{"id":3423,"date":"2018-01-10T10:30:06","date_gmt":"2018-01-10T07:30:06","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/haber\/2017-yilini-kapatirken-meslek-mensuplarina-hatirlatmalar-ismail-kokbulut-ymm\/"},"modified":"2018-01-10T10:30:06","modified_gmt":"2018-01-10T07:30:06","slug":"2017-yilini-kapatirken-meslek-mensuplarina-hatirlatmalar-ismail-kokbulut-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2017-yilini-kapatirken-meslek-mensuplarina-hatirlatmalar-ismail-kokbulut-ymm\/","title":{"rendered":"2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar &#8211; \u0130smail K\u00d6KBULUT, YMM"},"content":{"rendered":"<p><strong>2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar<\/strong><\/p>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>\u0130smail K\u00d6KBULUT<\/strong><br \/> Yeminli Mali M\u00fc\u015favir<br \/> ismail@kokbulut.com <\/p>\n<p>Bir takvim y\u0131l\u0131n\u0131 daha geride b\u0131rakt\u0131k. Yeni y\u0131l\u0131n \u00fclke ve millet olarak hepimize sa\u011fl\u0131k, mutluluk getirmesini diliyoruz.<\/p>\n<p>\u0130\u015fletmelerce d\u00f6nem sonu i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi a\u015famas\u0131nda dikkate al\u0131nmas\u0131 gereken baz\u0131 hususlar\u0131 hat\u0131rlatmakta fayda var.<\/p>\n<h4>Muhasebe \u0130\u00e7i ve Muhasebe D\u0131\u015f\u0131 Envanter \u00c7al\u0131\u015fmas\u0131<\/h4>\n<p>Tacirlerce \u00f6ncelikle d\u00f6nem sonunda muhasebe kay\u0131tlar\u0131 esas al\u0131narak genel ge\u00e7ici mizan d\u00fczenlenmesi gerekir. Daha sonra ise muhasebe d\u0131\u015f\u0131 envanter i\u015flemleri yap\u0131larak iktisadi k\u0131ymetlerin ger\u00e7ek durumu tespit edilmelidir. <strong>\u00d6rne\u011fin<\/strong>; muhasebedeki bankalar hesab\u0131nda 100 bin TL varken, ger\u00e7ekte hesab\u0131n\u0131zda 80 bin TL bulunabilir. Muhasebe d\u0131\u015f\u0131 envanter sonu\u00e7lar\u0131 ile genel ge\u00e7ici mizan bakiyeleri aras\u0131nda farkl\u0131l\u0131klar ortaya \u00e7\u0131kabilir. Bu gibi durumlarda, (\u00f6rne\u011fin aradaki fark orta\u011f\u0131n kredi kart\u0131 \u00f6demesi i\u00e7in kullan\u0131ld\u0131ysa s\u00f6z konusu tutar\u0131n ortaklar cariye kayd\u0131) fiili durumla, kayd\u00ee durumun uyumlu hale getirilmesi en do\u011fru olan\u0131d\u0131r.<\/p>\n<h4>\u015e\u00fcpheli Alacak Kar\u015f\u0131l\u0131\u011f\u0131 \u0130lgili Y\u0131lda Ayr\u0131lmal\u0131<\/h4>\n<p><strong><span style=\"text-decoration: underline;\">Vergi Usul Kanunu<\/span><\/strong>&#8216;nun 323. maddesine g\u00f6re; ticari ve zirai kazanc\u0131n elde edilmesi ve idame ettirilmesi ile ilgili olmak \u015fart\u0131yla, dava veya icra safhas\u0131nda bulunan alacaklar i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 yani s\u00f6z konusu alacaklar\u0131n gider yaz\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ancak bunun i\u00e7in s\u00f6z konusu kar\u015f\u0131l\u0131\u011f\u0131n davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 veya icra takibine ba\u015flan\u0131ld\u0131\u011f\u0131 y\u0131lda ayr\u0131lmas\u0131 gerekiyor. <strong>\u00d6rne\u011fin<\/strong>, 2017 y\u0131l\u0131 i\u00e7erisinde tahsili i\u00e7in icra takibine ba\u015flad\u0131\u011f\u0131n\u0131z bir alaca\u011f\u0131n\u0131za kar\u015f\u0131l\u0131k ay\u0131rmak, yani s\u00f6z konusu tutar\u0131 gider yazmak 2017 y\u0131l\u0131 i\u00e7in ge\u00e7erli olacakt\u0131r (aksi y\u00f6nde yarg\u0131 kararlar\u0131 da mevcut). Yoksa hakk\u0131n\u0131z\u0131 yitiriyorsunuz.<\/p>\n<div class=\"alignleft\" style=\"margin-right: 15px;\"> \/\/ < ![CDATA[ \/\/ < ![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); \/\/ ]]&gt;<\/div>\n<h4>KDV \u0130ndirimi \u0130\u00e7in de Son G\u00fcn!