{"id":10376,"date":"2022-07-06T12:33:00","date_gmt":"2022-07-06T09:33:00","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10376"},"modified":"2022-07-06T12:33:00","modified_gmt":"2022-07-06T09:33:00","slug":"cift-girisli-muhasebe-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/cift-girisli-muhasebe-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"\u00c7\u0130FT G\u0130R\u0130\u015eL\u0130 MUHASEBE \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

HER \u015eEY\u0130 SAYIN<\/span><\/strong><\/h3>\n

\u015eimdiye kadar, hangi varl\u0131klar\u0131 ve hangi y\u00fck\u00fcml\u00fcl\u00fckleri saymam\u0131z gerekti\u011fi net de\u011fildir. K\u0131sa cevap, elbette, hepsini saymam\u0131z gerekti\u011fidir. Bu zorlu bir g\u00f6revdir ve bu metnin b\u00fcy\u00fck k\u0131sm\u0131 muhasebecilerin ticari i\u015flemleri nas\u0131l takip etti\u011fini a\u00e7\u0131klamaktad\u0131r. T\u00fcm varl\u0131klar\u0131 ve t\u00fcm bor\u00e7lar\u0131 saymak \u00f6nemlidir, \u00e7\u00fcnk\u00fc finansal bilgileri yat\u0131r\u0131mc\u0131lara ve alacakl\u0131lara if\u015fa etmek i\u00e7in \u00f6nemli bir bask\u0131n\u0131n oldu\u011fu bir d\u00fcnyada ya\u015f\u0131yoruz.<\/span><\/p>\n

Daha da \u00f6nemlisi, t\u00fcm varl\u0131klar\u0131m\u0131z\u0131 ve t\u00fcm bor\u00e7lar\u0131m\u0131z\u0131 do\u011fru bir \u015fekilde sayd\u0131ysak, “nas\u0131l oldu\u011fumuzu” g\u00f6rmek i\u00e7in ikisini netle\u015ftirebiliriz. Bir i\u015fletmenin bor\u00e7lar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonra kalan varl\u0131klar\u0131nda ” veya i\u015fteki net de\u011fer. Her varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc saymazsak (veya sayamazsak), varl\u0131klar\u0131n ne kadar\u0131n\u0131 a\u015ft\u0131\u011f\u0131n\u0131 ger\u00e7ekten bilemeyiz.\u00a0<\/span><\/p>\n

\u015eimdiye kadar sadece varl\u0131klar\u0131 ve bor\u00e7lar\u0131 sayd\u0131k. \u00d6z sermayemizi saymak gereksiz gibi g\u00f6r\u00fcnse de, bunu yapmak kesinlikle m\u00fcmk\u00fcn olacakt\u0131r. \u00d6z sermayeyi sayman\u0131n bir yolu, varl\u0131klardaki herhangi bir art\u0131\u015f\u0131n (di\u011fer her \u015fey e\u015fit oldu\u011funda) \u00f6z sermayemizi art\u0131rd\u0131\u011f\u0131n\u0131 veya bizi e\u015fit miktarda daha zengin k\u0131ld\u0131\u011f\u0131n\u0131 anlamakt\u0131r. Ayn\u0131 \u015fekilde, varl\u0131klardaki bir azalma (yine di\u011fer her \u015fey e\u015fit oldu\u011funda) \u00f6z sermayemizi ayn\u0131 miktarda azalt\u0131r. Benzer \u015fekilde, y\u00fck\u00fcml\u00fcl\u00fcklerdeki bir art\u0131\u015f bizi daha fakir yapar (\u00f6zsermayemizi d\u00fc\u015f\u00fcr\u00fcr) ve bir y\u00fck\u00fcml\u00fcl\u00fckteki azalma bir \u00f6zkaynak hesab\u0131n\u0131 art\u0131r\u0131r. Baz\u0131 kombinasyonlar\u0131n bir listesi g\u00f6r\u00fcn\u00fcr.<\/span><\/p>\n

\u00c7\u0130FT G\u0130R\u0130\u015eL\u0130 MUHASEBE BA\u015eLANGI\u00c7LARI<\/span><\/strong><\/h3>\n

