{"id":3778,"date":"2015-12-10T13:26:53","date_gmt":"2015-12-10T13:26:53","guid":{"rendered":"https:\/\/gaviaspreview.com\/wp\/winnex\/?p=1"},"modified":"2023-12-22T13:44:35","modified_gmt":"2023-12-22T13:44:35","slug":"banka-kredisinin-muhasebelestirilmesi","status":"publish","type":"post","link":"https:\/\/kuremmuhasebe.com\/index.php\/2015\/12\/10\/banka-kredisinin-muhasebelestirilmesi\/","title":{"rendered":"Banka kredisinin muhasebele\u015ftirilmesi"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Kredilerin muhasebele\u015ftirilmesinde dikkat edilmesi gereken hususlar<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6deme plan\u0131na ba\u011fl\u0131 olarak krediler k\u0131sa ve uzun vadeli olarak ikiye ayr\u0131l\u0131r. Al\u0131nd\u0131\u011f\u0131 y\u0131l i\u00e7inde \u00f6denerek kapanacak olan krediler k\u0131sa vadeli, al\u0131nd\u0131\u011f\u0131 y\u0131l i\u00e7inde kapanmayacak, y\u0131llara sari olan krediler ise uzun vadeli krediler olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. K\u0131sa vadeli kredilerin ana paralar\u0131 300 Banka Kredileri, uzun vadeli olanlar ise 400 Banka Kredileri hesaplar\u0131nda takip edilir. Kredi teklif ve de\u011ferlendirme \u00fccreti muhasebe kayd\u0131 da \u00f6nemli noktalardan biridir.<\/li>\n\n\n\n<li>D\u00f6nemsellik ilkesi gere\u011fi d\u00f6nem ba\u015flar\u0131nda vade k\u0131sald\u0131\u011f\u0131 i\u00e7in 400 numaral\u0131 hesaptan 300 numaral\u0131 hesaba virman yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Faiz ve sigorta giderleri k\u0131sa ya da uzun vade ayr\u0131m\u0131 yap\u0131lmadan 780 Finansman Giderleri hesab\u0131nda takip edilir.<\/li>\n\n\n\n<li>D\u00f6viz cinsinden al\u0131nan krediler d\u00f6viz al\u0131\u015f kuru ile kay\u0131tlara al\u0131n\u0131r ve d\u00f6nem sonlar\u0131nda Banka Kredileri hesaplar\u0131 de\u011ferlemeye tabi tutulur.<\/li>\n\n\n\n<li>Tahakkuk etmi\u015f ama \u00f6denmemi\u015f olan banka kredi faiz giderleri i\u00e7in VUK madde 285\u2019e g\u00f6re k\u0131st faiz hesaplamas\u0131 yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Banka kredisi ile al\u0131nan ve i\u015fletmenin aktifine kaydedilen sabit k\u0131ymetlerin ilk d\u00f6nemki finansman maliyeti varl\u0131\u011f\u0131n al\u0131m maliyetine eklenir, sonraki y\u0131llarda ise istenirse finansman giderleri i\u00e7inde takip edilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Kredilerin muhasebele\u015ftirilmesinde kullan\u0131lacak hesaplar<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap kodu<\/td><td>Hesap ad\u0131<\/td><td>Kullan\u0131m amac\u0131<\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td>Kredinin hangi banka hesab\u0131na aktar\u0131ld\u0131\u011f\u0131n\u0131n takibi ve kredi taksit \u00f6demelerinin hangi hesaptan yap\u0131ld\u0131\u011f\u0131n\u0131n takibi<\/td><\/tr><tr><td>180<\/td><td>Gelecek aylara ait giderler<\/td><td>Bir y\u0131l i\u00e7indeki toplam faiz giderlerinin \u00f6deme takibi<\/td><\/tr><tr><td>280<\/td><td>Gelecek y\u0131llara ait giderler<\/td><td>Bir y\u0131ldan uzun s\u00fcredeki toplam faiz giderlerinin takibi<\/td><\/tr><tr><td>300<\/td><td>K\u0131sa vadeli banka kredileri<\/td><td>Bir y\u0131ldan k\u0131sa vadedeki kredi anapara \u00f6deme tutar\u0131n\u0131n takibi<\/td><\/tr><tr><td>400<\/td><td>Uzun vadeli