{"id":58893,"date":"2023-12-12T21:06:54","date_gmt":"2023-12-12T18:06:54","guid":{"rendered":"https:\/\/ambylegal.by\/news\/the-end-of-the-year-is-the-time-for-inventory\/"},"modified":"2023-12-12T21:06:54","modified_gmt":"2023-12-12T18:06:54","slug":"the-end-of-the-year-is-the-time-for-inventory","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/","title":{"rendered":"Y\u0131l Sonu Envanter Zaman\u0131d\u0131r"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Varlik_ve_yukumlulukler_nelerdir\" >Varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckler nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanter_ne_zaman_yapilmalidir\" >Envanter ne zaman yap\u0131lmal\u0131d\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanterin_baska_hangi_durumlarda_yapilmasi_gerekir\" >Envanterin ba\u015fka hangi durumlarda yap\u0131lmas\u0131 gerekir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Yillik_envanterin_baslangici_nasil_resmilestirilir\" >Y\u0131ll\u0131k envanterin ba\u015flang\u0131c\u0131 nas\u0131l resmile\u015ftirilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanter_komisyonunda_kimler_yer_alir\" >Envanter komisyonunda kimler yer al\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanter_komisyonu_ne_yapar\" >Envanter komisyonu ne yapar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Borc_mutabakat_tutanaklari_reconciliation_reports_nelerdir\" >Bor\u00e7 mutabakat tutanaklar\u0131 (reconciliation reports) nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Yillik_envanter_sirasinda_neler_ortaya_cikarilabilir\" >Y\u0131ll\u0131k envanter s\u0131ras\u0131nda neler ortaya \u00e7\u0131kar\u0131labilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanter_sonuclarina_dayanarak_hangi_belgeler_duzenlenir\" >Envanter sonu\u00e7lar\u0131na dayanarak hangi belgeler d\u00fczenlenir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Envanter_sonrasi_borclarin_vergi_muhasebesinin_ozellikleri\" >Envanter sonras\u0131 bor\u00e7lar\u0131n vergi muhasebesinin \u00f6zellikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Yillik_envanterin_gerceklestirilmesinde_nasil_faydali_olabiliriz\" >Y\u0131ll\u0131k envanterin ger\u00e7ekle\u015ftirilmesinde nas\u0131l faydal\u0131 olabiliriz<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ambylegal.by\/tr\/news\/the-end-of-the-year-is-the-time-for-inventory\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Varl\u0131k ve bor\u00e7lar\u0131n y\u0131ll\u0131k envanteri, her \u015firkette ger\u00e7ekle\u015ftirilen y\u0131ll\u0131k zorunlu bir faaliyettir. Envanter s\u0131ras\u0131nda, basitle\u015ftirilmi\u015f vergilendirme sistemini (USN) uygulayanlar da dahil olmak \u00fczere \u015firketin muhasebecisi, y\u0131ll\u0131k raporlar haz\u0131rlanmadan \u00f6nce ticari alacaklar ve bor\u00e7lar tutarlar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131r. Ayr\u0131ca envanter s\u0131ras\u0131nda m\u00fclk a\u00e7\u0131\u011f\u0131, ortaklara bor\u00e7lar vb. tespit edilebilir. Y\u0131ll\u0131k envanterin \u00f6zelliklerini ele alal\u0131m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Varlik_ve_yukumlulukler_nelerdir\"><\/span>Varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckler nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Varl\u0131klar \u00f6zellikle \u015funlar\u0131 i\u00e7erir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin takvim y\u0131l\u0131nda ger\u00e7ekle\u015ftirdi\u011fi m\u00fclk ve yat\u0131r\u0131mlar.<\/li>\n\n\n\n<li>Ticari alacaklar (Accounts receivable).<\/li>\n\n\n\n<li>Ortaklarla hesapla\u015fmalar.