T\u00fcm varl\u0131klar\u0131 ve bor\u00e7lar\u0131 sayarsak, muhasebeciler bir i\u015flemin faydas\u0131n\u0131 do\u011frudan \u00f6l\u00e7ebilir. Bir t\u00fcccar\u0131n 10 alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda 5 alt\u0131n de\u011ferinde m\u00fcr satt\u0131\u011f\u0131n\u0131 varsayal\u0131m. D\u00f6viz hesab\u0131 10 alt\u0131n (bir varl\u0131k) kadar artar, bu nedenle net de\u011ferimiz ayn\u0131 10 alt\u0131n kadar artar. M\u00fcr stokumuz 5 alt\u0131n sikke azal\u0131r, bu nedenle net de\u011fer 5 alt\u0131n d\u00fc\u015fer. (Asl\u0131nda ayn\u0131 anda ger\u00e7ekle\u015fen) iki i\u015flemin net de\u011feri, firma \u00f6z sermayesini 5 alt\u0131n sikke art\u0131rmakt\u0131r.<\/span><\/p>\n

Elbette, g\u00f6sterildi\u011fi gibi, i\u015flemlerin \u00f6zkaynaktaki de\u011fi\u015fikliklerle emsal olarak e\u015fle\u015ftirilmesi \u00e7o\u011fu zaman ger\u00e7ek bir muhasebe ger\u00e7e\u011fi de\u011fildir, ancak varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve \u00f6zkaynak aras\u0131ndaki ba\u011flant\u0131 hakk\u0131nda bir perspektif sunar. Bir \u00f6nceki sat\u0131\u015f i\u015fleminde, varl\u0131klardaki uyumsuz de\u011fi\u015fimi d\u00fc\u015f\u00fcnmek de yararl\u0131d\u0131r (envanterdeki m\u00fcr fiyat\u0131n\u0131n 5 alt\u0131n de\u011ferindeki d\u00fc\u015f\u00fc\u015fe kar\u015f\u0131l\u0131k, para birimindeki 10 alt\u0131nl\u0131k art\u0131\u015f). Varl\u0131klardaki uyumsuz de\u011fi\u015fikli\u011fin \u00f6zkaynaktaki de\u011fi\u015fiklikle tam olarak e\u015fle\u015fmesi tesad\u00fcf de\u011fildir.<\/span><\/p>\n

Her \u015feyi (\u00f6zsermayenin a\u00e7\u0131k bir hesab\u0131 dahil) saymay\u0131 taahh\u00fct edersek, her say\u0131m i\u015fleminin en az iki giri\u015f gerektirdi\u011fi yak\u0131nda a\u00e7\u0131k olacakt\u0131r. E\u015fle\u015fen i\u015flem t\u00fcrlerine ek olarak, birka\u00e7 ba\u015fka i\u015flem t\u00fcr\u00fc de m\u00fcmk\u00fcnd\u00fcr. 5 \u00fczerinden bu i\u015flemleri anlataca\u011f\u0131z.<\/span><\/p>\n

Olas\u0131 de\u011fi\u015f toku\u015flar\u0131n kapsaml\u0131 bir listesini i\u00e7ermez. Ayr\u0131ca, iki i\u015flemin de\u011feri her zaman e\u015fle\u015fmez, bu nedenle bir ticari i\u015flemi tan\u0131mlamak i\u00e7in \u00fc\u00e7\u00fcnc\u00fc veya daha fazla giri\u015f gerekebilir. \u0130\u015flemlerin de\u011ferleri uyu\u015fmad\u0131\u011f\u0131nda, daha \u00f6nce tart\u0131\u015f\u0131lan m\u00fcr sat\u0131\u015f\u0131nda oldu\u011fu gibi, firman\u0131n de\u011ferindeki art\u0131\u015f veya azal\u0131\u015f fark\u0131 emer.<\/span><\/p>\n

\u00c7ift giri\u015fli muhasebe, yaln\u0131zca, i\u015fletmedeki baz\u0131 i\u015flemleri sayma ihtiyac\u0131n\u0131n, en az bir ek denkle\u015ftirme i\u015flemini sayma ihtiyac\u0131 yaratt\u0131\u011f\u0131n\u0131 kabul eder. Ayr\u0131ca, t\u00fcm giri\u015fler \u00f6zkaynak giri\u015fleriyle e\u015fle\u015ftirilirse, denkle\u015ftirilen \u00f6zkaynak tutar\u0131 sadece firmaya net fayda veya zarar\u0131 a\u00e7\u0131klamakla kalmaz, ayn\u0131 zamanda i\u015flemin tan\u0131m\u0131n\u0131 tamamlamak i\u00e7in gereken net giri\u015fi de nicelendirir.<\/span><\/p>\n

Modern muhasebenin, varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckteki her de\u011fi\u015fikli\u011fi, \u00f6zkaynaktaki bir de\u011fi\u015fiklikle ancak a\u00e7\u0131klanacak bir \u015fekilde e\u015fle\u015ftirme modelini izledi\u011fini unutmay\u0131n.<\/span><\/p>\n

