{"id":9992,"date":"2022-06-05T13:15:47","date_gmt":"2022-06-05T10:15:47","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=9992"},"modified":"2022-06-05T13:15:47","modified_gmt":"2022-06-05T10:15:47","slug":"periyodik-kar-hesaplama-sorunu-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/periyodik-kar-hesaplama-sorunu-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"PER\u0130YOD\u0130K K\u00c2R HESAPLAMA SORUNU \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

PER\u0130YOD\u0130K K\u00c2R HESAPLAMA SORUNU<\/span><\/strong><\/h3>\n

K\u00e2r ve zarar hesab\u0131n\u0131n ve bilan\u00e7onun haz\u0131rlanma s\u0131kl\u0131\u011f\u0131, belirli i\u015fin ko\u015fullar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fir. Ancak, asgari olarak, hesaplar y\u0131lda bir kez d\u00fczenlenmelidir. S\u0131n\u0131rl\u0131 \u015firketler yasal olarak yay\u0131mlanmak \u00fczere y\u0131ll\u0131k hesaplar haz\u0131rlamakla y\u00fck\u00fcml\u00fcyken, serbest t\u00fcccarlar ve ortakl\u0131klar vergi ama\u00e7l\u0131 y\u0131ll\u0131k hesaplar haz\u0131rlamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n

Mevcut kaynaklar\u0131n en etkin kullan\u0131m\u0131n\u0131 sa\u011flamak \u00fczere tasarlanm\u0131\u015f g\u00fcnl\u00fck kararlar\u0131 almak i\u00e7in gereken bilgileri sa\u011flamak i\u00e7in y\u00f6netim, daha s\u0131k kar hesaplamalar\u0131 gerektirir ve \u00fc\u00e7 ayl\u0131k veya hatta ayl\u0131k y\u00f6netim hesaplar\u0131n\u0131n haz\u0131rlanmas\u0131 ticaret ve end\u00fcstride ortak bir \u00f6zelliktir. bug\u00fcn.<\/span><\/p>\n

Periyodik k\u00e2r\u0131n hesaplanmas\u0131, ticari faaliyetin s\u00fcrekli olmas\u0131 nedeniyle zorluklara neden olur. \u00d6rne\u011fin, bir i\u015fletme on y\u0131l s\u00fcrebilir, ancak muhasebe ama\u00e7lar\u0131 i\u00e7in her biri bir y\u0131l s\u00fcren en az on hesap d\u00f6nemine b\u00f6l\u00fcnmelidir. Bir\u00e7ok i\u015flem, belirli bir hesap d\u00f6nemi ile kolayca tan\u0131mlanabildi\u011fi i\u00e7in zorluk \u00e7\u0131karmaz.<\/span><\/p>\n

\u00d6rne\u011fin, hesaplar\u0131n takvim y\u0131l\u0131 esas\u0131na g\u00f6re haz\u0131rland\u0131\u011f\u0131n\u0131 varsayarsak, 20X1 Ocak’ta sat\u0131n al\u0131nan ve \u00f6denen ve \u015eubat 20X1’de nakit olarak sat\u0131lan bir hisse senedi kalemi, 20X1 kar\u0131n\u0131n hesaplanmas\u0131nda a\u00e7\u0131k\u00e7a dikkate al\u0131nmal\u0131d\u0131r. Bir hesap d\u00f6neminin sonu ile di\u011ferinin ba\u015flang\u0131c\u0131n\u0131 \u00e7ak\u0131\u015fan i\u015flemlerde sorunlar ortaya \u00e7\u0131kar. 31 Aral\u0131k hesap tarihini varsayarak a\u015fa\u011f\u0131daki ger\u00e7ekleri g\u00f6z \u00f6n\u00fcnde bulundurun:<\/span><\/p>\n

1 Aral\u0131k 20X1’de bir m\u00fc\u015fteriye teslim edilen ancak Ocak 20X2’ye kadar \u00f6denmeyen hisse senetleri.<\/span>
\n2 Hisseler Kas\u0131m 20X1’de sat\u0131n al\u0131nd\u0131 \u200b\u200bve \u00f6dendi, ancak Mart 20X2’ye kadar sat\u0131lmad\u0131.<\/span>
\n3 1 Ekim 20X1’de 31 Mart 20X2’ye kadar olan alt\u0131 ay i\u00e7in \u00f6denen oranlar.<\/span>
\n4 Makine, sekiz y\u0131l s\u00fcrmesi beklenen 20Xl’de sat\u0131n al\u0131nd\u0131 \u200b\u200bve \u00f6dendi.<\/span><\/p>\n