<\/li>\n\n\n\n<li>\u015eirketin finansal varl\u0131klar\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin y\u00fck\u00fcml\u00fcl\u00fckleri \u00f6zellikle \u015funlar\u0131 i\u00e7erir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Krediler ve bor\u00e7lanmalar.<\/li>\n\n\n\n<li>Ticari bor\u00e7lar (Accounts payable).<\/li>\n\n\n\n<li>\u015eirketin ortaklar\u0131na olan borcu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_ne_zaman_yapilmalidir\"><\/span>Envanter ne zaman yap\u0131lmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Varl\u0131k ve bor\u00e7lar\u0131n envanteri, y\u0131ll\u0131k finansal tablolar haz\u0131rlanmadan \u00f6nce ger\u00e7ekle\u015ftirilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1 Kas\u0131m&#8217;dan \u00f6nce olmamak \u00fczere m\u00fclklerin, maddi olmayan duran varl\u0131klar\u0131n, mallar\u0131n (sat\u0131\u015f i\u00e7in devredilenler dahil) ve devam eden \u00fcretim i\u015flerinin envanteri yap\u0131l\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1 Aral\u0131k&#8217;tan \u00f6nce olmamak \u00fczere nakit, y\u00fck\u00fcml\u00fcl\u00fckler ve di\u011fer varl\u0131klar\u0131n envanteri yap\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanterin_baska_hangi_durumlarda_yapilmasi_gerekir\"><\/span>Envanterin ba\u015fka hangi durumlarda yap\u0131lmas\u0131 gerekir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k finansal tablolar\u0131n haz\u0131rlanma s\u00fcresinin yakla\u015fmas\u0131ndan ba\u011f\u0131ms\u0131z olarak envanterin ger\u00e7ekle\u015ftirildi\u011fi durumlar vard\u0131r. Bu t\u00fcr durumlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fclk komplekslerinin sat\u0131n al\u0131nmas\u0131 veya sat\u0131lmas\u0131.<\/li>\n\n\n\n<li>\u015eirket m\u00fclk\u00fcn\u00fcn finansal kiralama (leasing), kira veya bedelsiz kullan\u0131m i\u00e7in devredilmesi.<\/li>\n\n\n\n<li>Y\u00f6netim organ\u0131n\u0131n karar\u0131yla m\u00fclk\u00fcn \u015firket taraf\u0131ndan devredilmesi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durumlarda envanterin yap\u0131laca\u011f\u0131 tarih i\u015flem s\u00f6zle\u015fmesinde veya \u015firketin y\u00f6netim organ\u0131n\u0131n karar\u0131nda belirlenir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket y\u00f6neticisinin veya maddi sorumlulu\u011fu olan ki\u015filerin de\u011fi\u015fmesi. Bu durumda envanter ayr\u0131ca i\u015flerin devir-teslim g\u00fcn\u00fcnde ger\u00e7ekle\u015ftirilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin yeniden yap\u0131land\u0131r\u0131lmas\u0131 (reorganization) veya tasfiyesi s\u0131ras\u0131nda. Bu gibi durumlarda b\u00f6l\u00fcnme veya tasfiye bilan\u00e7osu d\u00fczenlenmeden \u00f6nce envanter yap\u0131l\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"572\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1.png\" alt=\"\" class=\"wp-image-10133\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1-300x172.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/businessman-holding-magnifying-glass-with-documents-1-768x439.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_envanterin_baslangici_nasil_resmilestirilir\"><\/span>Y\u0131ll\u0131k envanterin ba\u015flang\u0131c\u0131 nas\u0131l resmile\u015ftirilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket y\u00f6neticisi uygun bir emir veya talimat yay\u0131nlar. Bu belgede \u015funlar tan\u0131mlan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Envanter komisyonunun olu\u015fumu. B\u00fcy\u00fck bir \u015firkette genellikle birka\u00e7 envanter komisyonu olu\u015fturulur: merkezi envanter komisyonu ve \u00e7al\u0131\u015fma envanter komisyonlar\u0131.<\/li>\n\n\n\n<li>Envanteri yap\u0131lmas\u0131 gereken varl\u0131k ve bor\u00e7lar\u0131n listesi. Y\u0131ll\u0131k envanter s\u0131ras\u0131nda ticari alacaklar ve ticari bor\u00e7lar belirtilir.