Muhasebe sistemimize birka\u00e7 \u00f6zellik daha ekledikten sonra, 10 alt\u0131n al\u0131m\u0131 yerine SATI\u015e ad\u0131 verilen e\u015fit bir giri\u015f ile e\u015fle\u015ftirilecek ve 5 alt\u0131na mal olan envanterdeki azalma 5 alt\u0131n jeton giri\u015fi ile e\u015fle\u015ftirilecektir. MALLARIN MAL\u0130YET\u0130 denir. Bunlara, gelecekte bir noktada netle\u015ftirilecek ve \u00f6zkaynak olarak yeniden s\u0131n\u0131fland\u0131r\u0131lacak olan ge\u00e7ici hesaplar denir.<\/span><\/p>\n

\n

\u00c7ift<\/a> tarafl\u0131 Kay\u0131t Y\u00f6ntemi \u00f6rnekler<\/span>
\nBilgisayarl\u0131 muhasebe s\u00fcreci<\/span>
\nMuhasebe kay\u0131t \u00f6rnekleri<\/span>
\nT muhasebe<\/span>
\nMuhasebe s\u00fcreci \u015eEMASI<\/span>
\nTek tarafl\u0131 kay\u0131t y\u00f6ntemi<\/span>
\nGenel muhasebe konular\u0131<\/span>
\nMuhasebe s\u00fcreci<\/span><\/p>\n

\n

\u0130\u015e \u0130\u015eLEMLER\u0130N\u0130N \u00c7\u0130FT G\u0130R\u0130\u015e KAYDI<\/span><\/strong><\/h3>\n

Denklem 1.2, firman\u0131n varl\u0131klar\u0131n\u0131n iki gruba ait oldu\u011funu g\u00f6stermektedir. Y\u00fck\u00fcml\u00fcl\u00fckler, \u015firkete bor\u00e7 verenleri temsil eder ve \u00f6zsermaye sahipleri, y\u00fck\u00fcml\u00fcl\u00fcklerin de\u011ferinin \u00fczerindeki fazlal\u0131\u011fa sahiptir. Denklem 1.2, muhasebecinin \u015firketin m\u00fclkiyeti hakk\u0131ndaki g\u00f6r\u00fc\u015f\u00fcn\u00fc temsil eder ve \u00e7ift giri\u015fli muhasebe, bu sahipli\u011fi saymak veya hesaba katmak i\u00e7in bir sistemdir.<\/span><\/p>\n

Kil tablet sistemine d\u00f6nersek, \u00e7ift giri\u015f, \u015firketin \u00f6z sermayesini takip etmenin bir yolu olarak g\u00f6r\u00fclebilir. Hesaplamalar yerine, kil tabletin sa\u011f taraf\u0131na \u00f6z sermaye de\u011ferini art\u0131ran say\u0131lar\u0131 kaydedin. Soldaki varl\u0131klar\u0131 kaydedin. Y\u00fck\u00fcml\u00fcl\u00fckleri de sa\u011f tarafa kaydedin, \u00e7\u00fcnk\u00fc kil tabletler negatif say\u0131lar\u0131 veya \u00e7\u0131karmay\u0131 \u00e7ok iyi bar\u0131nd\u0131rmaz.<\/span><\/p>\n

Denklem 1.2’ye d\u00f6nersek, varl\u0131klar\u0131n de\u011feri, bor\u00e7lar\u0131n ve \u00f6zkaynaklar\u0131n de\u011ferine e\u015fittir. Bu, her yeni i\u015flemden \u00f6nce ve sonra do\u011fru oldu\u011fundan, bireysel i\u015flemler i\u00e7in de ge\u00e7erli olmal\u0131d\u0131r.<\/span><\/p>\n

Varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve \u00f6z sermaye aras\u0131ndaki bu denge, \u00e7ift kay\u0131t muhasebesinin temel k\u0131s\u0131tlamalar\u0131ndan biridir. Muhasebede yeni olan \u00f6\u011frenci i\u00e7in bir zorluk te\u015fkil ederken, ayn\u0131 zamanda \u015funlardan emin olmak i\u00e7in de\u011ferli bir \u00e7apraz kontrol sa\u011flar: (1) her \u015feyin say\u0131ld\u0131\u011f\u0131ndan ve (2) e\u015fle\u015fmeyi koruyacak \u015fekilde say\u0131ld\u0131\u011f\u0131ndan emin olun.\u00a0<\/span><\/p>\n

BOR\u00c7 VE KRED\u0130LER\u0130N Y\u00d6NLEND\u0130R\u0130LMES\u0130<\/span><\/strong><\/h3>\n