Bu i\u015flemlerin 20X1’de veya 20X2’de veya ba\u015fka bir hesap d\u00f6neminde gelir ve gider olu\u015fturup olu\u015fturmad\u0131\u011f\u0131na karar verme sorunu, muhasebecinin belirli varsay\u0131mlarda bulunmas\u0131 ve muhasebe sistemi taraf\u0131ndan olu\u015fturulan ger\u00e7ek bilgilere bir dizi muhasebe kural\u0131 uygulamas\u0131yla \u00e7\u00f6z\u00fcl\u00fcr. Bu i\u015flemler a\u015fa\u011f\u0131daki b\u00f6l\u00fcmlerde incelenmi\u015ftir.<\/span><\/p>\n

GEL\u0130R\u0130N TANIMLANMASI: GER\u00c7EKLE\u015eT\u0130RME KONSEPT\u0130<\/span><\/strong><\/h3>\n

Gelir, bir ticaret kurulu\u015fu olmas\u0131 durumunda sat\u0131n al\u0131nan mallar\u0131n sat\u0131\u015f\u0131ndan, end\u00fcstriyel bir endi\u015fe olmas\u0131 durumunda \u00fcretilen mallar\u0131n sat\u0131\u015f\u0131ndan ve hizmet sekt\u00f6r\u00fcndeki bir i\u015fletme olmas\u0131 durumunda hizmetlerin arz\u0131ndan elde edilir. Muhasebe ama\u00e7lar\u0131 i\u00e7in, gelirin sat\u0131\u015f noktas\u0131nda ortaya \u00e7\u0131kt\u0131\u011f\u0131 varsay\u0131l\u0131r.<\/span><\/p>\n

Nakit sat\u0131\u015f s\u00f6z konusu oldu\u011funda, mal veya hizmetin nakit kar\u015f\u0131l\u0131\u011f\u0131nda tedarik edilmesi; Kredili sat\u0131\u015flarda ise mal veya hizmetin teslimi ve sat\u0131\u015f faturas\u0131n\u0131n m\u00fc\u015fteriye teslimi ile ger\u00e7ekle\u015fir. Sat\u0131\u015f ger\u00e7ekle\u015fti\u011finde has\u0131lat\u0131n ve dolay\u0131s\u0131yla k\u00e2r\u0131n ortaya \u00e7\u0131kt\u0131\u011f\u0131 varsay\u0131m\u0131, ger\u00e7ekle\u015ftirme kavram\u0131 olarak adland\u0131r\u0131l\u0131r ve muhasebe prosed\u00fcrlerinin tart\u0131\u015f\u0131lmaz ger\u00e7eklerden ziyade genel olarak kabul edilen s\u00f6zle\u015fmelere nas\u0131l dayand\u0131\u011f\u0131n\u0131n iyi bir \u00f6rne\u011fidir.<\/span><\/p>\n

\u00d6rne\u011fin, talebin arz\u0131 a\u015ft\u0131\u011f\u0131 bir motorlu ta\u015f\u0131t \u00fcreticisinin durumunu d\u00fc\u015f\u00fcn\u00fcn. Arabay\u0131 in\u015fa etmek i\u00e7in \u00e7ok fazla i\u015f yap\u0131l\u0131r ve tamamland\u0131\u011f\u0131nda, k\u00e2r elde etmek i\u00e7in biraz daha yap\u0131lmas\u0131 gerekir.<\/span><\/p>\n

Talep, arz\u0131 a\u015f\u0131yor ve bu nedenle, bir motorlu ara\u00e7 distrib\u00fct\u00f6r\u00fcne teslimat, t\u00fcketici gereksinimlerini kar\u015f\u0131lamak i\u00e7in olduk\u00e7a yak\u0131nda ger\u00e7ekle\u015fecek. Bununla birlikte, \u00fcretim s\u0131ras\u0131nda kar muhasebele\u015ftirilmez ve motorlu ara\u00e7 sat\u0131\u015f ger\u00e7ekle\u015fene kadar maliyet \u00fczerinden defterlerde kal\u0131r. Bu prosed\u00fcr, muhasebecinin genel olarak benimsedi\u011fi k\u00e2r \u00f6l\u00e7\u00fcm\u00fcne y\u00f6nelik olduk\u00e7a temkinli yakla\u015f\u0131m\u0131 g\u00f6stermektedir.<\/span><\/p>\n

