{"id":1630,"date":"2019-03-18T12:15:23","date_gmt":"2019-03-18T09:15:23","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=1630"},"modified":"2022-01-31T11:03:09","modified_gmt":"2022-01-31T08:03:09","slug":"vaka5-cek-cirosu","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=1630","title":{"rendered":"Vaka5 &#8211; \u00c7ek Cirosu"},"content":{"rendered":"\n<p>Duman A.\u015e. 60.000 \u20ba tutar\u0131ndaki m\u00fc\u015fteri \u00e7ekini tedarik\u00e7isine cirolam\u0131\u015ft\u0131r. Klasik muhasebe yakla\u015f\u0131m\u0131na g\u00f6re yap\u0131lmas\u0131 gereken kay\u0131t (320-101), \u00e7ekin kanuni yap\u0131s\u0131na sebebiyle TFRS&#8217;ye uygun de\u011fildir. \u00c7ekin i\u015fletmeden \u00e7\u0131km\u0131\u015f olmas\u0131 nakit benzerlerini azaltm\u0131\u015f olsa da Duman A.\u015e. tedarik\u00e7isi \u00e7eki tahsil edemedi\u011finde m\u00fcteselsil y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc mevcuttur. Bu sebeple a\u015fa\u011f\u0131daki kay\u0131tlar\u0131n (tutarlar ayn\u0131d\u0131r) yap\u0131lmas\u0131 daha do\u011frudur.<\/p>\n\n\n<p>B: 126 &#8211; Verilen Depozito ve Teminatlar <br \/>A: 101 &#8211; Al\u0131nan \u00c7ekler<\/p>\n\n\n<p>B: 321 &#8211; Bor\u00e7 Senetleri<br \/>A: 320 &#8211; Sat\u0131c\u0131lar<\/p>\n\n\n<p>Kaynak: Sn. Prof. Dr. Recep Pekdemir&#8217;in \u00c7am Sak\u0131z\u0131 \u00c7oban Arma\u011fan\u0131 Muhasebeciler i\u00e7in TMS-TFRS Uygulama Rehberi (2008).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Duman A.\u015e. 60.000 \u20ba tutar\u0131ndaki m\u00fc\u015fteri \u00e7ekini tedarik\u00e7isine cirolam\u0131\u015ft\u0131r. Klasik muhasebe yakla\u015f\u0131m\u0131na g\u00f6re yap\u0131lmas\u0131 gereken kay\u0131t (320-101), \u00e7ekin kanuni yap\u0131s\u0131na sebebiyle TFRS&#8217;ye uygun de\u011fildir. \u00c7ekin i\u015fletmeden \u00e7\u0131km\u0131\u015f olmas\u0131 nakit benzerlerini azaltm\u0131\u015f olsa da Duman A.\u015e. tedarik\u00e7isi \u00e7eki tahsil edemedi\u011finde m\u00fcteselsil y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc mevcuttur. Bu sebeple a\u015fa\u011f\u0131daki kay\u0131tlar\u0131n (tutarlar ayn\u0131d\u0131r) yap\u0131lmas\u0131 daha do\u011frudur. B: 126 &#8211; Verilen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":["post-1630","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1630"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1630\/revisions"}],"predecessor-version":[{"id":2158,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1630\/revisions\/2158"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}