<\/li>\n\n\n\n<li>Envanterin ba\u015flang\u0131\u00e7 ve biti\u015f tarihi. Ba\u015flang\u0131\u00e7 tarihi 1 Aral\u0131k&#8217;tan \u00f6nce olamaz.<\/li>\n\n\n\n<li>Envanterin gerek\u00e7esi.<\/li>\n\n\n\n<li>Envanter materyallerinin muhasebe departman\u0131na sunulma tarihi.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_komisyonunda_kimler_yer_alir\"><\/span>Envanter komisyonunda kimler yer al\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Her komisyonun bir ba\u015fkan\u0131 olmal\u0131d\u0131r. Bu ki\u015fi \u015firket y\u00f6neticisi, yard\u0131mc\u0131s\u0131 veya \u015firketin yap\u0131sal biriminin y\u00f6neticisi olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00fcy\u00fck \u015firketlerde daimi merkezi envanter komisyonunun \u00fcyeleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ba\u015f muhasebeci veya yard\u0131mc\u0131s\u0131. Muhasebe hizmeti d\u0131\u015far\u0131dan (outsourcing) al\u0131nd\u0131\u011f\u0131nda muhasebe \u015firketinin y\u00f6neticisi komisyona dahil edilir.<\/li>\n\n\n\n<li>\u015eirketin yap\u0131sal birimlerinin y\u00f6neticileri.<\/li>\n\n\n\n<li>\u015eirket \u00e7al\u0131\u015fanlar\u0131.<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fma envanter komisyonunun \u00fcyeleri, \u015firketin varl\u0131k ve bor\u00e7lar\u0131 hakk\u0131nda bilgi sahibi olan \u00e7al\u0131\u015fanlar\u0131 kapsar.<\/li>\n\n\n\n<li>Y\u0131ll\u0131k envanter komisyonu \u00fcyeleri aras\u0131nda muhasebe, bor\u00e7 mutabakat\u0131, dava a\u00e7ma ve zamana\u015f\u0131m\u0131 s\u00fcresinin hesaplanmas\u0131 konular\u0131nda bilgi sahibi \u00e7al\u0131\u015fanlar\u0131n bulunmas\u0131n\u0131 tavsiye ederiz. Bu ki\u015filer muhasebeci, hukuk m\u00fc\u015faviri veya i\u015f ortaklar\u0131yla \u00e7al\u0131\u015fma uzman\u0131 olabilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_komisyonu_ne_yapar\"><\/span>Envanter komisyonu ne yapar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Envanter Komisyonu, varl\u0131k ve bor\u00e7lar\u0131n mevcudiyeti, durumu ve de\u011ferlemesine ili\u015fkin muhasebe belgelerini do\u011frular ve ticari alacak ile bor\u00e7 tutarlar\u0131n\u0131 belgeye ba\u011flar. Ticari alacaklar \u015firketin \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden alacaklar\u0131n\u0131, ticari bor\u00e7lar ise \u015firketin \u00fc\u00e7\u00fcnc\u00fc ki\u015filere olan bor\u00e7 tutarlar\u0131n\u0131 ifade eder.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6zellikle \u015funlar\u0131 kontrol ederler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Muhasebe verilerine g\u00f6re g\u00f6r\u00fcnen tutarlar\u0131n hesaplama do\u011frulu\u011fu, tahakkuk ve silinme gerek\u00e7eleri.<\/li>\n\n\n\n<li>Ticari alacak ve bor\u00e7 tutarlar\u0131n\u0131n ge\u00e7erlili\u011fi ve do\u011frulanmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Borc_mutabakat_tutanaklari_reconciliation_reports_nelerdir\"><\/span>Bor\u00e7 mutabakat tutanaklar\u0131 (reconciliation reports) nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bor\u00e7lularla hesap mutabakat\u0131 sa\u011flamak i\u00e7in bor\u00e7 mutabakat tutanaklar\u0131 d\u00fczenlenir. Bunun yap\u0131lmas\u0131 gereklidir. Alacakl\u0131larla da mutabakat tutanaklar\u0131 d\u00fczenlenebilir, bu yasak de\u011fildir. Bu t\u00fcr tutanaklar her iki taraf\u0131n temsilcileri \u2014bor\u00e7lu ve alacakl\u0131\u2014 taraf\u0131ndan imzalan\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mutabakat tutanaklar\u0131 genellikle \u015firketin \u00e7al\u0131\u015fanlar\u0131, b\u00fct\u00e7e ve b\u00fct\u00e7e d\u0131\u015f\u0131 fonlarla