{"id":11211,"date":"2022-10-28T10:57:20","date_gmt":"2022-10-28T07:57:20","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11211"},"modified":"2022-10-28T10:57:20","modified_gmt":"2022-10-28T07:57:20","slug":"muhasebe-islemlerinin-kaydedilmesi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/muhasebe-islemlerinin-kaydedilmesi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Muhasebe \u0130\u015flemlerinin Kaydedilmesi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Bor\u00e7lar ve Krediler<\/span><\/strong><\/h3>\n

“Bir hesab\u0131n solundaki” girdilerden ve “bir hesab\u0131n sa\u011f\u0131ndaki” girdilerden bahsetmek tuhaft\u0131r. Bu zorluk, \u00f6zel terminolojinin kullan\u0131lmas\u0131yla ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece, bir hesab\u0131n sol taraf\u0131ndaki giri\u015fler yerine, muhasebeci bor\u00e7lardan bahseder (k\u0131salt\u0131lm\u0131\u015f Dr.); muhasebeci bir hesab\u0131n sa\u011f taraf\u0131ndaki giri\u015fler yerine kredilerden bahseder.<\/span><\/p>\n

Bunlar, bor\u00e7 ve alacaklar\u0131n temel tan\u0131mlar\u0131d\u0131r. Bu terimler i\u00e7in ba\u015fka bir anlam \u00e7\u0131karmaya \u00e7al\u0131\u015f\u0131rken ki\u015finin kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131 ya\u015famas\u0131 muhtemeldir. En kullan\u0131\u015fl\u0131 tan\u0131m, bor\u00e7, hesab\u0131n sol taraf\u0131na yap\u0131lan bir giri\u015ftir. Bir kredinin, bir hesab\u0131n sa\u011f taraf\u0131na bir giri\u015f oldu\u011funu takip eder.<\/span><\/p>\n

Bir varl\u0131k hesab\u0131n\u0131n sol taraf\u0131na yap\u0131lan bir giri\u015fin o hesab\u0131 art\u0131rd\u0131\u011f\u0131 daha \u00f6nce g\u00f6sterilmi\u015fti. Bir varl\u0131k hesab\u0131 bor\u00e7larla art\u0131r\u0131l\u0131rsa, ters giri\u015f kredileriyle azalt\u0131lmal\u0131d\u0131r. Y\u00fck\u00fcml\u00fcl\u00fck veya \u00f6z sermaye hesaplar\u0131, varl\u0131k hesaplar\u0131n\u0131n z\u0131t \u00f6zelliklerine sahiptir. Bu nedenle, krediler taraf\u0131ndan art\u0131r\u0131l\u0131r ve bor\u00e7lar taraf\u0131ndan azalt\u0131l\u0131rlar.<\/span><\/p>\n

Anahtarlama \u0130\u015flemleri<\/span><\/strong><\/h3>\n

Birka\u00e7 i\u015flem s\u00f6z konusu oldu\u011funda, T-hesab\u0131ndaki her i\u015flemi tan\u0131mlayan bir numaray\u0131 dolar tutar\u0131n\u0131n yan\u0131na yerle\u015ftirmek uygundur. Bu prosed\u00fcre i\u015flemin anahtarlanmas\u0131 denir. Anahtarlama, \u00e7apraz referanslar\u0131 kolayla\u015ft\u0131r\u0131r ve kay\u0131t s\u00fcrecini kontrol etmeye yard\u0131mc\u0131 olur. \u0130\u015flemler her zaman anahtarlanmal\u0131d\u0131r.<\/span><\/p>\n

\u00d6rnek<\/span><\/strong><\/p>\n

\u015eimdi \u00e7izime devam edece\u011fiz. Her bir i\u015flemden etkilenen hesaplar\u0131n varl\u0131k m\u0131 yoksa hisse mi oldu\u011funu ve art\u0131r\u0131l\u0131p azalt\u0131lmad\u0131\u011f\u0131n\u0131 belirleyin. Bu, giri\u015flerin hesaplar\u0131n solundan m\u0131 sa\u011f\u0131ndan m\u0131 yap\u0131laca\u011f\u0131n\u0131 belirler. Her i\u015flem i\u00e7in sol taraftaki giri\u015fler (bor\u00e7lar) sa\u011f taraftaki giri\u015flere (krediler) e\u015fit olmal\u0131d\u0131r.<\/span><\/p>\n

