{"id":10632,"date":"2022-07-30T14:35:13","date_gmt":"2022-07-30T11:35:13","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10632"},"modified":"2022-07-30T14:35:13","modified_gmt":"2022-07-30T11:35:13","slug":"satisa-hazir-yontemler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/satisa-hazir-yontemler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"SATI\u015eA HAZIR Y\u00d6NTEMLER \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

SATI\u015eA HAZIR Y\u00d6NTEMLER<\/span><\/strong><\/h3>\n

A\u015fa\u011f\u0131daki varsay\u0131msal \u00f6rne\u011fi d\u00fc\u015f\u00fcn\u00fcn. 2 Ocak’ta Buzzards, Inc., hisse ba\u015f\u0131na 32 dolardan 1.000 High Flying hissesi sat\u0131n ald\u0131. Bu sat\u0131n alma, High Flying, Ltd.’de y\u00fczde 20’lik bir hisseyi temsil ediyor. Y\u0131l boyunca, High Flying 23.000 $ net gelir elde ediyor ve hisse ba\u015f\u0131na 1.50 $ temett\u00fc beyan ediyor ve \u00f6d\u00fcyor. Y\u0131l sonunda, High Flying’in sermaye sto\u011fu, hisse ba\u015f\u0131na 40 dolardan dola\u015f\u0131mdad\u0131r. Muhasebeyi nas\u0131l yap\u0131yoruz?<\/span><\/p>\n

Sat\u0131lmaya Haz\u0131r Menkul K\u0131ymetler<\/span><\/strong><\/p>\n

Buzzards, Inc., High Flying’deki i\u015fletme faaliyetleri \u00fczerinde \u00f6nemli bir etkisinin olmad\u0131\u011f\u0131n\u0131 belirlerse, hisse senedi yat\u0131r\u0131m\u0131n\u0131 al\u0131m sat\u0131m ama\u00e7l\u0131 veya sat\u0131\u015fa haz\u0131r olarak s\u0131n\u0131fland\u0131rmas\u0131 gerekir. Buzzards, Inc.’deki y\u00f6netim eski yakla\u015f\u0131m\u0131 benimserse ne olaca\u011f\u0131na bakarak ba\u015flayal\u0131m.<\/span><\/p>\n

Bilan\u00e7oda, firma hisse senedi yat\u0131r\u0131m\u0131n\u0131, hisse ba\u015f\u0131na 40 ABD Dolar\u0131 olan 1.000 hisse olan toplam 40.000 ABD Dolar\u0131 tutar\u0131nda ger\u00e7e\u011fe uygun de\u011fer \u00fczerinden de\u011ferlendirmelidir. Gelir tablosu iki t\u00fcr kazan\u00e7 g\u00f6sterir.<\/span><\/p>\n

Buzzards, High Flying’den hisse ba\u015f\u0131na 1.50$ veya 1.500$’dan 1.000 hisselik temett\u00fc al\u0131r. Buna ek olarak, Buzzards, yat\u0131r\u0131m\u0131n y\u0131l sonundaki ger\u00e7e\u011fe uygun de\u011ferindeki fark ile y\u0131l ba\u015f\u0131ndaki ger\u00e7e\u011fe uygun de\u011feri aras\u0131ndaki fark olan ger\u00e7ekle\u015fmemi\u015f elde tutma kazanc\u0131n\u0131 g\u00f6sterir. Bu durumda, Buzzards, 40 ila 32 dolar veya 8.000 dolar aras\u0131ndaki fark\u0131n 1.000 hissesinin ger\u00e7ekle\u015fmemi\u015f bir holding kazanc\u0131na sahiptir.<\/span><\/p>\n