Denklem 1.2’yi model olarak kullanarak, buna g\u00f6re bir kil tableti kurabiliriz. Varl\u0131k hesaplar\u0131na yap\u0131lan \u00f6demeler (varl\u0131klar\u0131n al\u0131nd\u0131klar\u0131 s\u0131rada giri\u015fleri) sol s\u00fctunda ger\u00e7ekle\u015fir. Sa\u011fdaki s\u00fctuna varsay\u0131lan y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin taksitler yerle\u015ftirilecektir. Benzer \u015fekilde, \u00f6z sermaye i\u00e7in yap\u0131lan hesaplamalar sa\u011fdaki s\u00fctuna yerle\u015ftirilecektir. Ayr\u0131ca, varl\u0131k s\u00fctunundaki hesaplamalar\u0131n say\u0131s\u0131, birle\u015ftirilmi\u015f bor\u00e7lar ve \u00f6zkaynaklar i\u00e7in hesaplamalar\u0131n say\u0131s\u0131yla e\u015fle\u015fmelidir.<\/span><\/p>\n

\u00d6nceki modeli takiben, varl\u0131klardaki azalma, varl\u0131klardaki art\u0131\u015flardan ayr\u0131 olarak hesaplan\u0131r. Bu nedenle, varl\u0131klardaki art\u0131\u015flara ili\u015fkin hesaplamalar sol s\u00fctuna, varl\u0131klardaki d\u00fc\u015f\u00fc\u015flere ili\u015fkin hesaplamalar ise sa\u011f s\u00fctuna g\u00f6nderilir. Y\u00fck\u00fcml\u00fcl\u00fcklerdeki art\u0131\u015flar sa\u011fda kaydedildi\u011finden, y\u00fck\u00fcml\u00fcl\u00fcklerdeki d\u00fc\u015f\u00fc\u015fler sol s\u00fctunda g\u00f6sterilir. Benzer \u015fekilde, \u00f6zsermayedeki art\u0131\u015flar sa\u011fda g\u00f6sterilir, dolay\u0131s\u0131yla d\u00fc\u015f\u00fc\u015fler solda g\u00f6sterilir.<\/span><\/p>\n

\u00c7ift giri\u015fli bir sistemde, i\u015flemler genellikle iki s\u00fctundan birine kaydedilir. Muhasebeciler, sol s\u00fctundaki bir giri\u015fi tan\u0131mlamak i\u00e7in bor\u00e7 ve sa\u011f s\u00fctundaki bir giri\u015fi tan\u0131mlamak i\u00e7in kredi kelimesini kullan\u0131r. T\u0131pk\u0131 sol ve sa\u011f\u0131 tan\u0131mlamak i\u00e7in iskele ve sancak kullanan denizciler gibi, iki muhasebe kelimesi de sol ve sa\u011fdan biraz daha fazlas\u0131n\u0131 ifade eder.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

HER \u015eEY\u0130 SAYIN \u015eimdiye kadar, hangi varl\u0131klar\u0131 ve hangi y\u00fck\u00fcml\u00fcl\u00fckleri saymam\u0131z gerekti\u011fi net de\u011fildir. K\u0131sa cevap, elbette, hepsini saymam\u0131z gerekti\u011fidir. Bu zorlu bir g\u00f6revdir ve bu metnin b\u00fcy\u00fck k\u0131sm\u0131 muhasebecilerin ticari i\u015flemleri nas\u0131l takip etti\u011fini a\u00e7\u0131klamaktad\u0131r. T\u00fcm varl\u0131klar\u0131 ve t\u00fcm bor\u00e7lar\u0131 saymak \u00f6nemlidir, \u00e7\u00fcnk\u00fc finansal bilgileri yat\u0131r\u0131mc\u0131lara ve alacakl\u0131lara if\u015fa etmek i\u00e7in \u00f6nemli bir bask\u0131n\u0131n…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9973,"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":[24601,24602,24603],"tags":[23475,23474,23479,24604,24607,23476,24605,24606],"class_list":["post-10376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgisayarli-muhasebe-sureci","category-muhasebe-kayit-ornekleri","category-muhasebe-sureci-semasi","tag-bilgisayarli-muhasebe-sureci","tag-cift-tarafli-kayit-yontemi-ornekler","tag-genel-muhasebe-konulari","tag-muhasebe-kayit-ornekleri","tag-muhasebe-sureci","tag-muhasebe-sureci-semasi","tag-t-muhasebe","tag-tek-tarafli-kayit-yontemi"],"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