\u0130\u015flemler:<\/span><\/strong><\/p>\n

1. Hissedarlar nakit olarak 10.000$ yat\u0131r\u0131m yaparlar (bir varl\u0131\u011f\u0131 art\u0131r\u0131n; bir \u00f6z sermayeyi art\u0131r\u0131n).<\/span>
\n2. \u015eirket, hesaba 5.000 ABD Dolar\u0131 tutar\u0131nda mal sat\u0131n al\u0131r (bir varl\u0131\u011f\u0131n artmas\u0131, bir borcun artmas\u0131).<\/span>
\n3. Y\u0131l sonunda \u015firket 20.000$’a bir bina sat\u0131n al\u0131r, 4.000$ nakit \u00f6der ve 16.000$ tahvil ihra\u00e7 eder (bir varl\u0131\u011f\u0131 art\u0131r\u0131n; ba\u015fka bir varl\u0131\u011f\u0131 azalt\u0131n; bir borcu art\u0131r\u0131n).<\/span>
\n4. Mal\u0131n bedeli \u00f6denir (bir varl\u0131\u011f\u0131 azalt\u0131r; bir borcu azalt\u0131r).<\/span><\/p>\n

Giri\u015flerin E\u015fitli\u011fi<\/span><\/strong><\/h3>\n

Herhangi bir i\u015flem i\u00e7in art\u0131\u015f say\u0131s\u0131n\u0131n d\u00fc\u015f\u00fc\u015f say\u0131s\u0131na e\u015fit olmas\u0131 gerekmedi\u011fine dikkat edin. \u0130ki art\u0131\u015f (\u00f6rne\u011fin, bir varl\u0131\u011f\u0131n artt\u0131r\u0131lmas\u0131, bir \u00f6zkaynak art\u0131\u015f\u0131) veya iki azal\u0131\u015f\u0131n (bir varl\u0131\u011f\u0131n azalt\u0131lmas\u0131, bir borcun azalt\u0131lmas\u0131) ge\u00e7erli giri\u015flerin yan\u0131 s\u0131ra e\u015fit art\u0131\u015f ve azal\u0131\u015flar\u0131n (bir varl\u0131\u011f\u0131n artt\u0131r\u0131lmas\u0131, bir ba\u015fkas\u0131n\u0131n azalt\u0131lmas\u0131) giri\u015fleri olmas\u0131 m\u00fcmk\u00fcnd\u00fcr. varl\u0131k). Art\u0131\u015flar\u0131 d\u00fc\u015f\u00fc\u015flerle ili\u015fkilendirmek yararl\u0131 bir kontrol de\u011fildir. Sol taraf ve sa\u011f taraf (bor\u00e7 ve alacak) giri\u015flerinin e\u015fitli\u011fi \u00f6nemli bir kontrol arac\u0131d\u0131r.<\/span><\/p>\n

\n

\u00d6n muhasebe<\/a> Nedir<\/span>
\nGenel muhasebe Nedir<\/span>
\nMuhasebe Ne is Yapar<\/span>
\nMuhasebe Nedir k\u0131saca<\/span>
\n\u00d6n muhasebe \u00f6\u011frenme<\/span>
\nMuhasebe ve Finans Okulu \u0130SMEK<\/span>
\nExcelde On muhasebe nas\u0131l tutulur<\/span>
\n\u0130SMEK Genel Muhasebe Kursu<\/span><\/p>\n

\n

Muhasebe \u0130\u015flemlerinin Kaydedilmesi<\/span><\/strong><\/h3>\n

Herhangi bir muhasebe giri\u015finde, bor\u00e7lar alacaklara e\u015fit olmal\u0131d\u0131r. Bu, hesaplar\u0131n sol taraf\u0131ndaki giri\u015flerin, hesaplar\u0131n sa\u011f taraf\u0131ndaki giri\u015flere e\u015fit olmas\u0131 gerekti\u011fi ifadesiyle e\u015f anlaml\u0131d\u0131r. Bor\u00e7lar ve alacaklar ile kaydedilebilecek \u00e7e\u015fitli i\u015flemler oldu\u011fundan, giri\u015fler bir\u00e7ok \u015fekilde olabilir.<\/span><\/p>\n

Do\u011fru olmak ve bir varl\u0131\u011f\u0131 art\u0131ran ve ba\u015fka bir varl\u0131\u011f\u0131 art\u0131ran (iki bor\u00e7 ve kredi yok) bir giri\u015f yapmak m\u00fcmk\u00fcn de\u011fildir. Do\u011fru olmak ve bor\u00e7lar\u0131 ve \u00f6zkaynaklar\u0131 art\u0131ran ancak ba\u015fka bir hesab\u0131 etkilemeyen (iki kredi ve bor\u00e7 yok) bir giri\u015f yapmak da m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>\n

Bir finansal i\u015flemin kaydedilmesi s\u0131ras\u0131nda yap\u0131lacak giri\u015flere karar verme prosed\u00fcr\u00fc, a\u015fa\u011f\u0131daki \u00fc\u00e7 soru grubu taraf\u0131ndan \u00f6nerilen \u00fc\u00e7 ad\u0131mdan olu\u015fur:<\/span><\/p>\n

