{"id":10634,"date":"2022-07-30T14:43:48","date_gmt":"2022-07-30T11:43:48","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10634"},"modified":"2022-07-30T14:43:48","modified_gmt":"2022-07-30T11:43:48","slug":"konsolidasyon-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/konsolidasyon-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"KONSOL\u0130DASYON \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

\u00d6ZKAYNAK Y\u00d6NTEM\u0130 VE KONSOL\u0130DASYON HAKKINDA DETAYLAR<\/span><\/strong><\/h4>\n

\u00d6z sermaye y\u00f6ntemi hakk\u0131nda daha fazla bilgi edinmek ve konsolidasyon y\u00f6ntemini tan\u0131tmak i\u00e7in akademik bir resme yak\u0131ndan bakal\u0131m. Daha sonra baz\u0131 ger\u00e7ek d\u00fcnya vakalar\u0131n\u0131 sunaca\u011f\u0131m. Publius Corporation’\u0131n 1 Ocak’ta 100.000 $ kar\u015f\u0131l\u0131\u011f\u0131nda Serpentino Inc.’in sermaye stokunun y\u00fczde 80’ini sat\u0131n ald\u0131\u011f\u0131n\u0131 varsayal\u0131m. Sat\u0131n almadan \u00f6nce, iki \u015firketin bilan\u00e7olar\u0131 tasvir edilmi\u015ftir.<\/span><\/p>\n

\u0130\u015flemi ger\u00e7ekle\u015ftirmek i\u00e7in Publius, \u00f6denecek bir senet ile 52.000 $ bor\u00e7 al\u0131r. Publius, Serpentino’daki y\u00fczde 80’lik hisseyi elde etmek i\u00e7in bu miktar\u0131 art\u0131 48.000 dolar nakit verir. Herhangi bir muhasebe y\u00f6nteminde, yat\u0131r\u0131m ilk olarak Publius’un defterlerine 100.000$’a kaydedilir.<\/span><\/p>\n

Publius’un yeni bilan\u00e7osunu g\u00f6sterir, Serpentino’nun eski bilan\u00e7osunu raporlar ve konsolide bilan\u00e7oyu g\u00f6r\u00fcnt\u00fcler. Serpentino’nun bilan\u00e7osu elbette ayn\u0131 kal\u0131yor.<\/span><\/p>\n

Publius’un bilan\u00e7osundaki varl\u0131klar, 100.000 dolarl\u0131k yat\u0131r\u0131m ve 48.000 dolarl\u0131k nakit net d\u00fc\u015f\u00fc\u015f nedeniyle farkl\u0131l\u0131k g\u00f6steriyor. Bilan\u00e7osundaki y\u00fck\u00fcml\u00fcl\u00fckler, \u00f6denecek senetlerde 52.000$’l\u0131k bir art\u0131\u015f g\u00f6stermektedir. \u00d6z sermaye ayn\u0131 kal\u0131r. (Bir \u015firket ba\u015fka bir firman\u0131n y\u00fczde 50’sinden fazlas\u0131n\u0131 sat\u0131n ald\u0131\u011f\u0131nda, edinen \u015firket ana \u015firket, yat\u0131r\u0131m yap\u0131lan \u015firket ise ba\u011fl\u0131 \u015firket olarak adland\u0131r\u0131l\u0131r.)<\/span><\/p>\n

Sat\u0131n Alma Tarihinde \u00d6zkaynak Y\u00f6ntemi ile Konsolidasyon Aras\u0131ndaki Farklar<\/span><\/strong><\/h4>\n

Publius’un 100.000 dolarl\u0131k nakit kar\u015f\u0131l\u0131\u011f\u0131nda ne ald\u0131\u011f\u0131n\u0131 bir d\u00fc\u015f\u00fcn\u00fcn. Yat\u0131r\u0131m yap\u0131lan i\u015fletmenin veya ba\u011fl\u0131 ortakl\u0131\u011f\u0131n raporlanan net varl\u0131klar\u0131 (varl\u0131klar eksi bor\u00e7lar, \u00f6zsermayeye e\u015fittir) 60.000 ABD Dolar\u0131d\u0131r. Serpentino’nun varl\u0131klar\u0131 100.000 ABD Dolar\u0131na, bor\u00e7lar\u0131 40.000 ABD Dolar\u0131na e\u015fittir (5.000 ABD Dolar\u0131 \u00f6denecek hesaplar art\u0131 5.000 ABD Dolar\u0131 \u00f6denecek \u00fccretler ve 30.000 ABD Dolar\u0131 tutar\u0131nda ipotek \u00f6denecek) ve dolay\u0131s\u0131yla \u00f6zkaynaklar 60.000 ABD Dolar\u0131na e\u015fittir.<\/span><\/p>\n

