{"id":10483,"date":"2022-07-15T15:56:51","date_gmt":"2022-07-15T12:56:51","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10483"},"modified":"2022-07-15T15:56:51","modified_gmt":"2022-07-15T12:56:51","slug":"nakit-bilesimi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/nakit-bilesimi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Nakit Bile\u015fimi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

NAK\u0130T VE NAK\u0130TE E\u015eDE\u011eERL\u0130K<\/span><\/strong><\/h3>\n

Nakit, bir i\u015fletmenin sahip olabilece\u011fi en likit varl\u0131kt\u0131r. \u00c7o\u011fu firma, nakit y\u00f6netimi ve kontrol\u00fc i\u00e7in \u00f6nemli \u00f6l\u00e7\u00fcde \u00e7aba harcar. Bir firman\u0131n alacakl\u0131lar\u0131 \u00f6demeyi nakit olarak bekledi\u011finden, vadeleri geldi\u011finde y\u00fck\u00fcml\u00fcl\u00fckleri kar\u015f\u0131lamak i\u00e7in her zaman yeterli miktarda nakit mevcut olmal\u0131d\u0131r. Bu, nakit giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131n\u0131n dikkatli bir \u015fekilde planlanmas\u0131n\u0131 gerektirir.<\/span><\/p>\n

Yeterli bir nakit dengesi gerekli olsa da, a\u015f\u0131r\u0131 nakit tutmaktan ka\u00e7\u0131n\u0131lmal\u0131d\u0131r. \u00c7ek hesaplar\u0131na (hatta tasarruf hesaplar\u0131na) yat\u0131r\u0131lan nakit, e\u011fer varsa, genellikle \u00e7ok fazla faiz getirmez. Yak\u0131n gelecekte vadesi gelen y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmek i\u00e7in ihtiya\u00e7 duyulan\u0131n \u00fczerindeki nakit tutarlar, daha y\u00fcksek getiri sa\u011flayan varl\u0131klara yat\u0131r\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

Nakit likiditesi de kolayca \u00e7al\u0131nmas\u0131n\u0131 sa\u011flar. Firmalar, nakdin uygun \u015fekilde muhasebele\u015ftirilmesi ve korunmas\u0131 i\u00e7in i\u00e7 kontrol prosed\u00fcrleri olu\u015fturmal\u0131d\u0131r. Bunun yap\u0131lmamas\u0131, \u00e7al\u0131\u015fanlar\u0131 firman\u0131n nakitini k\u00f6t\u00fcye kullanmaya te\u015fvik edebilir ve ayr\u0131ca \u00e7e\u015fitli muhasebe hatalar\u0131na neden olabilir.<\/span><\/p>\n

Nakit Bile\u015fimi<\/span><\/strong><\/h3>\n

Nakit, haz\u0131r bulunan fonlardan olu\u015fur. Buna eldeki nakit ve nakit \u00e7ekilmesini k\u0131s\u0131tlamayan banka hesaplar\u0131ndaki mevduat da dahildir. \u00c7ek hesaplar\u0131ndaki mevduatlar hak kazan\u0131r \u00e7\u00fcnk\u00fc bu bakiyeler talep \u00fczerine \u00e7ekilebilir. Bankalar, tasarruf hesaplar\u0131ndan para \u00e7ekme konusunda nadiren k\u0131s\u0131tlamalar uygulad\u0131klar\u0131 i\u00e7in, genellikle nakit olarak s\u0131n\u0131fland\u0131r\u0131l\u0131rlar.<\/span><\/p>\n

Nakit olarak da s\u0131n\u0131fland\u0131r\u0131lan, \u00e7ekle \u00e7ekilmeye izin veren para piyasas\u0131 fonlar\u0131, m\u00fc\u015fterilerden mevduat bekleyen \u00e7ekler ve d\u00f6viz (dolara \u00e7evrilmi\u015f). Nakit olarak s\u0131n\u0131fland\u0131r\u0131lmayan kalemler, mevduat sertifikalar\u0131n\u0131, pullar\u0131 ve ileri tarihli \u00e7ekleri i\u00e7erir.<\/span>\u00a0B\u00fcy\u00fck \u015firketlerin y\u00fczlerce \u00e7ek hesab\u0131 olabilir.<\/span><\/p>\n

Firmalar\u0131n \u00e7ok say\u0131da fiziksel lokasyonu oldu\u011fu ve her lokasyonun harcama yapmas\u0131 nedeniyle birden fazla hesaba ihtiya\u00e7 duyulmaktad\u0131r. Firmalar ayr\u0131ca belirli ama\u00e7lar i\u00e7in ayr\u0131 hesaplar kullanmay\u0131 uygun bulmaktad\u0131r. Bir\u00e7ok firma, \u00f6rne\u011fin, yaln\u0131zca bordro amac\u0131yla bir veya daha fazla \u00e7ek hesab\u0131 kullan\u0131r. T\u00fcm \u00e7ek hesaplar\u0131, bilan\u00e7odaki tek bir nakit kalemde yo\u011funla\u015ft\u0131r\u0131l\u0131r.<\/span><\/p>\n