1. Hangi hesaplar etkilenir? \u0130\u015flemde ne verildi veya al\u0131nd\u0131?<\/span>
\n2. Hangi hesaplar bor\u00e7land\u0131r\u0131lmal\u0131 veya alacakland\u0131r\u0131lmal\u0131d\u0131r?<\/span>
\n3. Hangi tutarlar bor\u00e7land\u0131r\u0131lmal\u0131 ve alacakland\u0131r\u0131lmal\u0131d\u0131r?<\/span><\/p>\n

\u00d6denecek hesaplar\u0131n 500 dolar\u0131n\u0131n \u00f6dendi\u011fini varsayal\u0131m. Hangi hesaplar etkilenir? Nakit ve Bor\u00e7 Hesaplar\u0131 etkilenen iki hesapt\u0131r. Hangi hesaplar bor\u00e7land\u0131r\u0131lmal\u0131 veya alacakland\u0131r\u0131lmal\u0131d\u0131r? Hangi hesaplar i\u015flem taraf\u0131ndan art\u0131r\u0131l\u0131r veya azalt\u0131l\u0131r?<\/span><\/p>\n

Nakit azal\u0131r ve Bor\u00e7 Hesaplar\u0131 azal\u0131r. Bir varl\u0131\u011f\u0131 azaltmak i\u00e7in onu kredilendirmek gerekir; ve bir borcu azaltmak i\u00e7in bor\u00e7land\u0131rmak gerekir. Hangi tutarlar bor\u00e7land\u0131r\u0131lmal\u0131 ve kredilendirilmelidir? Her iki hesap da 500$ d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/span><\/p>\n

Bu i\u015flem, Bor\u00e7 Hesaplar\u0131na 500$ bor\u00e7lanarak ve Nakit 500$’a alacakland\u0131r\u0131larak kaydedilir. Bu t\u00fcr sistematik analiz, i\u015flemlerin kaydedilmesi i\u00e7in kullan\u0131\u015fl\u0131d\u0131r.<\/span><\/p>\n

Hesap Bakiyeleri<\/span><\/strong><\/h3>\n

Bir\u00e7ok ama\u00e7 i\u00e7in bir hesaptaki bakiyeyi belirlemek gerekir. Bu, bor\u00e7lar\u0131 ekleyerek, alacaklar\u0131 ekleyerek ve iki toplam aras\u0131ndaki fark\u0131 belirleyerek ger\u00e7ekle\u015ftirilir.<\/span><\/p>\n

Bir hesaba, o hesaba yap\u0131lan bor\u00e7 giri\u015flerinin toplam\u0131 kredi giri\u015flerinin toplam\u0131n\u0131 a\u015farsa, bir bor\u00e7 bakiyesi oldu\u011fu s\u00f6ylenir. Tersine, kredi giri\u015flerinin toplam\u0131 bor\u00e7 giri\u015flerinin toplam\u0131n\u0131 a\u015farsa, bir hesab\u0131n alacak bakiyesi vard\u0131r.<\/span><\/p>\n

Bor\u00e7lar toplam 10.000 ABD Dolar\u0131 ve krediler toplam 9.000 ABD Dolar\u0131; bor\u00e7lar kredileri 1.000 $ a\u015f\u0131yor. Varl\u0131k hesaplar\u0131n\u0131n normalde bor\u00e7 bakiyeleri vard\u0131r, \u00e7\u00fcnk\u00fc bu hesaplar bor\u00e7land\u0131r\u0131larak art\u0131r\u0131l\u0131r. Kredi bakiyesi olan bir varl\u0131k hesab\u0131 art\u0131k bir varl\u0131k de\u011fildir.<\/span><\/p>\n

\u00d6rne\u011fin, Alacak Hesaplar\u0131 hesab\u0131n\u0131n alacak bakiyesi oldu\u011funu varsayal\u0131m. Bu, \u015firketin m\u00fc\u015fterilerine bor\u00e7lu oldu\u011funu ve dolay\u0131s\u0131yla bir y\u00fck\u00fcml\u00fcl\u00fck olarak uygun \u015fekilde s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir. Y\u00fck\u00fcml\u00fcl\u00fck ve \u00f6z sermaye hesaplar\u0131 normalde kredi bakiyelerine sahiptir, \u00e7\u00fcnk\u00fc bu hesaplar kredilendirilerek art\u0131r\u0131l\u0131r.<\/span><\/p>\n

Bir hesab\u0131n varl\u0131k m\u0131 yoksa \u00f6z sermaye mi oldu\u011funu sadece bakiyesine bakarak s\u00f6ylemek m\u00fcmk\u00fcn de\u011fildir. \u00d6rne\u011fin, kredi bakiyesi olan hesaplar, \u00f6zkaynaklardan ziyade varl\u0131klardan yap\u0131lan kesintileri temsil edebilir. Bor\u00e7 bakiyesi olan hesaplar, varl\u0131klardan ziyade y\u00fck\u00fcml\u00fcl\u00fcklerden yap\u0131lan kesintileri temsil edebilir.<\/span><\/p>\n