\u0130kinci say\u0131, varl\u0131klardan bor\u00e7lar\u0131n \u00e7\u0131kar\u0131lmas\u0131yla (100.000$ eksi 40.000$ 60.000$’a e\u015fittir) veya \u00f6zsermaye bile\u015fenlerinin eklenmesiyle (5.000$’l\u0131k adi hisse senedi art\u0131 20.000$’l\u0131k ek \u00f6denmi\u015f sermaye art\u0131 35.000$’l\u0131k birikmi\u015f karlar) elde edilir.<\/span><\/p>\n

\u015eimdi, Serpentino’nun t\u00fcm varl\u0131k ve bor\u00e7lar\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011feri 73.000 ABD Dolar\u0131, ancak defter de\u011feri 43.000 ABD Dolar\u0131 olan binalar hari\u00e7, ger\u00e7e\u011fe uygun de\u011ferlerinin defter de\u011ferlerine e\u015fit oldu\u011funu varsayal\u0131m (defter de\u011feri, varl\u0131\u011f\u0131n maliyetinden birikmi\u015f amortisman\u0131n d\u00fc\u015f\u00fclmesiyle elde edilen de\u011fere e\u015fittir. <\/span><\/p>\n

50.000 ABD Dolar\u0131 eksi 7.000 ABD Dolar\u0131). Bu varsay\u0131m, Publius’un net varl\u0131klar\u0131n y\u00fczde 80’ini 90.000$ rayi\u00e7 de\u011fere sahip oldu\u011funu ima eder (rapor edilen defter de\u011feri 100.000$ art\u0131 binalar\u0131n rayi\u00e7 de\u011fer art\u0131\u015f\u0131 30.000$ eksi bor\u00e7lar\u0131n rayi\u00e7 de\u011feri 40.000$). Publius bu nedenle 72.000 $ de\u011ferinde net varl\u0131k sat\u0131n al\u0131yor.<\/span><\/p>\n

Muhasebeciler, yat\u0131r\u0131m i\u00e7in \u00f6denen tutar ile \u015ferefiye edinilen net varl\u0131klar\u0131n ger\u00e7e\u011fe uygun de\u011feri aras\u0131ndaki fark\u0131 ifade eder. Bu durumda, \u015ferefiye 100.000 ABD Dolar\u0131 eksi 72.000 ABD Dolar\u0131 veya 28.000 ABD Dolar\u0131na e\u015fittir.<\/span>\u00a0Az\u0131nl\u0131k pay\u0131, \u015firketteki di\u011fer pay sahipleri olan az\u0131nl\u0131k pay sahipleri taraf\u0131ndan Serpentino’daki \u00f6zsermaye paylar\u0131n\u0131 yans\u0131t\u0131r.<\/span><\/p>\n

\n

Konsolidasyon<\/a> Nedir<\/span>
\nKonsolidasyon T\u0131p Nedir<\/span>
\nKonsolide finansal tablolar<\/span>
\nTam konsolidasyon Nedir<\/span>
\nKonsolide finansal tablo haz\u0131rlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/span>
\nKonsolide ve konsolide olmayan aras\u0131ndaki fark<\/span>
\nKonsolide bilan\u00e7o nas\u0131l haz\u0131rlan\u0131r<\/span>
\nKonsolide bilan\u00e7o \u00f6rne\u011fi<\/span><\/p>\n

\n

Publius’un Serpentino’nun y\u00fczde 80’ine sahip oldu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, az\u0131nl\u0131k hissedarlar\u0131 i\u015fletmenin net varl\u0131klar\u0131n\u0131n y\u00fczde 20’sini talep ediyor. Bu durumda, az\u0131nl\u0131k pay\u0131 60.000$’\u0131n y\u00fczde 20’si veya 12.000.000$’d\u0131r.<\/span>\u00a0Publius Corporation, sat\u0131n alma tarihinde konsolide bilan\u00e7o haz\u0131rlarsa, Serpentino’daki yat\u0131r\u0131mlar\u0131 ve Serpentino’nun \u00f6zkaynaklar\u0131n\u0131 kald\u0131r\u0131r. 28.000 dolarl\u0131k \u015ferefiyeyi ve 12.000 dolarl\u0131k az\u0131nl\u0131k pay\u0131n\u0131 ekler.<\/span><\/p>\n

