{"id":10526,"date":"2022-07-18T12:06:46","date_gmt":"2022-07-18T09:06:46","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10526"},"modified":"2022-07-18T12:06:46","modified_gmt":"2022-07-18T09:06:46","slug":"ortak-sermaye-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/ortak-sermaye-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Ortak Sermaye \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"<h3 style=\"text-align: center\"><strong><span style=\"color: #0000ff;font-family: 'times new roman', times, serif\">Ortak Sermaye<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6\u011eRENME HEDEFLER\u0130<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">1. B\u00fcy\u00fck i\u015fletme firmalar\u0131n\u0131n neden \u015firket olarak \u00f6rg\u00fctlenmeyi tercih etti\u011fini anlay\u0131n.<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">2. \u00d6zkaynak bile\u015fenlerini etkileyen i\u015flem ve olay t\u00fcrlerini kavrar.<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">3. Mali tablolar\u0131n analizinde yard\u0131mc\u0131 olan \u00f6zsermaye oranlar\u0131n\u0131 yorumlay\u0131n.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u015eirketler, Amerika Birle\u015fik Devletleri gibi geli\u015fmi\u015f sanayi \u00fclkelerinde bask\u0131n i\u015f organizasyonu bi\u00e7imidir. Ticari firmalar\u0131n yaln\u0131zca y\u00fczde 25&#8217;ini temsil etmelerine ra\u011fmen, ticari gelirlerin yakla\u015f\u0131k y\u00fczde 80&#8217;ini olu\u015fturuyorlar.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir \u015firket, hissedarlar\u0131na ait olan ve hisse senetlerini yat\u0131r\u0131mc\u0131lara satarak \u00f6z sermayeyi art\u0131ran bir kurulu\u015ftur. \u00d6z sermaye, \u015firketteki bir m\u00fclkiyet hakk\u0131d\u0131r ve hisse senetlerinin her bir hissesi, ihra\u00e7 eden firmada k\u0131smi bir menfaati temsil eder. \u00d6z sermayenin gelecekteki bir tarihte geri \u00f6denecek bir bor\u00e7 olmad\u0131\u011f\u0131n\u0131 belirtmek \u00f6nemlidir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00c7o\u011fu b\u00fcy\u00fck \u015firketin hisseleri, New York ve Amerikan Menkul K\u0131ymetler Borsalar\u0131 gibi b\u00fcy\u00fck menkul k\u0131ymet borsalar\u0131nda al\u0131n\u0131p sat\u0131lmaktad\u0131r. \u0130\u015fletme y\u00f6neticileri i\u00e7in, kurumsal \u00f6rg\u00fctlenme bi\u00e7iminin birincil avantaj\u0131, hisse senetlerini bir\u00e7ok farkl\u0131 ki\u015fi ve kuruma (yat\u0131r\u0131m fonlar\u0131, sigorta \u015firketleri ve emeklilik planlar\u0131 gibi) satarak b\u00fcy\u00fck miktarlarda nakit toplama yetene\u011fidir.\u00a0<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Hissedarlar, yat\u0131r\u0131mlar\u0131ndan temett\u00fc ve sermaye kazanc\u0131 \u015feklinde getiri elde etmeyi beklerler. Temett\u00fcler, \u015firketin hissedarlar\u0131na periyodik olarak yapmay\u0131 se\u00e7ti\u011fi, genellikle nakit olan varl\u0131klar\u0131n da\u011f\u0131t\u0131mlar\u0131d\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Sermaye kazan\u00e7lar\u0131 (veya kay\u0131plar\u0131), bir yat\u0131r\u0131mc\u0131n\u0131n elinde bulundurdu\u011fu s\u00fcre boyunca hisse senetlerinin piyasa fiyatlar\u0131ndaki art\u0131\u015flardan (veya azal\u0131\u015flardan) kaynaklan\u0131r. Hisse senedi yat\u0131r\u0131mc\u0131s\u0131na ne temett\u00fc \u00f6demesi ne de hisse senedi fiyatlar\u0131n\u0131n takdir edilmesi garanti edilmez. Bunun yerine, bir \u015firketin karl\u0131 operasyonlar yoluyla nakit yaratma kabiliyeti, onun temett\u00fc \u00f6deme kabiliyetini belirler ve ayn\u0131 zamanda hisse senedinin piyasa fiyat\u0131n\u0131 da etkiler.