Pek \u00e7ok firma, taksi \u00fccreti veya teslimat \u00fccretleri gibi k\u00fc\u00e7\u00fck, ar\u0131zi harcamalar\u0131 \u00f6demek i\u00e7in ellerinde k\u00fc\u00e7\u00fck nakit fonlar bulundurur. Bu fonlar bilan\u00e7odaki nakit tutara dahil edilir. Bir\u00e7ok perakendeci ayr\u0131ca de\u011fi\u015fim fonlar\u0131 tutar. Bu fonlar, kasiyerlerin m\u00fc\u015fterileri i\u00e7in de\u011fi\u015fiklik yapmalar\u0131n\u0131 sa\u011flar. De\u011fi\u015fim fonlar\u0131 da bilan\u00e7odaki nakit kaleme dahil edilir.<\/span><\/p>\n

Bankalarla yap\u0131lan bor\u00e7lanma anla\u015fmalar\u0131n\u0131n bir par\u00e7as\u0131 olarak, firmalar bazen telafi edici bakiyeler tutmay\u0131 kabul ederler. Bunlar, firman\u0131n bor\u00e7 veren bankada \u00e7ok az faiz \u00f6deyen veya hi\u00e7 faiz \u00f6demeyen hesaplarda mevduat tutmay\u0131 kabul etti\u011fi minimum tutarlard\u0131r. Sonu\u00e7 olarak, banka bu fonlar\u0131 faizsiz olarak kullanabilmektedir. Bu, bankaya firmaya bor\u00e7 vermesi i\u00e7in ek tazminat sa\u011flamaktad\u0131r. Telafi edici bakiyeler genellikle bilan\u00e7o nakit tutar\u0131na dahil edilir ve finansal tablo dipnotlar\u0131nda a\u00e7\u0131klan\u0131r.<\/span><\/p>\n

Baz\u0131 firmalar bilan\u00e7olar\u0131nda nakit kalem g\u00f6stermek yerine nakit ve nakit benzerleri terimini kullanmaktad\u0131r. Nakit benzerlerinin k\u0131sa vadeli, y\u00fcksek likiditeye sahip ve \u00fc\u00e7 ay i\u00e7inde vadesi dolacak yat\u0131r\u0131mlar oldu\u011funu \u00f6nceki b\u00f6l\u00fcmlerden hat\u0131rlay\u0131n.<\/span><\/p>\n

\u00d6rnekler mevduat sertifikalar\u0131n\u0131, hazine bonolar\u0131n\u0131 ve ticari senetleri (\u015firketlerin k\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fckleri) i\u00e7erir. Nakit benzerleri kolayca bilinen miktarlarda nakde d\u00f6n\u00fc\u015ft\u00fcr\u00fclebildi\u011finden, birle\u015ftirilmi\u015f nakit ve nakit benzerleri rakam\u0131n\u0131n raporlanmas\u0131 muhtemelen her rakam\u0131 ayr\u0131 ayr\u0131 raporlamak kadar bilgilendiricidir.<\/span><\/p>\n

Nakit ve nakit benzerleri i\u00e7in birle\u015fik bir rakam raporlama uygulamas\u0131n\u0131 takip eder. Bu politikay\u0131 a\u00e7\u0131klayan mali tablo notundan bir al\u0131nt\u0131 i\u00e7erir.<\/span><\/p>\n

\n

Nakit<\/a> Ak\u0131m Tablosu<\/span>
\nNakit ak\u0131\u015f Tablosu Nedir<\/span>
\nTMS 7 nakit ak\u0131\u015f tablosu<\/span>
\nFinansman faaliyetlerinden nakit ak\u0131\u015f\u0131<\/span>
\nTMS 7 nakit ak\u0131\u015f tablosu excel<\/span>
\nBasit nakit ak\u0131\u015f tablosu \u00f6rne\u011fi<\/span>
\nNakit ve nakit benzerleri<\/span>
\nNakit ak\u0131\u015f tablosu Nas\u0131l Haz\u0131rlan\u0131r<\/span><\/p>\n