Buzzards, Inc., sat\u0131lmaya haz\u0131r yat\u0131r\u0131m\u0131 dikkate al\u0131rsa, de\u011ferini de bilan\u00e7oda 40.000 $ rayi\u00e7 de\u011feri \u00fczerinden kaydeder. Ancak \u00f6nceki \u00f6rnekten farkl\u0131 olarak, \u015firket yaln\u0131zca 1.500 dolarl\u0131k temett\u00fc gelirini g\u00f6sterecekti. Ticari i\u015fletme, ger\u00e7ekle\u015fmemi\u015f elde tutma kazanc\u0131n\u0131 gelir tablosunda g\u00f6stermeyecektir.<\/span><\/p>\n

Al\u0131m-sat\u0131m-g\u00fcvenlik yakla\u015f\u0131m\u0131 her y\u0131l y\u0131l i\u00e7inde meydana gelen al\u0131m sat\u0131m kazan\u00e7lar\u0131n\u0131 (veya kay\u0131plar\u0131n\u0131) ortaya koyarken, sat\u0131\u015fa haz\u0131r takti\u011fi menkul k\u0131ymetler sat\u0131lana kadar herhangi bir kazan\u00e7 veya kay\u0131p kaydetmez.<\/span><\/p>\n

\u00d6rne\u011fin, Buzzards, Inc. ikinci y\u0131lda Y\u00fcksek U\u00e7an menkul k\u0131ymetleri hisse ba\u015f\u0131na 44$’a satarsa, ilk yakla\u015f\u0131m sat\u0131\u015ftan elde edilen kazanc\u0131 hisse say\u0131s\u0131 \u00e7arp\u0131 hisse ba\u015f\u0131na fiyat ile piyasa de\u011feri aras\u0131ndaki fark olarak kaydeder. hangi kaydedilir. Burada bu miktar 1.000 hisse \u00e7arp\u0131 44$ eksi 40$ veya ikinci y\u0131lda 4.000$’l\u0131k bir kazan\u00e7 i\u00e7in 1.000 \u00e7arp\u0131 4$’d\u0131r.<\/span><\/p>\n

\u0130kinci yakla\u015f\u0131m, sat\u0131\u015ftan elde edilen kazanc\u0131, sat\u0131lan hisse say\u0131s\u0131 \u00e7arp\u0131 hisse ba\u015f\u0131na fiyat ile menkul k\u0131ymetler ilk al\u0131nd\u0131\u011f\u0131nda hisse ba\u015f\u0131na defter de\u011feri aras\u0131ndaki fark olarak kaydeder. Bu \u00f6rnekte, tutar 1.000 hisse \u00e7arp\u0131 44$ eksi 32$ veya hisse ba\u015f\u0131na 12.000$’l\u0131k bir kazan\u00e7 i\u00e7in 1.000 \u00e7arp\u0131 12$’d\u0131r.<\/span><\/p>\n

\u0130ki y\u00f6ntem, yat\u0131r\u0131mc\u0131n\u0131n hisse senedine sahip oldu\u011fu s\u00fcre boyunca ayn\u0131 geliri verir, ancak kazan\u00e7 ve kay\u0131plar\u0131n y\u0131ldan y\u0131la muhasebele\u015ftirilmesinde farkl\u0131l\u0131k g\u00f6sterirler.<\/span><\/p>\n

Uygulamada, firmalar hisse senedi yat\u0131r\u0131mlar\u0131n\u0131 al\u0131m sat\u0131m ama\u00e7l\u0131 menkul k\u0131ymetlerden \u00e7ok daha s\u0131k olarak sat\u0131lmaya haz\u0131r menkul k\u0131ymetler olarak kaydederler \u00e7\u00fcnk\u00fc yat\u0131r\u0131mlar al\u0131m sat\u0131m ama\u00e7l\u0131 menkul k\u0131ymetler oldu\u011funda kazan\u00e7 ve kay\u0131plar\u0131 ne zaman kaydedecekleri konusunda fazla s\u00f6z haklar\u0131na sahip de\u011fildirler. Bunun yerine, \u015firket y\u00f6neticileri sat\u0131lmaya haz\u0131r menkul k\u0131ymetlerdeki kazan\u00e7 veya kay\u0131plar\u0131 istedikleri zaman satarak ne zaman muhasebele\u015ftireceklerini ayarlayabilirler.<\/span><\/p>\n