Ard\u0131ndan \u015firket di\u011fer t\u00fcm hesaplar\u0131 birle\u015ftirir. Konsolide nakit, ana \u015firketin nakit (2.000 $) art\u0131 ba\u011fl\u0131 ortakl\u0131\u011f\u0131n 4.000 $ nakit (2.000 $) ve benzeridir.<\/span><\/p>\n

Kilit nokta, Publius’un bilan\u00e7o say\u0131lar\u0131 \u00fczerinden hesaplanan baz\u0131 finansal oranlarla, bu oranlar\u0131n konsolide bilan\u00e7oya dayand\u0131\u011f\u0131nda hangi de\u011ferleri ald\u0131\u011f\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131rd\u0131\u011f\u0131m\u0131zda ortaya \u00e7\u0131k\u0131yor. \u00d6zellikle finansal kald\u0131ra\u00e7 oranlar\u0131nda farkl\u0131l\u0131klar ortaya \u00e7\u0131kmaktad\u0131r.<\/span><\/p>\n

Az\u0131nl\u0131k pay\u0131n\u0131n do\u011fas\u0131na ili\u015fkin bak\u0131\u015f a\u00e7\u0131s\u0131na ba\u011fl\u0131 olarak konsolide y\u00f6ntem i\u00e7in iki s\u00fctun vard\u0131r. Baz\u0131 insanlar az\u0131nl\u0131k pay\u0131n\u0131 \u00f6z sermayenin bir par\u00e7as\u0131 olarak alg\u0131lar ve ilk konsolide s\u00fctunda bu \u015fekilde ele al\u0131n\u0131r. Ancak di\u011ferleri, ebeveynin bak\u0131\u015f a\u00e7\u0131s\u0131ndan az\u0131nl\u0131k pay\u0131n\u0131n bor\u00e7 gibi oldu\u011funu ve bor\u00e7 gibi analiz edilmesi gerekti\u011fini iddia ediyor. \u0130kinci birle\u015ftirilmi\u015f s\u00fctunda oranlar bu \u015fekilde hesaplanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Dikkat edilmesi gereken nokta, \u00f6zkaynak y\u00f6nteminin, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131n\u0131 analizin d\u0131\u015f\u0131nda tutmas\u0131 nedeniyle i\u015fletmenin finansal kald\u0131rac\u0131n\u0131 oldu\u011fundan az g\u00f6stermesidir.<\/span><\/p>\n

Finansal kald\u0131ra\u00e7 \u00f6l\u00e7\u00fcs\u00fc ne olursa olsun, \u00f6zkaynak y\u00f6ntemi konsolide rakamlardan daha iyi g\u00f6r\u00fcnen sonu\u00e7lar sunar. Az\u0131nl\u0131k pay\u0131 bir y\u00fck\u00fcml\u00fcl\u00fck olarak ele al\u0131nd\u0131\u011f\u0131nda, bu sonu\u00e7 daha da a\u011f\u0131rla\u015fmaktad\u0131r. Bu sonu\u00e7lar her zaman ortaya \u00e7\u0131kar, \u00e7\u00fcnk\u00fc \u00f6zkaynak y\u00f6ntemi \u00f6z\u00fcnde ba\u011fl\u0131 ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131n\u0131 ana ortakl\u0131\u011f\u0131n yat\u0131r\u0131m hesab\u0131ndaki varl\u0131klar\u0131yla netle\u015ftirir.<\/span><\/p>\n

Hisse Senedi Y\u00f6ntemi ile Sat\u0131n Alma Sonras\u0131 Konsolidasyon Aras\u0131ndaki Farklar<\/span><\/strong><\/h4>\n

Bu iki y\u00f6ntemin uygulanmas\u0131ndan elde edilen gelir etkilerini g\u00f6stermek i\u00e7in, sat\u0131n alma i\u015fleminden bir y\u0131l sonra bu iki \u015firkete bak\u0131n. Gelir tablolar\u0131, da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar tablolar\u0131 ve bilan\u00e7olar sunulmaktad\u0131r.<\/span><\/p>\n

Bunlar\u0131 g\u00f6zden ge\u00e7irmeden \u00f6nce iki \u015fey yap\u0131lmal\u0131d\u0131r. \u0130lk olarak, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n binalar\u0131 ile ilgili olarak, ana \u015firket binan\u0131n tam rayi\u00e7 de\u011ferini amortismana tabi tutmak zorundad\u0131r. Ba\u011fl\u0131 \u015firket binan\u0131n defter de\u011ferini zaten amortismana tabi tutar, bu nedenle ana \u015firketin yaln\u0131zca artan tutar\u0131 almas\u0131 gerekir.<\/span><\/p>\n