\n

Y\u00fczde<\/a> hesaplama<\/span>
\nMaliyet HESAPLAMA Y\u00f6ntemleri<\/span>
\nFinans Matemati\u011fi Form\u00fclleri<\/span>
\nFinans Matemati\u011fi Ders Notlar\u0131 PDF<\/span>
\nMaliyet kar\u015f\u0131la\u015ft\u0131rma Y\u00f6ntemi \u00f6rnekleri<\/span>
\nStok maliyet hesaplama y\u00f6ntemleri<\/span>
\nBile\u015fik faiz HESAPLAMA.<\/span>
\nF\u0130NANS MATEMAT\u0130\u011e\u0130 hesaplama<\/span><\/p>\n

\n

\u00dcretim s\u00fcreci boyunca, hesaplarda tan\u0131nmas\u0131 gereken k\u00e2r\u0131n kademeli olarak kazan\u0131ld\u0131\u011f\u0131 iddia edilebilir, ancak muhasebeci beklenen k\u00e2r\u0131n bir sat\u0131\u015fla do\u011frulanmas\u0131n\u0131 beklemeyi tercih eder.<\/span><\/p>\n

Bu g\u00f6r\u00fc\u015f, k\u0131smen, herhangi bir ara a\u015famada ne kadar fazladan de\u011ferin tan\u0131nmas\u0131na karar vermenin zor olaca\u011f\u0131 ve k\u0131smen de ger\u00e7ekle\u015fmeyebilecek sat\u0131\u015flar\u0131 tahmin etmenin ihtiyatl\u0131 olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fc i\u00e7in al\u0131nm\u0131\u015ft\u0131r. Di\u011fer u\u00e7ta, bir kredi sat\u0131\u015f\u0131 durumunda, bir k\u00e2r kabul edilmeden \u00f6nce nakit ger\u00e7ekten tahsil edilene kadar beklemenin daha g\u00fcvenli olaca\u011f\u0131 iddia edilebilir.<\/span><\/p>\n

Ancak muhasebeci hakl\u0131 olarak temkinli olma \u00fcn\u00fcne sahip olsa da, o kadar temkinli de\u011fildir. Kredili sat\u0131\u015f, m\u00fc\u015fteriye kar\u015f\u0131 yasal olarak icra edilebilir bir bor\u00e7 do\u011furan mal tedariki olarak kabul edilir. Nakit tahsilat\u0131 \u00e7o\u011fu durumda sadece bir formalite olacakt\u0131r ve gelirin muhasebele\u015ftirilmesinde daha fazla gecikme olmamas\u0131n\u0131n hakl\u0131 oldu\u011fu d\u00fc\u015f\u00fcn\u00fclmektedir.<\/span><\/p>\n

Nakit makbuz kay\u0131tlar\u0131ndan sat\u0131\u015flar\u0131n hesaplanmas\u0131<\/span><\/strong><\/p>\n

Sat\u0131\u015f rakam\u0131, y\u0131l i\u00e7inde m\u00fc\u015fterilerden al\u0131nan nakit rakam\u0131 al\u0131narak, a\u00e7\u0131l\u0131\u015f bor\u00e7lular\u0131n\u0131n (yani bor\u00e7lular\u0131n ge\u00e7en y\u0131ldan bor\u00e7lar\u0131) d\u00fc\u015f\u00fclerek ve kapan\u0131\u015f bor\u00e7lular\u0131n\u0131n (yani bor\u00e7lular\u0131n bu y\u0131l i\u00e7in hala bor\u00e7lu olduklar\u0131) eklenmesiyle hesaplan\u0131r. Hesaplaman\u0131n amac\u0131, al\u0131nan nakit rakam\u0131n\u0131, sa\u011flanan mal veya hizmet rakam\u0131na d\u00f6n\u00fc\u015ft\u00fcrmektir.<\/span><\/p>\n

G\u0130DERLE GEL\u0130R \u0130LE UYUMLU: YARAR \u0130LKES\u0130<\/span><\/strong><\/h4>\n

Y\u0131l i\u00e7in k\u00e2r\u0131n hesaplanmas\u0131ndaki ilk ad\u0131m, geliri hesaplamakt\u0131r; ikinci ad\u0131m, gelirle e\u015fle\u015fmesi gereken harcamalar\u0131n belirlenmesini i\u00e7erir. Temel test \u015fudur: ‘Hangi hesap d\u00f6nemi harcamadan yararlan\u0131r?’ Cevap cari hesap d\u00f6nemi ise, o zaman harcama cari y\u0131l i\u00e7in gelirden tahsil edilir.<\/span><\/p>\n