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bir \u015firket, t\u00fcz\u00fc\u011f\u00fc, yerle\u015fmeyi ve birle\u015fmeyi se\u00e7ti\u011fi devlet taraf\u0131ndan onayland\u0131\u011f\u0131nda ortaya \u00e7\u0131kar. Eyalet yasalar\u0131 de\u011fi\u015fiklik g\u00f6sterir, dolay\u0131s\u0131yla \u015firketlerin bir\u00e7ok \u00f6zelli\u011fi, bir firman\u0131n dahil oldu\u011fu eyalete ba\u011fl\u0131d\u0131r. Di\u011fer \u015feylerin yan\u0131 s\u0131ra, t\u00fcz\u00fck \u015firketin i\u015f amac\u0131n\u0131 belirtir ve firmaya bir veya daha fazla t\u00fcrde m\u00fclkiyet hissesi ihra\u00e7 etme yetkisi verir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">En temel m\u00fclkiyet pay\u0131 t\u00fcr\u00fc adi hisse senedidir. Ortak hissedarlar, bir \u015firketin ger\u00e7ek art\u0131k sahipleridir. Bir firman\u0131n varl\u0131klar\u0131na y\u00f6nelik di\u011fer t\u00fcm talepler kar\u015f\u0131land\u0131ktan sonra, geriye kalan pay adi hissedarlara aittir. Bu \u00f6z sermaye g\u00f6r\u00fc\u015f\u00fc, temel bilan\u00e7o denklemini a\u015fa\u011f\u0131daki \u015fekilde yazd\u0131\u011f\u0131m\u0131zda belirgindir:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">H\u0130SSEDARLAR = \u00d6ZKAYNAKLAR = VARLIKLAR &#8211; Y\u00dcK\u00dcML\u00dcL\u00dcKLER<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu ifade, bir firman\u0131n bilan\u00e7osunda raporlanan \u00f6zkaynak de\u011ferinin, aktif ve pasiflerinin de\u011ferlemesi ile belirlendi\u011fini g\u00f6sterir. Finansal muhasebe raporlar\u0131n\u0131n, firman\u0131n varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerini de\u011ferlendirirken cari piyasa fiyatlar\u0131 yerine tarihi maliyetleri kulland\u0131\u011f\u0131n\u0131 hat\u0131rlay\u0131n. Bu nedenle, raporlanan \u00f6zsermaye de\u011feri, firman\u0131n mevcut hisse senetlerinin piyasa de\u011ferini \u00f6l\u00e7meye \u00e7al\u0131\u015fmaz.<\/span><\/p>\n<hr \/>\n<p style=\"text-align: center\"><span style=\"color: #008000\"><a href=\"https:\/\/bestessayhomework.com\/tr\/\" target=\"_blank\" rel=\"noopener\">Sermaye<\/a> Ortakl\u0131\u011f\u0131 Nedir<\/span><br \/>\n<span style=\"color: #008000\">Sermaye \u015firketleri<\/span><br \/>\n<span style=\"color: #008000\">Sermaye \u015firketleri hangileridir<\/span><br \/>\n<span style=\"color: #008000\">Sermaye ve \u015fah\u0131s \u015firketleri Aras\u0131ndaki Farklar<\/span><br \/>\n<span style=\"color: #008000\">Sermaye \u015firketleri Nedir<\/span><br \/>\n<span style=\"color: #008000\">Sermaye \u015firketleri T\u00fcrleri<\/span><br \/>\n<span style=\"color: #008000\">Hangisi sermaye \u015firketlerinin \u00fcst\u00fcn y\u00f6nlerindendir<\/span><br \/>\n<span style=\"color: #008000\">Sermaye \u015firketleri \u00d6zellikleri<\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6z sermaye esas olarak iki kaynaktan gelir: yat\u0131r\u0131lan (\u00f6denen) sermaye ve da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar. Yat\u0131r\u0131m sermayesi, \u015firketin hisse senetlerinin yat\u0131r\u0131mc\u0131lara sat\u0131\u015f\u0131ndan sonra elde etti\u011fi tutard\u0131r. Yat\u0131r\u0131m yap\u0131lan sermayenin genellikle iki bile\u015fen i\u00e7erdi\u011fini unutmay\u0131n: nominal de\u011fer ve ek \u00f6denmi\u015f sermaye.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Ama\u00e7lar\u0131m\u0131z i\u00e7in, tek tek bile\u015fenlere de\u011fil, bu par\u00e7alar\u0131n toplam\u0131na odaklanaca\u011f\u0131z. Da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar, firman\u0131n i\u015fe yeniden yat\u0131r\u0131m yapt\u0131\u011f\u0131 \u00f6nceki kazan\u00e7lar\u0131n miktar\u0131d\u0131r, yani hissedarlara temett\u00fc olarak \u00f6denmeyen k\u0131s\u0131md\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">E. I. Du Pont de Nemours and Company&#8217;nin (Du Pont) 1997 bilan\u00e7osundaki \u00f6z sermaye b\u00f6l\u00fcm\u00fcn\u00fc g\u00f6sterir. Du Pont&#8217;un 1997 y\u0131l\u0131 sonunda toplam \u00f6zkaynaklar\u0131n\u0131n 11.270 $ (milyon dolar) oldu\u011funu unutmay\u0131n.