banka kredileri<\/td><td>Bir y\u0131ldan uzun vadedeki kredi anapara \u00f6deme tutar\u0131n\u0131n takibi<\/td><\/tr><tr><td>381<\/td><td>Gider tahakkuklar\u0131<\/td><td>Bir y\u0131l i\u00e7ideki toplam faiz giderlerinin \u00f6deme takibi ve faiz tahakkunun takibi<\/td><\/tr><tr><td>481<\/td><td>Gider tahakkuklar\u0131<\/td><td>Bir y\u0131ldan uzun vadedeki toplam faiz giderlerinin \u00f6deme takibi<\/td><\/tr><tr><td>780<\/td><td>Finansman giderleri<\/td><td>Faiz ve BSMV giderlerinin takibi<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Kredilerin muhasebe kayd\u0131<\/h2>\n\n\n\n<p>Kredilerin muhasebe kayd\u0131n\u0131 a\u015fa\u011f\u0131daki \u00f6rnek \u00f6deme plan\u0131 yard\u0131m\u0131yla a\u00e7\u0131klamaya \u00e7al\u0131\u015faca\u011f\u0131z. (\u00d6rnek \u00f6deme plan\u0131 rastgele rakamlarla olu\u015fturulmu\u015ftur. Birle\u015fik faiz hesaplamas\u0131 dikkate al\u0131nmam\u0131\u015ft\u0131r.)<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Vade<\/td><td>Taksit<br>Tutar\u0131<\/td><td>Anapara<\/td><td>Faiz<\/td><td>BSMV<\/td><\/tr><tr><td>20\/05\/2019<\/td><td>2.500,00<\/td><td>1.923,81<\/td><td>547,44<\/td><td>28,75<\/td><\/tr><tr><td>20\/06\/2019<\/td><td>2.500,00<\/td><td>1.929,34<\/td><td>542,95<\/td><td>27,71<\/td><\/tr><tr><td>20\/07\/2019<\/td><td>2.500,00<\/td><td>1.938,70<\/td><td>534,64<\/td><td>26,66<\/td><\/tr><tr><td>20\/08\/2019<\/td><td>2.500,00<\/td><td>1.962,99<\/td><td>511,42<\/td><td>25,59<\/td><\/tr><tr><td>20\/09\/2019<\/td><td>2.500,00<\/td><td>1.995,20<\/td><td>480,29<\/td><td>24,51<\/td><\/tr><tr><td>20\/10\/2019<\/td><td>2.500,00<\/td><td>2.036,42<\/td><td>440.16<\/td><td>23,42<\/td><\/tr><tr><td>20\/11\/2019<\/td><td>2.500,00<\/td><td>2.031,29<\/td><td>446,39<\/td><td>23,32<\/td><\/tr><tr><td>20\/12\/2019<\/td><td>2.500,00<\/td><td>2.064,76<\/td><td>414,04<\/td><td>21,20<\/td><\/tr><tr><td>20\/01\/2020<\/td><td>2.500,00<\/td><td>2.078,51<\/td><td>401,42<\/td><td>20,07<\/td><\/tr><tr><td>20\/02\/2020<\/td><td>2.500,00<\/td><td>2.112,66<\/td><td>368,41<\/td><td>19,93<\/td><\/tr><tr><td>20\/03\/2020<\/td><td>2.500,00<\/td><td>2.127,22<\/td><td>355,35<\/td><td>17,43<\/td><\/tr><tr><td>20\/04\/2020<\/td><td>2.500,00<\/td><td>2.151,55<\/td><td>331,90<\/td><td>16,55<\/td><\/tr><tr><td>20\/05\/2020<\/td><td>2.500,00<\/td><td>2,161.07<\/td><td>323,47<\/td><td>15,46<\/td><\/tr><tr><td>20\/06\/2020<\/td><td>2.500,00<\/td><td>2.205,67<\/td><td>280,15<\/td><td>14,18<\/td><\/tr><tr><td>20\/07\/2020<\/td><td>2.500,00<\/td><td>2.216,46<\/td><td>270,42<\/td><td>13,12<\/td><\/tr><tr><td>20\/08\/2020<\/td><td>2.500,00<\/td><td>2.237,00<\/td><td>250,15<\/td><td>12,85<\/td><\/tr><tr><td>20\/09\/2020<\/td><td>2.500,00<\/td><td>2.255,77<\/td><td>233,71<\/td><td>10,52<\/td><\/tr><tr><td>20\/10\/2020<\/td><td>2.500,00<\/td><td>2.280,50<\/td><td>210,15<\/td><td>9,35<\/td><\/tr><tr><td>20\/11\/2020<\/td><td>2.500,00<\/td><td>2.291,08<\/td><td>200,46<\/td><td>8,46<\/td><\/tr><tr><td>TOPLAM<\/td><td>47.500,00<\/td><td>40.000,00<\/td><td>7.142,92<\/td><td>357.08<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Kredi Muhasebe Kayd\u0131 Y\u00f6ntem 1:<\/h2>\n\n\n\n<p>\u0130lk y\u00f6ntemde \u00f6nerece\u011fimiz kay\u0131t metodu en basit haliyle kredilerin muhasebele\u015ftirilmesine \u00f6rnektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kredi banka hesab\u0131na intikal etti\u011finde yap\u0131lacak muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td><\/td><td><\/td><td>40.000,00<\/td><td><\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td>0<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>15.882,5<\/td><\/tr><tr><td>300<\/td><td>K\u0131sa Vadeli Banka Kredileri<\/td><td><\/td><td>1<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>24.117,4<\/td><\/tr><tr><td>400<\/td><td>Uzun Vadeli Banka Kredileri<\/td><td><\/td><td>9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">20\/05\/2019 tarihinde kredinin ilk taksidi \u00f6dendi\u011finde yap\u0131lacak olan muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td><\/td><td><\/td><td>1.923,8<\/td><td><\/td><\/tr><tr><td>300<\/td><td>K\u0131sa Vadeli Banka Kredileri<\/td><td>1<\/td><td><\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri &#8211; Faiz Giderleri<\/td><td>547,44<\/td><td><\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri &#8211; BSMV Giderleri<\/td><td>28,75<\/td><td><\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td><\/td><td>2.500,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bu iki kayda ilave olarak k\u0131st faiz kayd\u0131 da yap\u0131lmal\u0131d\u0131r. KIST faiz hesaplamas\u0131 a\u015fa\u011f\u0131da detayl\u0131ca anlat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kredi Muhasebe Kayd\u0131 Y\u00f6ntem 2:<\/h2>\n\n\n\n<p>Bu y\u00f6ntemde kredi al\u0131nd\u0131\u011f\u0131 tarihte yap\u0131lan muhasebe kayd\u0131 i\u00e7erisine faiz giderlerinin tamam\u0131 tahakkuk y\u00f6ntemi ile dahil edilir. Bu sayede 180 ve 280 hesaplar\u0131n\u0131n ve 381-481 hesaplar\u0131n\u0131n bakiyeleri kontrol edilerek kredi faizlerinin s\u00fcresi i\u00e7erisinde giderle\u015ftirilip giderle\u015ftirilmedi\u011fi daha kolay takip edilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kredi banka hesab\u0131na intikal etti\u011finde yap\u0131lacak muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td><\/td><td><\/td><td>40.000,00<\/td><td><\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td>0<\/td><td><\/td><\/tr><tr><td>180<\/td><td>Gelecek Aylara Ait Giderler-Faiz+BSMV<\/td><td>4.117,49<\/td><td><\/td><\/tr><tr><td>280<\/td><td>Gelecek Y\u0131llara Ait Giderler-Faiz+BSMV<\/td><td>3.382,51<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>15.882,5<\/td><\/tr><tr><td>300<\/td><td>K\u0131sa Vadeli Banka Kredileri<\/td><td><\/td><td>1<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>24.117,4<\/td><\/tr><tr><td>400<\/td><td>Uzun Vadeli Banka Kredileri<\/td><td><\/td><td>9<\/td><\/tr><tr><td>381<\/td><td>Gider Tahakkuklar\u0131-Faiz+BSMV<\/td><td><\/td><td>4.117,49<\/td><\/tr><tr><td>481<\/td><td>Gider Tahakkuklar\u0131-Faiz+BSMV<\/td><td><\/td><td>3.382,51<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Birinci y\u00f6ntemden farkl\u0131 olarak bu y\u00f6ntemde Faiz ve BSMV giderleri kar\u015f\u0131l\u0131kl\u0131 olarak 180 \u2013 280 ve 381-481 hesaplar\u0131nda takip edilmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">20\/05\/2019 tarihinde kredinin ilk taksidi \u00f6dendi\u011finde yap\u0131lacak olan muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td><\/td><td><\/td><td>1.923,8<\/td><td><\/td><\/tr><tr><td>300<\/td><td>K\u0131sa