\n

Nakit Kontrol\u00fc<\/span><\/strong><\/h3>\n

Daha \u00f6nce de belirtildi\u011fi gibi, nakit \u00e7ok likit oldu\u011fundan ve \u00e7ok kolay ta\u015f\u0131nd\u0131\u011f\u0131ndan, d\u00fczg\u00fcn bir \u015fekilde kaydedilmesini ve korunmas\u0131n\u0131 sa\u011flamak i\u00e7in \u00f6zel dikkat g\u00f6sterilmelidir. \u00c7o\u011fu \u015firket, nakit \u00fczerindeki kontrollerini art\u0131ran birka\u00e7 sa\u011flam y\u00f6netim uygulamas\u0131n\u0131 takip eder.<\/span><\/p>\n

\u00d6rne\u011fin, nakit eri\u015fimine izin verilen \u00e7al\u0131\u015fanlar, nakit i\u00e7in muhasebe kay\u0131tlar\u0131na da eri\u015fememelidir. Hem nakite hem de muhasebe kay\u0131tlar\u0131na eri\u015fim, bir \u00e7al\u0131\u015fan\u0131n paray\u0131 zimmete ge\u00e7irmesine ve kay\u0131tlar\u0131 de\u011fi\u015ftirerek h\u0131rs\u0131zl\u0131\u011f\u0131 gizlemesine olanak sa\u011flayabilir.<\/span><\/p>\n

\u00d6rnek olarak, kasaya eri\u015fimi olan perakende memurlar\u0131 kasay\u0131 \u201cokumamal\u0131d\u0131r\u201d. Yani g\u00fcnl\u00fck sat\u0131\u015f toplam\u0131n\u0131 kasan\u0131n i\u00e7 kay\u0131tlar\u0131ndan tespit etme ve bu tutar\u0131 muhasebeye kaydetme sorumlulu\u011fu olmamal\u0131d\u0131r. G\u00f6sterildi\u011fi gibi, bu t\u00fcr ikili eri\u015fime sahip memurlar, firman\u0131n kay\u0131tl\u0131 nakit tahsilatlar\u0131n\u0131 azaltarak bir miktar nakit alabilir ve h\u0131rs\u0131zl\u0131\u011f\u0131 gizleyebilir.<\/span><\/p>\n

Bankalar nezdinde \u00e7ek hesaplar\u0131, firmalara bir\u00e7ok nakit kontrol avantaj\u0131 sa\u011flar. Birincisi, nakit makbuzlar g\u00fcnl\u00fck olarak yat\u0131r\u0131labilir. Nakitin firma tesislerinde kalma s\u00fcresinin s\u0131n\u0131rland\u0131r\u0131lmas\u0131, zimmete ge\u00e7irme olas\u0131l\u0131\u011f\u0131n\u0131 azalt\u0131r.<\/span><\/p>\n

\u0130kincisi, \u00e7ekler bir firman\u0131n \u00f6demelerinin yaz\u0131l\u0131 bir kayd\u0131n\u0131 sa\u011flar. \u00d6demeler para biriminde yap\u0131lm\u0131\u015f olsayd\u0131, b\u00f6yle bir kay\u0131t mutlaka mevcut olmazd\u0131. Ayr\u0131ca \u00e7o\u011fu firma, kontrollerin sat\u0131n alma sipari\u015fleri, faturalar ve al\u0131nan raporlar gibi temel belgelerle desteklenmesini ister. Bu, yaln\u0131zca ge\u00e7erli harcamalar\u0131n yap\u0131lmas\u0131n\u0131 sa\u011flamaya yard\u0131mc\u0131 olur ve maliyet ve giderlerin analizi i\u00e7in temel sa\u011flar.<\/span><\/p>\n

\u00dc\u00e7\u00fcnc\u00fcs\u00fc, \u00e7ek imzalamaya yetkili ki\u015filerin say\u0131s\u0131n\u0131 s\u0131n\u0131rlayarak firmalar nakde eri\u015fimi k\u0131s\u0131tlar ve nakdin istenmeyen ama\u00e7larla kullan\u0131lma olas\u0131l\u0131\u011f\u0131n\u0131 azalt\u0131r. Son olarak, banka hesap \u00f6zetleri ayl\u0131k para yat\u0131rma ve \u00e7ekme listesi sa\u011flar. Dolay\u0131s\u0131yla sadece firma nakit ak\u0131\u015flar\u0131n\u0131 takip etmekle kalmaz, banka da bunu yapar.<\/span>\u00a0Banka ekstresi firman\u0131n nakit kay\u0131tlar\u0131n\u0131 do\u011frulamak i\u00e7in kullan\u0131labilir.<\/span><\/p>\n

