Nakit ak\u0131\u015f tablosu, bir i\u015fletmenin y\u0131l boyunca toplad\u0131\u011f\u0131 ve \u00fcretti\u011fi nakitleri ve bu nakitlerin nas\u0131l harcand\u0131\u011f\u0131n\u0131 d\u00fczenli bir \u015fekilde g\u00f6steren tablo olarak tan\u0131mlanabilir. Yay\u0131n amac\u0131yla, TFRS 1 (revize), nakit ak\u0131\u015flar\u0131n\u0131n a\u015fa\u011f\u0131daki standart ba\u015fl\u0131klar alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131 gerektirir: \u2022 \u0130\u015fletme faaliyetlerinden kaynaklanan net nakit ak\u0131\u015f\u0131. Bunlar, ticari faaliyetlerden kaynaklanan nakit ak\u0131\u015flar\u0131d\u0131r. Bu nedenle bu b\u00f6l\u00fcm, kar…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9980,"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":[23256,23254,23255],"tags":[22952,23260,23262,23261,23259,23257,23258,23263],"class_list":["post-10062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nakit-akis-tablosu-ornegi","category-net-nakit-akisi-formulu","category-net-nakit-akisi-hesaplama","tag-basit-nakit-akis-tablosu-ornegi","tag-nakit-akis-tablosu","tag-nakit-akis-tablosu-ornegi","tag-nakit-akis-tablosu-yorumlama","tag-nakit-akisi-sorulari","tag-net-nakit-akisi-formulu","tag-net-nakit-akisi-hesaplama","tag-operasyonel-nakit-akisi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10062","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=10062"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10062\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9980"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}