d\u00fczenlenmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mutabakat tutana\u011f\u0131, \u015firketin muhasebesinde kay\u0131tl\u0131 olan borcu i\u015f orta\u011f\u0131n\u0131n muhasebesinde kay\u0131tl\u0131 olan tutarla uzla\u015ft\u0131rman\u0131z\u0131 sa\u011flar. \u00d6denmemi\u015f bor\u00e7 1 Kas\u0131m itibar\u0131yla do\u011frulan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_envanter_sirasinda_neler_ortaya_cikarilabilir\"><\/span>Y\u0131ll\u0131k envanter s\u0131ras\u0131nda neler ortaya \u00e7\u0131kar\u0131labilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k envanter yaparken \u00f6zellikle \u015funlar belirlenebilir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u015eirket \u00e7al\u0131\u015fanlar\u0131 da dahil olmak \u00fczere, \u00e7e\u015fitli bor\u00e7lu ve alacakl\u0131larla olan hesaplarda zamana\u015f\u0131m\u0131 s\u00fcresi dolmu\u015f bor\u00e7lar. Bu t\u00fcr bor\u00e7 hesaptan silinece\u011fi i\u00e7in muhasebe belgelerinde ayr\u0131 bir sat\u0131rda a\u00e7\u0131klan\u0131r.<\/li>\n\n\n\n<li>Mutabakat tutanaklar\u0131yla teyit edilen ticari alacak ve bor\u00e7 tutarlar\u0131n\u0131n, 1 Kas\u0131m itibar\u0131yla \u015firketin muhasebesine yans\u0131t\u0131lan tutarlarla uyu\u015fmazl\u0131\u011f\u0131. Bu durumda muhasebe hesaplar\u0131 mutabakat tutanaklar\u0131na uygun hale getirilir: ek tahakkuklar eklenir veya bor\u00e7 azalt\u0131l\u0131r.<\/li>\n\n\n\n<li>\u0130cra belgelerinin icraya verilmesi i\u00e7in son s\u00fcresi dolmu\u015f ticari alacaklar.<\/li>\n\n\n\n<li>Tasfiye edilmi\u015f \u015firketlere ve vefat etmi\u015f ger\u00e7ek ki\u015filere olan ticari bor\u00e7lar.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_sonuclarina_dayanarak_hangi_belgeler_duzenlenir\"><\/span>Envanter sonu\u00e7lar\u0131na dayanarak hangi belgeler d\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ticari alacak ve bor\u00e7lar\u0131n envanterinden sonra \u015funlar d\u00fczenlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tedarik\u00e7i ve y\u00fckleniciler, al\u0131c\u0131 ve m\u00fc\u015fteriler, bor\u00e7lu ve alacakl\u0131larla hesapla\u015fmalar\u0131n envanter tutana\u011f\u0131.<\/li>\n\n\n\n<li>Bu tutana\u011fa ili\u015fkin tasdikname \/ form.<\/li>\n\n\n\n<li>Y\u0131ll\u0131k envanterin sonu\u00e7lar\u0131 y\u0131ll\u0131k muhasebe tablolar\u0131na yans\u0131t\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirketler Hukuku Avukatlar\u0131<\/div>\r\n    <div class=\"bcta__snippet\">\u0130\u015finizi korumak ve b\u00fcy\u00fctmek i\u00e7in Belarus&#8217;taki \u015firketiniz veya t\u00fczel ki\u015fili\u011finiz i\u00e7in \u015firketler hukuku alan\u0131nda hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_sonrasi_borclarin_vergi_muhasebesinin_ozellikleri\"><\/span>Envanter sonras\u0131 bor\u00e7lar\u0131n vergi muhasebesinin \u00f6zellikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k envanter s\u0131ras\u0131nda zamana\u015f\u0131m\u0131 s\u00fcresi dolmu\u015f bor\u00e7lar tespit edildi\u011finde, bunlar zamana\u015f\u0131m\u0131 s\u00fcresinin doldu\u011fu tarihten sonraki g\u00fcn s\u0131ras\u0131yla faaliyet d\u0131\u015f\u0131 gelirler ve faaliyet d\u0131\u015f\u0131 giderler hesaplar\u0131na dahil edilir. Faaliyet d\u0131\u015f\u0131 giderler vergiye tabi k\u00e2r\u0131 azalt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tahsil edilemeyen (tahsil edilmesi ger\u00e7ek\u00e7i olmayan) alacaklardan kaynaklanan zararlar, bor\u00e7lunun T\u00fczel Ki\u015filer Birle\u015fik Devlet Sicilinden veya ba\u015fka bir devletin ticaret sicilinden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 tarihte faaliyet d\u0131\u015f\u0131 giderlere dahil edilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130cra