Gelir tablosu bir art\u0131\u015f sa\u011flayabilirse, y\u00f6neticiler bu art\u0131\u015f\u0131 sa\u011flamak i\u00e7in bu sat\u0131lmaya haz\u0131r menkul k\u0131ymetlerden baz\u0131lar\u0131n\u0131 satabilir. Gelir tablosu iyi g\u00f6r\u00fcn\u00fcyorsa, y\u00f6neticiler herhangi bir muhasebele\u015ftirmeyi o ya\u011fmurlu g\u00fcn g\u00f6r\u00fcnene kadar erteleyebilir ve bu gecikmeyi menkul k\u0131ymetlerin hi\u00e7birini satmayarak elde ederler. Y\u00f6neticiler kazan\u00e7lar\u0131n\u0131 \u201cy\u00f6netebilmek\u201d i\u00e7in bu t\u00fcr bir esnekli\u011fi arzularlar, ancak bu t\u00fcr bir y\u00f6netim yat\u0131r\u0131m toplulu\u011funa yard\u0131mc\u0131 olmaz.<\/span><\/p>\n

\n

Bireysel olarak internetten sat\u0131\u015f yapmak<\/span>
\n\u015firket<\/a> kurmadan e-ticaret yapmak<\/span>
\nMarkas\u0131z \u00fcr\u00fcn satmak<\/span>
\nEvden sat\u0131\u015f yapmak<\/span>
\nOnline sat\u0131\u015f yapmak<\/span>
\nTrink ev sat<\/span>
\nE-ticaret yapmak ek\u015fi<\/span>
\nEv sat\u0131n alan firmalar<\/span><\/p>\n

\n

\u00d6zkaynak Y\u00f6ntemi<\/span><\/strong><\/h3>\n

\u00d6zkaynak y\u00f6ntemi, yat\u0131r\u0131mlar\u0131 ger\u00e7e\u011fe uygun de\u011fer de\u011fi\u015fiklikleri i\u00e7in d\u00fczeltmedi\u011fi i\u00e7in bu y\u00f6ntemlerin her ikisinden de farkl\u0131d\u0131r; bunun yerine, \u00f6zkaynak y\u00f6ntemi, yat\u0131r\u0131mlar\u0131, ayn\u0131 zamanda yat\u0131r\u0131m geliri olarak da hizmet eden, yat\u0131r\u0131m yap\u0131lan i\u015fletmenin kazan\u00e7lar\u0131ndaki yat\u0131r\u0131mc\u0131n\u0131n orant\u0131l\u0131 pay\u0131n\u0131 hesaba katarak ayarlar. \u00d6zkaynak y\u00f6ntemi, ald\u0131\u011f\u0131 herhangi bir temett\u00fc i\u00e7in yat\u0131r\u0131m hesab\u0131n\u0131 azalt\u0131r. Bu tekni\u011fi g\u00f6stermek i\u00e7in Buzzards, Inc.’in High Flying, Ltd.’deki yat\u0131r\u0131m\u0131n\u0131 kullanal\u0131m.<\/span><\/p>\n

\u00d6z sermaye y\u00f6ntemine g\u00f6re, Buzzards ba\u015flang\u0131\u00e7ta yat\u0131r\u0131m\u0131 1.000 hisse \u00e7arp\u0131 32 $ olarak kaydeder, hisse ba\u015f\u0131na \u00f6denen fiyat; miktar, \u00f6nceki iki muhasebe y\u00f6ntemiyle ayn\u0131 olan 32.000$’d\u0131r. Y\u0131l boyunca, High Flying’in 23.000 $ geliri var ve hisse ba\u015f\u0131na 1.50 $ temett\u00fc da\u011f\u0131t\u0131yor.<\/span><\/p>\n