Binan\u0131n 10 y\u0131ll\u0131k bir \u00f6mre sahip oldu\u011funu ve kurtarma de\u011ferinin olmad\u0131\u011f\u0131n\u0131 ve Publius’un do\u011frusal form\u00fcl kulland\u0131\u011f\u0131n\u0131 varsay\u0131n. Binan\u0131n defter de\u011feri \u00fczerinden ger\u00e7e\u011fe uygun de\u011fer art\u0131\u015f\u0131 varsay\u0131ma g\u00f6re 30.000 ABD Dolar\u0131d\u0131r; bunun ebeveyne d\u00fc\u015fen k\u0131sm\u0131 30.000 dolar\u0131n y\u00fczde 80’i veya 24.000 dolard\u0131r.<\/span><\/p>\n

Bu nedenle, fazlal\u0131\u011f\u0131n amortisman\u0131 y\u0131ll\u0131k 2400$ olacakt\u0131r ve 24.000$’dan 0$’l\u0131k kurtarma de\u011ferinin tamam\u0131 10 y\u0131la b\u00f6l\u00fcnerek hesaplanacakt\u0131r. \u00d6zkaynak y\u00f6nteminde, bu ekstra amortisman yat\u0131r\u0131m gelirinden d\u00fc\u015f\u00fcl\u00fcr; konsolidasyon kapsam\u0131nda amortisman giderine eklenir.<\/span><\/p>\n

Ayr\u0131ca, \u015ferefiyenin en az\u0131ndan orijinal ger\u00e7e\u011fe uygun de\u011ferine sahip olup olmad\u0131\u011f\u0131n\u0131 da sormal\u0131y\u0131z. De\u011filse, bir de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131 muhasebele\u015ftirilmelidir.7 \u015eerefiyenin y\u0131l sonunda 25.000 ABD Dolar\u0131 de\u011ferinde oldu\u011funu ve bunun 3.000 ABD Dolar\u0131na e\u015fit olan 28.000 ABD Dolar\u0131 eksi 25.000 ABD Dolar\u0131 tutar\u0131nda bir de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131n\u0131 temsil etti\u011fini varsayal\u0131m. \u00d6zkaynak y\u00f6ntemi bu tutar\u0131 yat\u0131r\u0131m gelirinden \u00e7\u0131kar\u0131rken, konsolidasyon y\u00f6nteminde de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131 olarak g\u00f6sterilir. Hem ekstra amortisman\u0131 hem de de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131n\u0131 \u201cdi\u011fer giderlere\u201d ekliyoruz.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6ZKAYNAK Y\u00d6NTEM\u0130 VE KONSOL\u0130DASYON HAKKINDA DETAYLAR \u00d6z sermaye y\u00f6ntemi hakk\u0131nda daha fazla bilgi edinmek ve konsolidasyon y\u00f6ntemini tan\u0131tmak i\u00e7in akademik bir resme yak\u0131ndan bakal\u0131m. Daha sonra baz\u0131 ger\u00e7ek d\u00fcnya vakalar\u0131n\u0131 sunaca\u011f\u0131m. Publius Corporation’\u0131n 1 Ocak’ta 100.000 $ kar\u015f\u0131l\u0131\u011f\u0131nda Serpentino Inc.’in sermaye stokunun y\u00fczde 80’ini sat\u0131n ald\u0131\u011f\u0131n\u0131 varsayal\u0131m. Sat\u0131n almadan \u00f6nce, iki \u015firketin bilan\u00e7olar\u0131 tasvir edilmi\u015ftir.…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9986,"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":[25652,25650,25651],"tags":[25387,25390,25394,25656,25654,25391,25655,25653],"class_list":["post-10634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konsolide-bilanco-nasil-hazirlanir","category-konsolide-finansal-tablo-hazirlama-yukumlulugu","category-konsolide-ve-konsolide-olmayan-arasindaki-fark","tag-konsolidasyon-nedir","tag-konsolidasyon-tip-nedir","tag-konsolide-bilanco-nasil-hazirlanir","tag-konsolide-bilanco-ornegi","tag-konsolide-finansal-tablo-hazirlama-yukumlulugu","tag-konsolide-finansal-tablolar","tag-konsolide-ve-konsolide-olmayan-arasindaki-fark","tag-tam-konsolidasyon-nedir"],"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