Vadeli Banka Kredileri<\/td><td>1<\/td><td><\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri &#8211; Faiz Giderleri<\/td><td>547,44<\/td><td><\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri &#8211; BSMV Giderleri<\/td><td>28,75<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>2.500,0<\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td><\/td><td>0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td>381<\/td><td>Gider Tahakkuklar\u0131-Faiz+BSMV<\/td><td>576,19<\/td><td><\/td><\/tr><tr><td>180<\/td><td>Gelecek Aylara Ait Giderler-Faiz+BSMV<\/td><td><\/td><td>576,19<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>180-280 ve 381-481 hesaplar\u0131nda takip edilen faiz ve BSMV giderleri bu y\u00f6ntemde \u00f6dendi\u011fi anda \u00f6dendi\u011fi tutar kadar yap\u0131lan ters kay\u0131tla kapat\u0131lmaktad\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere bu hesaplara yap\u0131lan kay\u0131t sadece takip ama\u00e7l\u0131d\u0131r. Gider hesaplar\u0131na bir etkisi yoktur.<\/p>\n\n\n\n<p>Bu iki kayda ilave olarak k\u0131st faiz kayd\u0131 da yap\u0131lmal\u0131d\u0131r. KIST faiz hesaplamas\u0131 a\u015fa\u011f\u0131da detayl\u0131ca anlat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KIST Faiz Hesaplamas\u0131<\/h2>\n\n\n\n<p>Vergi Usul Kanunun 285. maddesinde g\u00f6re mevduat veya kredi s\u00f6zle\u015fmelerine ait bor\u00e7lar\u0131n de\u011ferleme g\u00fcn\u00fcne kadar hesaplanacak faizleriyle birlikte dikkate al\u0131naca\u011f\u0131 belirtilmi\u015ftir. Buna g\u00f6re banka kredilerine ait de\u011ferleme g\u00fcn\u00fcne kadar hen\u00fcz vadesi gelmemi\u015f olan yani tahakkuk etmi\u015f ancak hen\u00fcz \u00f6denmemi\u015f kredi faiz tutarlar\u0131 gider olarak dikkate al\u0131nabilir.<\/p>\n\n\n\n<p>Gider olarak dikkate al\u0131nacak faiz tutar\u0131 hesaplamas\u0131 a\u015fa\u011f\u0131daki \u015fekilde yap\u0131labilir.<\/p>\n\n\n\n<p>Yukar\u0131daki \u00f6deme plan\u0131n\u0131 dikkate alacak olursak a\u015fa\u011f\u0131da da g\u00f6r\u00fclece\u011fi \u00fczere 20\/07\/2019 tarihinde yap\u0131lmas\u0131 gereken bir faiz \u00f6demesi s\u00f6z konusudur. Bu faiz \u00f6demesi 20\/06\/2019 ve 20\/07\/2019 tarihleri aras\u0131nda kalan d\u00f6nemi kapsamaktad\u0131r.<\/p>\n\n\n\n<p>01\/01\/2019 \u2013 30\/06\/2019 tarihleri aras\u0131 2. Ge\u00e7ici Vergi D\u00f6nemidir ve burada 30\/06\/2019 tarihinin VUK 285. maddeye g\u00f6re de\u011ferleme g\u00fcn\u00fc olarak d\u00fc\u015f\u00fcn\u00fclmesi yanl\u0131\u015f olmayacakt\u0131r. Dolay\u0131s\u0131yla iki \u00f6deme tarihi aras\u0131nda kalan g\u00fcnlere isabet eden faiz gideri hesaplanarak gider olarak dikkate al\u0131nmal\u0131d\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Vade<\/td><td>Taksit Tutar\u0131<\/td><td>Anapara<\/td><td>Faiz<\/td><td>BSMV<\/td><\/tr><tr><td>20\/06\/2019<\/td><td>2.500,00<\/td><td>1.929.34<\/td><td>542,95<\/td><td>27,71<\/td><\/tr><tr><td>20\/07\/2019<\/td><td>2.500,00<\/td><td>1.938,70<\/td><td>534,64<\/td><td>26,66<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>A\u015fa\u011f\u0131daki tablodan anla\u015f\u0131laca\u011f\u0131 \u00fczere 20\/07\/2019 tarihinde \u00f6denecek olan 534,64 TL&#8217;lik faiz giderinin 10 g\u00fcnl\u00fck k\u0131sm\u0131 haziran ay\u0131na ait ve 20 g\u00fcnl\u00fck k\u0131sm\u0131 ise temmuz ay\u0131na aittir.