Cevap gelecek bir hesap d\u00f6nemi ise, harcamalar bilan\u00e7oda bir varl\u0131k olarak ta\u015f\u0131nmal\u0131 ve fayda sa\u011flayan gelecek hesap d\u00f6neminin gelirinden tahsil edilmelidir. Cevap hem cari d\u00f6nem hem de bir veya daha fazla gelecek d\u00f6nem ise payla\u015ft\u0131rma yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

\u00dccretlendirmenin y\u0131l i\u00e7inde yap\u0131lan \u00f6demeler yerine y\u0131l i\u00e7inde al\u0131nan faydalara dayand\u0131r\u0131ld\u0131\u011f\u0131 bu i\u015fleme tahakkuk kavram\u0131 denilmektedir. Bu kavram\u0131n belirli ticari ger\u00e7eklere uygulanmas\u0131 daha sonra incelenecektir.<\/span><\/p>\n

Stok Muhasebesi<\/span><\/strong><\/p>\n

\u00d6rnek 4.1 ve Faaliyet 4.1’de br\u00fct k\u00e2r\u0131n sat\u0131\u015flar ile sat\u0131lan mallar\u0131n maliyeti aras\u0131ndaki fark olarak hesapland\u0131\u011f\u0131n\u0131 ve bu iki resimde \u015firketin sat\u0131n ald\u0131\u011f\u0131 \u015feyin tamam\u0131n\u0131n sat\u0131ld\u0131\u011f\u0131n\u0131 (yani 10 araba ve 100 uydu anteni) g\u00f6rd\u00fck. al\u0131n\u0131p sat\u0131ld\u0131). Ancak bir\u00e7ok durumda, bir i\u015fletme sat\u0131n ald\u0131\u011f\u0131 t\u00fcm \u00fcr\u00fcnleri satamaz veya satmak istemez.<\/span><\/p>\n

Stokta kalan \u00fcr\u00fcnlere kapan\u0131\u015f stoku denir. Stok i\u00e7eren durumlarda, sat\u0131\u015flar\u0131n maliyeti sadece sat\u0131n alma maliyeti de\u011fildir, bunun yerine hesaplanmas\u0131 gerekir. Bunu yapmak i\u00e7in, ilgili d\u00f6nem i\u00e7in gelirlerin do\u011fru miktarda harcama ile tahsil edilmesini sa\u011flayan e\u015fle\u015ftirme ilkesi uygulan\u0131r. Dolay\u0131s\u0131yla, \u00d6rnek 4.1’deki Mex Cars sadece sekiz araba satm\u0131\u015fsa, o zaman sadece sekiz araban\u0131n maliyeti kar hesaplamas\u0131na dahil edilmelidir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

PER\u0130YOD\u0130K K\u00c2R HESAPLAMA SORUNU K\u00e2r ve zarar hesab\u0131n\u0131n ve bilan\u00e7onun haz\u0131rlanma s\u0131kl\u0131\u011f\u0131, belirli i\u015fin ko\u015fullar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fir. Ancak, asgari olarak, hesaplar y\u0131lda bir kez d\u00fczenlenmelidir. S\u0131n\u0131rl\u0131 \u015firketler yasal olarak yay\u0131mlanmak \u00fczere y\u0131ll\u0131k hesaplar haz\u0131rlamakla y\u00fck\u00fcml\u00fcyken, serbest t\u00fcccarlar ve ortakl\u0131klar vergi ama\u00e7l\u0131 y\u0131ll\u0131k hesaplar haz\u0131rlamakla y\u00fck\u00fcml\u00fcd\u00fcr. Mevcut kaynaklar\u0131n en etkin kullan\u0131m\u0131n\u0131 sa\u011flamak \u00fczere tasarlanm\u0131\u015f g\u00fcnl\u00fck…
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":[22911,22910,22909],"tags":[22919,22915,22914,22920,22913,22916,22918,22917,22912],"class_list":["post-9992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finans-matematigi-formulleri","category-maliyet-hesaplama-yontemleri","category-yuzde-hesaplama","tag-bilesik-faiz-hesaplama","tag-finans-matematigi-ders-notlari-pdf","tag-finans-matematigi-formulleri","tag-finans-matematigi-hesaplama","tag-maliyet-hesaplama-yontemleri","tag-maliyet-karsilastirma","tag-stok-maliyet-hesaplama-yontemleri","tag-yontemi-ornekleri","tag-yuzde-hesaplama"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/9992","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=9992"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/9992\/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=9992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=9992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=9992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}