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu miktar\u0131n 8.574 dolar\u0131, yat\u0131r\u0131mc\u0131lara hisse sat\u0131\u015f\u0131ndan elde edildi, 4.389 dolar\u0131 firman\u0131n faaliyetlerine yeniden yat\u0131r\u0131lan ge\u00e7mi\u015f kazan\u00e7lar\u0131 temsil etti ve 1.693 dolar\u0131 \u00e7e\u015fitli di\u011fer kaynaklardan hissedarlar\u0131n \u00f6zkaynaklar\u0131ndaki azalmalar\u0131 temsil etti. \u00c7o\u011fu karl\u0131 firma i\u00e7in, da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar, \u00f6zsermayenin b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc temsil eder.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">DuPont&#8217;un adi hisse senedinin tan\u0131m\u0131, yetkilendirilmi\u015f ve ihra\u00e7 edilmi\u015f adi hisse senedi say\u0131s\u0131n\u0131 birbirinden ay\u0131r\u0131r. Yetkili paylar, \u015firketin kurumsal t\u00fcz\u00fc\u011f\u00fcne g\u00f6re ihra\u00e7 etmesine izin verilen paylard\u0131r.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u0130hra\u00e7 edilen hisselerin bir k\u0131sm\u0131, daha sonra b\u00f6l\u00fcmde a\u00e7\u0131klanaca\u011f\u0131 gibi, geri sat\u0131n al\u0131nm\u0131\u015f ve hazine sto\u011fu olarak elde tutulmu\u015f olabilir. Ayr\u0131ca Du Pont&#8217;un adi hisse senetlerine hisse ba\u015f\u0131na 0.30 $ nominal de\u011fer atand\u0131\u011f\u0131n\u0131 ve mevcut hisselerin toplam nominal de\u011ferinin bilan\u00e7oda ayr\u0131ca rapor edildi\u011fini g\u00f6sterir.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Yasal ama\u00e7lar i\u00e7in \u00e7o\u011fu firman\u0131n hisselerinin belirlenmi\u015f bir nominal veya beyan edilmi\u015f de\u011feri olmas\u0131na ra\u011fmen, bu de\u011fer, hisse senedinin ger\u00e7ek piyasa fiyat\u0131na k\u0131yasla genellikle k\u00fc\u00e7\u00fck bir miktard\u0131r. \u00d6rne\u011fin, Du Pont&#8217;un adi hisse senedinin nominal de\u011feri hisse ba\u015f\u0131na sadece 0.30$ olmas\u0131na ra\u011fmen, hisse senedinin 1997 sonunda hisse ba\u015f\u0131na piyasa fiyat\u0131 yakla\u015f\u0131k 62$&#8217;d\u0131r.<\/span><\/p>\n<h4 style=\"text-align: center\"><strong><span style=\"color: #0000ff;font-family: 'times new roman', times, serif\">H\u0130SSEDARLARIN \u00d6ZKAYNAKLARINI ETK\u0130LEYEN TEMEL \u0130\u015eLEMLER<\/span><\/strong><\/h4>\n<p style=\"text-align: justify\"><strong><span style=\"color: #000000;font-family: 'times new roman', times, serif\">\u00d6zkaynaklarda meydana gelen de\u011fi\u015fikliklerin \u00e7o\u011fu \u00fc\u00e7 temel i\u015flemden kaynaklanmaktad\u0131r:<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">1. Hisse senetlerinin yat\u0131r\u0131mc\u0131lara sat\u0131\u015f\u0131<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">2. D\u00f6nemsel net gelir veya zarar\u0131n muhasebele\u015ftirilmesi<\/span><br \/>\n<span style=\"color: #000000;font-family: 'times new roman', times, serif\">3. Hissedarlara nakit temett\u00fc beyan\u0131<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu i\u015flemlerin her biri bu b\u00f6l\u00fcmde incelenmektedir. Daha az s\u0131kl\u0131kta olan di\u011fer i\u015flem t\u00fcrleri bir sonraki b\u00f6l\u00fcmde tart\u0131\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n<h3 style=\"text-align: center\"><strong><span style=\"color: #0000ff;font-family: 'times new roman', times, serif\">Yat\u0131r\u0131mc\u0131lara Hisse Senedi Sat\u0131\u015f\u0131<\/span><\/strong><\/h3>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Du Pont y\u00f6netiminin yat\u0131r\u0131mc\u0131lara ilave 10 milyon hisse senedi ihra\u00e7 etmeye karar verdi\u011fini ve piyasa fiyat\u0131n\u0131n hisse ba\u015f\u0131na 70$ oldu\u011funu varsayal\u0131m. Bu durumda, Du Pont yat\u0131r\u0131mc\u0131lardan toplam 700 milyon $ (70-10 milyon $ hisse) alacakt\u0131.