Buzzards, 23.000 dolar\u0131n y\u00fczde 20’si veya 4.600 dolar\u0131n yat\u0131r\u0131m gelirini tan\u0131r. Temett\u00fclerdeki pay\u0131, hisse ba\u015f\u0131na 1,50 ABD Dolar\u0131 veya 1,500 ABD Dolar\u0131 olan 1.000 hissedir. Yat\u0131r\u0131mlar hesab\u0131, yat\u0131r\u0131m geliri i\u00e7in art\u0131r\u0131l\u0131r ve temett\u00fcler i\u00e7in azalt\u0131l\u0131r. Y\u0131l sonunda, yat\u0131r\u0131m\u0131n 32.000$ art\u0131 4.600$ eksi 1.500$ veya 35.100$’l\u0131k bir bakiyesi vard\u0131r.<\/span><\/p>\n

\u00d6z sermaye y\u00f6nteminin ba\u015fka y\u00f6nleri de vard\u0131r, ancak bunlar\u0131 incelemeden \u00f6nce, bir firman\u0131n bu y\u00f6ntemi ne zaman kullanmak istemeyece\u011fini sormay\u0131 b\u0131rakal\u0131m.<\/span><\/p>\n

Boston Chicken \u00d6rne\u011fi<\/span><\/strong><\/p>\n

Boston Chicken, muhasebe a\u00e7\u0131s\u0131ndan sadece Boston Chicken’\u0131n yat\u0131r\u0131mlar\u0131 olan finanse edilen alan geli\u015ftiricileri (FAD’ler) olarak adland\u0131rd\u0131\u011f\u0131 \u015feyi yaratt\u0131. Baz\u0131 durumlarda, \u015firketin FAD’lerde k\u00fc\u00e7\u00fck bir \u00f6zsermaye pay\u0131 vard\u0131 ve di\u011fer durumlarda yoktu. Her durumda, \u015firketin borcu \u00f6z sermayeye d\u00f6n\u00fc\u015ft\u00fcrme hakk\u0131 vard\u0131 ve genellikle Boston Chicken’a FAD’lerde y\u00fczde 50’den fazla m\u00fclkiyet hakk\u0131 veriyordu.<\/span><\/p>\n

Boston Chicken bu FAD’lere yapt\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131 nas\u0131l muhasebele\u015ftirmeliydi? Bu soru ortaya \u00e7\u0131kt\u0131\u011f\u0131nda, genellikle y\u00f6neticileri se\u00e7imlerinde neyin motive etti\u011fini sormak yard\u0131mc\u0131 olur. FAD’lerin varl\u0131klar\u0131n\u0131n ilk y\u0131llar\u0131nda i\u015fletme kay\u0131plar\u0131 vard\u0131. Boston Chicken, yat\u0131r\u0131mlar\u0131n\u0131 \u00f6zkaynak y\u00f6ntemiyle muhasebele\u015ftirmi\u015f olsayd\u0131, yat\u0131r\u0131m kay\u0131plar\u0131n\u0131 rapor ederdi.<\/span><\/p>\n

Boston Chicken, farkl\u0131 bir y\u00f6ntem kullanarak herhangi bir yat\u0131r\u0131m kayb\u0131 bildirmek zorunda kalmad\u0131. Bu nedenle, Boston Chicken’daki y\u00f6neticiler, i\u015fletme zararlar\u0131 ortadan kalkana kadar \u00f6zkaynak y\u00f6ntemini kullanmamaya te\u015fvik ettiler. FAD’ler para kazanmaya ba\u015flad\u0131ktan sonra, Boston Chicken se\u00e7enekleri uygulayabilir ve FAD’lerin bu karlardaki pay\u0131n\u0131 yat\u0131r\u0131m gelirine eklemeye ba\u015flayabilir.<\/span><\/p>\n