<\/p>\n\n\n\n<p>Bu nedenle 534,64 TL faiz gideri \/ 30 g\u00fcn (toplam g\u00fcn) x 10 g\u00fcn (haziran ay\u0131na ait g\u00fcn say\u0131s\u0131) = 178,21 TL&#8217;lik k\u0131sm\u0131n\u0131 haziran gideri olarak kabul edilmesi yanl\u0131\u015f olmayacakt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">20\/07\/2019 Tarihinde \u00d6denecek Olan Faiz Gideri i\u00e7in:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Vade Ba\u015flang\u0131c\u0131<\/td><td>Vade Biti\u015fi<\/td><td>Vade Ba\u015flang\u0131c\u0131 ve Biti\u015fi Aras\u0131ndaki G\u00fcn Say\u0131s\u0131<\/td><td>Vade Biti\u015findeki Faiz Tutar\u0131<\/td><\/tr><tr><td>20\/06\/2019<\/td><td>20\/07\/2019<\/td><td>30,00<\/td><td>534,64<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">KIST Faiz Hesaplamas\u0131 i\u00e7in:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Vade Ba\u015flang\u0131c\u0131<\/td><td>Vade Biti\u015fi<\/td><td>Vade Ba\u015flang\u0131c\u0131 ve Biti\u015fi Aras\u0131ndaki G\u00fcn Say\u0131s\u0131<\/td><td>Vade Biti\u015findeki Faiz Tutar\u0131<\/td><\/tr><tr><td>20\/06\/2019<\/td><td>30\/06\/2019<\/td><td>10,00<\/td><td>178,21<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">30\/06\/2019 tairihinde yap\u0131lacak olan k\u0131st faiz gideri hesaplamas\u0131na ili\u015fkin muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri &#8211; Faiz Giderleri<\/td><td>178,21<\/td><td><\/td><\/tr><tr><td>381<\/td><td>Gider Tahakkuklar\u0131<\/td><td><\/td><td>178,21<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">20\/07\/2019 tarihinde yani vade geldi\u011finde faiz \u00f6demesi ile yap\u0131lacak muhasebe kayd\u0131:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td>381<\/td><td>Gider Tahakkuklar\u0131<\/td><td>178,21<\/td><td><\/td><\/tr><tr><td>780<\/td><td>Finansman Gideri<\/td><td>356,43<\/td><td><\/td><\/tr><tr><td>102<\/td><td>Bankalar<\/td><td><\/td><td>534,64<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Yukar\u0131daki iki kay\u0131ttan anla\u015f\u0131laca\u011f\u0131 \u00fczere 178,21 TL lik k\u0131s\u0131m 30\/06\/2019 tarihinde , 356,43 TL lik k\u0131sm\u0131 20\/07\/2019 tarihinde gider yaz\u0131lm\u0131\u015ft\u0131r. Yine 20\/07\/2019 tarihinde yap\u0131lan kay\u0131tla 30\/06\/2019 tarihinde gider tahakkuklar\u0131na kaydedilen k\u0131s\u0131m ters kay\u0131tla kapat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Yukar\u0131daki kay\u0131tlarda da g\u00f6r\u00fclece\u011fi \u00fczere 381 Gider tahakkuklar\u0131 hesab\u0131 iki farkl\u0131 ama\u00e7 i\u00e7in kullan\u0131lm\u0131\u015ft\u0131r. Birincisi toplam faiz giderlerinin s\u00fcresi i\u00e7erisinde \u00f6denip \u00f6denmedi\u011fini takip ama\u00e7l\u0131 yap\u0131lan kay\u0131t di\u011feri ise KIST faiz hesaplamas\u0131 i\u00e7in yap\u0131lan kay\u0131t. Bu nedenle 381 Gider Tahakkuklar\u0131 hesab\u0131n\u0131n alt\u0131nda \u00f6rne\u011fin 381-Gider Tahakkular\u0131 \u2013 Faiz ve BSMV Gideri ve 381 Gider Tahakkuklar\u0131- Kredi Faiz Tahakkuku olarak iki farkl\u0131 alt hesap a\u00e7\u0131lmas\u0131 faydal\u0131 olacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00f6nemsellik \u0130lkesi Gere\u011fi Yap\u0131lmas\u0131 Gereken Muhasebe Kayd\u0131<\/h2>\n\n\n\n<p>Hangi y\u00f6ntemle