Resimlerdeki toplam bor\u00e7lar\u0131n toplam kredilere e\u015fit olmas\u0131, yaln\u0131zca tesad\u00fcften veya \u00f6rneklerin uydurma niteli\u011finden kaynaklanmamaktad\u0131r. Kay\u0131t i\u015fleminin do\u011fru yap\u0131lmas\u0131 isteniyorsa bu e\u015fitlik her zaman mevcut olmal\u0131d\u0131r. Toplam bor\u00e7lar toplam kredilere e\u015fit olmad\u0131\u011f\u0131nda, bir hata yap\u0131ld\u0131\u011f\u0131 kesindir. Bor\u00e7 ve alacak giri\u015flerinin e\u015fitli\u011finin test edilmesi, hatalar\u0131 tespit etmek i\u00e7in uygun bir ara\u00e7 g\u00f6revi g\u00f6r\u00fcr.<\/span><\/p>\n

Bor\u00e7 ve alacak e\u015fitsizli\u011fi her zaman bir hatan\u0131n varl\u0131\u011f\u0131na i\u015faret etse de, bor\u00e7 ve alacaklar\u0131n e\u015fitli\u011fi kay\u0131tlar\u0131n do\u011frulu\u011funu garanti etmez. E\u015fitlik testi taraf\u0131ndan if\u015fa edilebilecek hatalar\u0131n aral\u0131\u011f\u0131 olduk\u00e7a geni\u015ftir.<\/span><\/p>\n

Ancak, ne bir giri\u015fin ihmal edildi\u011fini ne de yanl\u0131\u015f hesaba giri\u015f yap\u0131ld\u0131\u011f\u0131n\u0131 if\u015fa eder. Ba\u015fka hi\u00e7bir de\u011fi\u015fiklik olmaks\u0131z\u0131n bir varl\u0131\u011f\u0131n art\u0131r\u0131laca\u011f\u0131 ve bir borcun azalt\u0131laca\u011f\u0131 bir i\u015flem d\u00fc\u015f\u00fcn\u00fclemez. Bor\u00e7lar\u0131n kredilere e\u015fit olmad\u0131\u011f\u0131 her zaman, bir hata yap\u0131lm\u0131\u015f demektir.<\/span><\/p>\n

Varl\u0131k hesaplar\u0131n\u0131n bor\u00e7larla artt\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, \u00f6zkaynak hesaplar\u0131n\u0131 kredilerle art\u0131rma se\u00e7imi keyfi bir heves de\u011fildi. S\u00f6zle\u015fme, arzu edilen bir kontrol \u00f6zelli\u011fi olan her i\u015flem i\u00e7in bor\u00e7 ve alacaklar\u0131n e\u015fitli\u011fini sa\u011flamak \u00fczere kabul edilmi\u015ftir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Bor\u00e7lar ve Krediler “Bir hesab\u0131n solundaki” girdilerden ve “bir hesab\u0131n sa\u011f\u0131ndaki” girdilerden bahsetmek tuhaft\u0131r. Bu zorluk, \u00f6zel terminolojinin kullan\u0131lmas\u0131yla ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece, bir hesab\u0131n sol taraf\u0131ndaki giri\u015fler yerine, muhasebeci bor\u00e7lardan bahseder (k\u0131salt\u0131lm\u0131\u015f Dr.); muhasebeci bir hesab\u0131n sa\u011f taraf\u0131ndaki giri\u015fler yerine kredilerden bahseder. Bunlar, bor\u00e7 ve alacaklar\u0131n temel tan\u0131mlar\u0131d\u0131r. Bu terimler i\u00e7in ba\u015fka bir anlam \u00e7\u0131karmaya…
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":[27897,27895,27896],"tags":[23820,22808,27900,23434,27898,27899,22810,22845],"class_list":["post-11211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excelde-on-muhasebe-nasil-tutulur-2","category-genel-muhasebe-nedir-2","category-muhasebe-ve-finans-okulu-ismek","tag-excelde-on-muhasebe-nasil-tutulur","tag-genel-muhasebe-nedir","tag-ismek-genel-muhasebe-kursu","tag-muhasebe-ne-is-yapar","tag-muhasebe-nedir-kisaca","tag-muhasebe-ve-finans-okulu-ismek","tag-on-muhasebe-nedir","tag-on-muhasebe-ogrenme"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11211","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=11211"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11211\/revisions"}],"predecessor-version":[{"id":11212,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11211\/revisions\/11212"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9986"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}