Bu do\u011frulama s\u00fcreci, firma kay\u0131tlar\u0131 ile banka ekstresinin ayr\u0131nt\u0131l\u0131 bir kar\u015f\u0131la\u015ft\u0131rmas\u0131 olan bir banka mutabakat\u0131 yoluyla ger\u00e7ekle\u015ftirilir. Banka mutabakat\u0131 nakitle ilgili hatalar\u0131 ortaya \u00e7\u0131karabilece\u011finden, nakitle ilgili ba\u015fka sorumlulu\u011fu olmayan bir \u00e7al\u0131\u015fan taraf\u0131ndan haz\u0131rlanmal\u0131d\u0131r. Banka mutabakat\u0131n\u0131n haz\u0131rlanmas\u0131 bu b\u00f6l\u00fcm\u00fcn ekinde g\u00f6sterilmi\u015ftir.<\/span><\/p>\n

Nakit Analizi<\/span><\/strong><\/p>\n

Nakitin en bilgilendirici analizi, nakit ak\u0131\u015flar\u0131yla ilgilidir. “Nakit Ak\u0131\u015f Tablosu”, nakit giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131n\u0131 \u00f6zetleyen nakit ak\u0131\u015f tablosunu inceledi. Bir firman\u0131n nakit yaratma yetene\u011fi, vadesi geldi\u011finde y\u00fck\u00fcml\u00fcl\u00fcklerini \u00f6demesine, \u00fcretken varl\u0131klar\u0131 de\u011fi\u015ftirmesine ve geni\u015fletmesine ve yat\u0131r\u0131mc\u0131lar. Bu yetene\u011fe ili\u015fkin i\u00e7g\u00f6r\u00fcler sa\u011flayan a\u00e7\u0131klanm\u0131\u015f analizler.<\/span><\/p>\n

Bilan\u00e7o, bir firman\u0131n nakit ak\u0131\u015flar\u0131 hakk\u0131nda bilgi i\u00e7ermez. Sadece bir firman\u0131n belirli bir tarihte elinde bulundurdu\u011fu nakit miktar\u0131n\u0131 g\u00f6sterir. Bununla birlikte, nakit hakk\u0131nda baz\u0131 yararl\u0131 bilgiler bilan\u00e7odan elde edilebilir. Eldeki nakit miktar\u0131 ve nakit bakiyesinin zaman i\u00e7indeki e\u011filimi tespit edilebilir. Ayr\u0131ca, cari bor\u00e7lar\u0131n \u00e7o\u011fu nakit olarak \u00f6dendi\u011fi i\u00e7in, bir\u00e7ok analistler nakit bakiyesini cari bor\u00e7larla ili\u015fkilendirir. Bu, nakit \/ cari bor\u00e7 oran\u0131 yoluyla yap\u0131l\u0131r.<\/span><\/p>\n

OB i\u00e7in nakitle ilgili bilgileri i\u00e7erir. OB’nin nakit pozisyonu 1996’dan 1997’ye \u00f6nemli \u00f6l\u00e7\u00fcde azald\u0131. Nakit bakiyesi 31.201.000 $’dan 13.779.000 $’a d\u00fc\u015ft\u00fc. Nakit\/cari y\u00fck\u00fcml\u00fcl\u00fckler oran\u0131 da \u00f6nemli \u00f6l\u00e7\u00fcde azalarak 1996’da %70.4’ten 1997’de %28.5’e d\u00fc\u015ft\u00fc.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

NAK\u0130T VE NAK\u0130TE E\u015eDE\u011eERL\u0130K Nakit, bir i\u015fletmenin sahip olabilece\u011fi en likit varl\u0131kt\u0131r. \u00c7o\u011fu firma, nakit y\u00f6netimi ve kontrol\u00fc i\u00e7in \u00f6nemli \u00f6l\u00e7\u00fcde \u00e7aba harcar. Bir firman\u0131n alacakl\u0131lar\u0131 \u00f6demeyi nakit olarak bekledi\u011finden, vadeleri geldi\u011finde y\u00fck\u00fcml\u00fcl\u00fckleri kar\u015f\u0131lamak i\u00e7in her zaman yeterli miktarda nakit mevcut olmal\u0131d\u0131r. Bu, nakit giri\u015f ve \u00e7\u0131k\u0131\u015flar\u0131n\u0131n dikkatli bir \u015fekilde planlanmas\u0131n\u0131 gerektirir. Yeterli bir nakit…
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":[25038,25037,25036],"tags":[22952,24638,23389,23337,23339,25041,25039,25040],"class_list":["post-10483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-basit-nakit-akis-tablosu","category-finansman-faaliyetlerinden-nakit-akisi","category-nakit-akim-tablo","tag-basit-nakit-akis-tablosu-ornegi","tag-finansman-faaliyetlerinden-nakit-akisi","tag-nakit-akim-tablosu","tag-nakit-akis-tablosu-nasil-hazirlanir","tag-nakit-akis-tablosu-nedir","tag-nakit-ve-nakit-benzerleri","tag-tms-7-nakit-akis-tablosu","tag-tms-7-nakit-akis-tablosu-excel"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10483","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=10483"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10483\/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=10483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}