kay\u0131t yap\u0131l\u0131rsa yap\u0131ls\u0131n 01\/01\/2020 tarihinde d\u00f6nemsellik ilkesi gere\u011fi yap\u0131lacak kay\u0131t:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td><\/td><td><\/td><td>24.117,4<\/td><td><\/td><\/tr><tr><td>400<\/td><td>Uzun Vadeli Banka Kredileri<\/td><td>9<\/td><td><\/td><\/tr><tr><td>300<\/td><td>K\u0131sa Vadeli Banka Kredileri<\/td><td><\/td><td>24.117,49<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>G\u00f6r\u00fclece\u011fi \u00fczere 2020 y\u0131l\u0131nda yap\u0131lacak \u00f6demelere ait anapara tutar\u0131 d\u00f6nem ba\u015f\u0131nda k\u0131sa vadeli krediler hesab\u0131na virmanlan\u0131yor.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Hesap Kodu<\/td><td>Hesap Ad\u0131<\/td><td>Bor\u00e7<\/td><td>Alacak<\/td><\/tr><tr><td>481<\/td><td>Gider Tahakkuklar\u0131-Faiz+BSMV<\/td><td>3.382,51<\/td><td><\/td><\/tr><tr><td>280<\/td><td>Gelecek Y\u0131llara Ait Gideler-Faiz+BSMV<\/td><td>3.382,51<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>3.382,5<\/td><\/tr><tr><td>381<\/td><td>Gider Tahakkuklar\u0131-Faiz+BSMV<\/td><td><\/td><td>1<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>3.382,5<\/td><\/tr><tr><td>180<\/td><td>Gelecek Aylara Ait Giderler-Faiz+BSMV<\/td><td><\/td><td>1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ayn\u0131 \u015fekilde faiz ve BSMV tutarlar\u0131n\u0131n takip edildi\u011fi hesaplar da d\u00f6nemsellik ilkesi gere\u011fi olarak vadelerine g\u00f6re k\u0131sa vadeli hesaplara virmanlan\u0131yor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kredilerin muhasebele\u015ftirilmesinde dikkat edilmesi gereken hususlar Kredilerin muhasebele\u015ftirilmesinde kullan\u0131lacak hesaplar Hesap kodu Hesap ad\u0131 Kullan\u0131m amac\u0131 102 Bankalar Kredinin hangi banka hesab\u0131na aktar\u0131ld\u0131\u011f\u0131n\u0131n takibi ve kredi taksit \u00f6demelerinin hangi hesaptan yap\u0131ld\u0131\u011f\u0131n\u0131n takibi 180 Gelecek aylara ait giderler Bir y\u0131l i\u00e7indeki toplam faiz giderlerinin \u00f6deme takibi 280 Gelecek y\u0131llara ait giderler Bir y\u0131ldan uzun s\u00fcredeki toplam [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3991,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"video","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[17,16],"tags":[],"class_list":["post-3778","post","type-post","status-publish","format-video","has-post-thumbnail","hentry","category-mali-denetim","category-muhasebe","post_format-post-format-video"],"_links":{"self":[{"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/posts\/3778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/comments?post=3778"}],"version-history":[{"count":1,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/posts\/3778\/revisions"}],"predecessor-version":[{"id":3992,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/posts\/3778\/revisions\/3992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/media\/3991"}],"wp:attachment":[{"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/media?parent=3778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/categories?post=3778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuremmuhasebe.com\/index.php\/wp-json\/wp\/v2\/tags?post=3778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}