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Bu \u00f6rnekte, veren firma taraf\u0131ndan yap\u0131lan \u00fccretler ve komisyonlar gibi i\u015flem maliyetlerini g\u00f6z ard\u0131 etti\u011fimizi unutmay\u0131n. \u0130\u015flem, nakit ve yat\u0131r\u0131lan sermayeyi 700 milyon $ art\u0131racakt\u0131r.Yat\u0131r\u0131lan sermaye, 3 milyon $ nominal de\u011ferden (10 milyon hisse, hisse ba\u015f\u0131na 0,30 $ nominal de\u011fer) ve nominal de\u011feri a\u015fan 697 milyon $&#8217;l\u0131k sermayeden (toplam 700 milyon $) olu\u015facakt\u0131r.\u00a0<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Y\u00f6neticiler, ek tesis ve ekipmana yat\u0131r\u0131m yapmak gibi, hissedarlar i\u00e7in getiri elde etmek i\u00e7in bu fonlar\u0131 derhal \u00e7al\u0131\u015fmaya koyacakt\u0131. Ba\u015fka bir deyi\u015fle, hisse senedi ihra\u00e7 i\u015flemini, paran\u0131n baz\u0131 kurumsal ama\u00e7lar i\u00e7in kullan\u0131ld\u0131\u011f\u0131 di\u011fer bir\u00e7ok i\u015flem takip eder.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000;font-family: 'times new roman', times, serif\">Baz\u0131 durumlarda, yat\u0131r\u0131mc\u0131lara hisse senedi ihra\u00e7 edildi\u011finde nakit olmayan kalemler al\u0131nabilir. \u00d6rnekler, m\u00fclk veya maddi olmayan duran varl\u0131klar gibi nakit olmayan varl\u0131klar\u0131 ve bir \u015firketin avukatlar\u0131n\u0131n \u00e7al\u0131\u015fmalar\u0131 gibi hizmetleri i\u00e7erir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ortak Sermaye \u00d6\u011eRENME HEDEFLER\u0130 1. B\u00fcy\u00fck i\u015fletme firmalar\u0131n\u0131n neden \u015firket olarak \u00f6rg\u00fctlenmeyi tercih etti\u011fini anlay\u0131n. 2. \u00d6zkaynak bile\u015fenlerini etkileyen i\u015flem ve olay t\u00fcrlerini kavrar. 3. Mali tablolar\u0131n analizinde yard\u0131mc\u0131 olan \u00f6zsermaye oranlar\u0131n\u0131 yorumlay\u0131n. \u015eirketler, Amerika Birle\u015fik Devletleri gibi geli\u015fmi\u015f sanayi \u00fclkelerinde bask\u0131n i\u015f organizasyonu bi\u00e7imidir. Ticari firmalar\u0131n yaln\u0131zca y\u00fczde 25&#8217;ini temsil etmelerine ra\u011fmen, ticari gelirlerin&hellip; <br \/> <a class=\"button small blue\" href=\"https:\/\/bestessayhomework.com\/tr\/ortak-sermaye-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/\">Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10383,"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":[25237,25238,25239],"tags":[25246,25240,25241,25242,25244,25247,25245,25243],"class_list":["post-10526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sermaye-ortakligi-nedir","category-sermaye-sirketleri","category-sermaye-ve-sahis-sirketleri-arasindaki-farklar","tag-hangisi-sermaye-sirketlerinin-ustun-yonlerindendir","tag-sermaye-ortakligi-nedir","tag-sermaye-sirketleri","tag-sermaye-sirketleri-hangileridir","tag-sermaye-sirketleri-nedir","tag-sermaye-sirketleri-ozellikleri","tag-sermaye-sirketleri-turleri","tag-sermaye-ve-sahis-sirketleri-arasindaki-farklar"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10526","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=10526"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10526\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10383"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}