belgelerinin icraya sunulmas\u0131 i\u00e7in zamana\u015f\u0131m\u0131 s\u00fcresi dolmu\u015f alacaklar\u0131n silinmesinden kaynaklanan zararlar, icra belgesinin alacakl\u0131ya tahsilat yap\u0131lamadan veya k\u0131smi tahsilatla iade edildi\u011fi durumlarda faaliyet d\u0131\u015f\u0131 giderlere dahil edilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasfiye edilmi\u015f \u015firketlere ve vefat etmi\u015f ger\u00e7ek ki\u015filere olan ticari bor\u00e7lar, T\u00fczel Ki\u015filer Birle\u015fik Devlet Sicilinden veya ba\u015fka bir devletin ticaret sicilinden \u00e7\u0131kar\u0131ld\u0131klar\u0131 tarih itibar\u0131yla faaliyet d\u0131\u015f\u0131 gelirler aras\u0131na dahil edilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcm bu kurallar\u0131n istisnalar\u0131 bulunmakta olup, bunlarla deneyimli uzmanlar\u0131m\u0131z ilgilenecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_envanterin_gerceklestirilmesinde_nasil_faydali_olabiliriz\"><\/span>Y\u0131ll\u0131k envanterin ger\u00e7ekle\u015ftirilmesinde nas\u0131l faydal\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avukatlar\u0131m\u0131z zamana\u015f\u0131m\u0131 s\u00fcreleri, varl\u0131k ve bor\u00e7lar ile vergi muhasebesi alan\u0131nda deneyimli uzmanlard\u0131r. A\u015fa\u011f\u0131daki konularda yard\u0131mc\u0131 olabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Envanterin belgelendirilmesi konular\u0131nda size dan\u0131\u015fmanl\u0131k yapmak ve envanter i\u00e7in gereken belge paketini haz\u0131rlamak.<\/li>\n\n\n\n<li>Belgelerinizi, mutabakat tutanaklar\u0131n\u0131z\u0131 d\u00fczenlemek ve envanter sonu\u00e7lar\u0131n\u0131 tasnif etmek.<\/li>\n\n\n\n<li>Envanter sonu\u00e7lar\u0131n\u0131n muhasebele\u015ftirilmesi ve vergi muhasebesi konular\u0131nda dan\u0131\u015fmanl\u0131k yapmak.<\/li>\n\n\n\n<li>Envanter s\u0131ras\u0131nda zamana\u015f\u0131m\u0131 s\u00fcresine ili\u015fkin tart\u0131\u015fmal\u0131 hususlar\u0131 netle\u015ftirmek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span>Bize Ula\u015f\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131ll\u0131k envanter hakk\u0131nda herhangi bir sorunuz varsa, <a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">size yard\u0131mc\u0131 olmaktan memnuniyet duyar\u0131z<\/a>! Y\u00f6netim muhasebesi alan\u0131ndaki uzun y\u0131llara dayanan deneyimimiz, her t\u00fcrl\u00fc durumu ve uyu\u015fmazl\u0131\u011f\u0131 \u00e7\u00f6zmenizde size yard\u0131mc\u0131 olacakt\u0131r.<br>Size kolayl\u0131k olmas\u0131 a\u00e7\u0131s\u0131ndan telefon ve e-posta ileti\u015fim se\u00e7eneklerimiz mevcuttur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Varl\u0131k ve bor\u00e7lar\u0131n y\u0131ll\u0131k envanteri, her \u015firkette ger\u00e7ekle\u015ftirilen y\u0131ll\u0131k zorunlu bir faaliyettir. Envanter s\u0131ras\u0131nda, basitle\u015ftirilmi\u015f vergilendirme sistemini (USN) uygulayanlar da dahil olmak \u00fczere \u015firketin muhasebecisi, y\u0131ll\u0131k raporlar haz\u0131rlanmadan \u00f6nce ticari alacaklar ve bor\u00e7lar tutarlar\u0131n\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131r. Ayr\u0131ca envanter s\u0131ras\u0131nda m\u00fclk a\u00e7\u0131\u011f\u0131, ortaklara bor\u00e7lar vb. tespit edilebilir. Y\u0131ll\u0131k envanterin \u00f6zelliklerini ele alal\u0131m. Varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckler nelerdir? Varl\u0131klar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Y\u0131l Sonu Envanter Zaman\u0131d\u0131r I Amby Legal<\/title>\n<meta name=\"description\" content=\"Belarus&#039;ta y\u0131l sonu envanter zaman\u0131d\u0131r. 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