\u015ea\u015f\u0131rt\u0131c\u0131 olmayan bir \u015fekilde, y\u00f6neticiler tam da bunu yapt\u0131. Boston Chicken’\u0131n bu FAD’lerde y\u00fczde 20’den daha az m\u00fclkiyete sahip oldu\u011funu, dolay\u0131s\u0131yla \u00f6z sermaye y\u00f6ntemini uygulamak zorunda olmad\u0131\u011f\u0131n\u0131 savundular. Bu arg\u00fcman yanl\u0131\u015ft\u0131r, \u00e7\u00fcnk\u00fc Muhasebe \u0130lkeleri Kurulu’nun (APB) 18 No’lu G\u00f6r\u00fc\u015f\u00fc, e\u015fi\u011fin yat\u0131r\u0131mc\u0131n\u0131n yat\u0131r\u0131m yap\u0131lan i\u015fletme \u00fczerinde \u00f6nemli bir kontrole sahip olup olmad\u0131\u011f\u0131 oldu\u011funu s\u00f6yler. Kurul, muhasebecilerin hangi muhasebe y\u00f6ntemini kullanacaklar\u0131n\u0131 belirlemelerine yard\u0131mc\u0131 olmak i\u00e7in y\u00fczde 20 s\u0131n\u0131r\u0131n\u0131 yaln\u0131zca temel bir kural olarak yay\u0131nlad\u0131.<\/span><\/p>\n

Bu durumda, a\u00e7\u0131k\u00e7a Boston Chicken y\u00f6neticileri FAD’lerin operasyonlar\u0131 \u00fczerinde kontrole sahipti ve Boston Chicken’a franchise’lar\u0131yla ili\u015fkilerini geni\u015fletmede yard\u0131mc\u0131 oldu. Daha da \u00f6nemlisi, Boston Chicken, FAD’lerin bor\u00e7 veya k\u00fc\u00e7\u00fck sermaye pozisyonlar\u0131n\u0131 b\u00fcy\u00fck ve \u00e7o\u011funlukla \u00e7o\u011funluk m\u00fclkiyet pozisyonlar\u0131na d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in se\u00e7eneklere sahipti. Se\u00e7enekler, neler olup bitti\u011fini anlaman\u0131n anahtar\u0131d\u0131r. Menkul K\u0131ymetler ve Borsa Komisyonu (SEC) daha sonra, esas olarak bu se\u00e7eneklerin varl\u0131\u011f\u0131ndan dolay\u0131 bu y\u00f6neticilere kar\u015f\u0131 harekete ge\u00e7ti.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

SATI\u015eA HAZIR Y\u00d6NTEMLER A\u015fa\u011f\u0131daki varsay\u0131msal \u00f6rne\u011fi d\u00fc\u015f\u00fcn\u00fcn. 2 Ocak’ta Buzzards, Inc., hisse ba\u015f\u0131na 32 dolardan 1.000 High Flying hissesi sat\u0131n ald\u0131. Bu sat\u0131n alma, High Flying, Ltd.’de y\u00fczde 20’lik bir hisseyi temsil ediyor. Y\u0131l boyunca, High Flying 23.000 $ net gelir elde ediyor ve hisse ba\u015f\u0131na 1.50 $ temett\u00fc beyan ediyor ve \u00f6d\u00fcyor. Y\u0131l sonunda,…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9967,"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":[25639,25641,25640],"tags":[25642,25648,25649,25645,25644,25646,25643,25647],"class_list":["post-10632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bireysel-olarak-internetten-satis-yapmak","category-online-satis-yapmak","category-sirket-kurmadan-e-ticaret-yapmak","tag-bireysel-olarak-internetten-satis-yapmak","tag-e-ticaret-yapmak-eksi","tag-ev-satin-alan-firmalar","tag-evden-satis-yapmak","tag-markasiz-urun-satmak","tag-online-satis-yapmak","tag-sirket-kurmadan-e-ticaret-yapmak","tag-trink-ev-sat"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10632","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=10632"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10632\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9967"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}