<\/h4>\n<p>\u0130ndirim m\u00fcessesesi, <strong><span style=\"text-decoration: underline;\">KDV Kanunu<\/span><\/strong>&#8216;nun &#8220;<em>Vergi \u0130ndirimi<\/em>&#8221; ba\u015fl\u0131kl\u0131 29. maddesinde d\u00fczenlenme alt\u0131na al\u0131nm\u0131\u015f vaziyette. M\u00fckelleflerin yapt\u0131klar\u0131 teslimler veya ifa ettikleri hizmetler \u00fczerinden hesaplayacaklar\u0131 vergiden, kendilerine yap\u0131lan teslimler veya ifa olunan hizmetlere ait vergiyi indirebilecekleri \u00f6ng\u00f6r\u00fclm\u00fc\u015f durumda. Ancak indirim hakk\u0131 vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 a\u015f\u0131lmamak \u015fart\u0131yla kullan\u0131labilir. Bir ba\u015fka deyi\u015fle vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 i\u00e7erisinde kanuni defterlere kaydedilmeyen fatura ve benzeri belgelerde yer alan KDV tutarlar\u0131n\u0131n indirimi ve iade hesab\u0131na dahil edilmesi m\u00fcmk\u00fcn de\u011fildir. KDV indirim hakk\u0131n\u0131n kullan\u0131lmas\u0131 i\u00e7in son beyan d\u00f6nemi Aral\u0131k 2017 olup bu d\u00f6neme ili\u015fkin beyanname verme son g\u00fcn\u00fcne kadar 2017 y\u0131l\u0131 belgelerinde yer alan KDV\u2019lerin indirim konusu yap\u0131lmas\u0131 gerekir.<\/p>\n<h4>Ortaklar Cari Hesab\u0131 \u0130\u00e7in Yap\u0131lmas\u0131 Gerekenler<\/h4>\n<p>\u015eirketle ili\u015fkili konumda olan ki\u015filerin (\u00f6rne\u011fin ortaklar\u0131n) i\u015fle ilgili olmayan \u015fahsi ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in \u015firketten para \u00e7ekme i\u015flemleri olabilir. B\u00f6yle bir durumda, muhtemel bir vergi incelemesinde zor durumda kalmamak i\u00e7in, s\u00f6z konusu bor\u00e7lara emsal faiz oran\u0131 \u00fczerinden faiz tahakkuk ettirilmesi ve KDV hesaplanmas\u0131 gerekmektedir. Bu konuda hem idare hem de yarg\u0131 ayn\u0131 g\u00f6r\u00fc\u015fte. Risk almamak gerekiyor.<\/p>\n<h4>Amortisman Ay\u0131r\u0131rken Dikkat!<\/h4>\n<p>\u0130\u015fletmede bir y\u0131ldan fazla kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz bulunan k\u0131ymetler i\u00e7in amortisman ayr\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ancak idare amortisman ayr\u0131lacak olan k\u0131ymetlerin kullan\u0131ma haz\u0131r halde olmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyor. Buna g\u00f6re y\u0131l\u0131n son g\u00fcnlerinde sat\u0131n ald\u0131\u011f\u0131n\u0131z; ancak montaj, tescil gibi nedenlerle kullan\u0131ma haz\u0131r hale getiremedi\u011finiz k\u0131ymetler i\u00e7in amortisman ay\u0131rman\u0131z bir nebze riskli.<\/p>\n<h4>Vadesi 2018\u2019e Sarkan Kredi ve Mevduat Faizleri<\/h4>\n<p>Mevduat ya da kredi s\u00f6zle\u015fmesi ile d\u00fczenlenmi\u015f bor\u00e7 ve alacaklar\u0131n y\u0131l sonuna kadar i\u015fleyen faizleri ile birlikte dikkate al\u0131nmas\u0131 gerekiyor. <strong>\u00d6rne\u011fin<\/strong>; 1 Aral\u0131k tarihinde 1 y\u0131l vadeli olarak mevduat hesab\u0131na para yat\u0131ran bir i\u015fletmenin, her ne kadar vade 2018 y\u0131l\u0131nda dolacak olsa da 2017 y\u0131l\u0131na isabet eden bir ayl\u0131k faiz tutar\u0131n\u0131 bu y\u0131l\u0131n kurum kazanc\u0131n\u0131n tespitinde dikkate almal\u0131. Ayn\u0131 \u015fey krediler i\u00e7in de ge\u00e7erli. Yani faizin tahsil edilmemesi veya kredinin taksitinin hen\u00fcz \u00f6denmemesinin bir \u00f6nemi bulunmamaktad\u0131r.<\/p>\n<h4>G\u00f6t\u00fcr\u00fc Gider Mutlaka Defterlere Kaydedilmeli!<\/h4>\n<p>\u0130hracat ger\u00e7ekle\u015ftiren m\u00fckelleflerin; d\u00f6viz olarak elde ettikleri h\u00e2s\u0131lat\u0131n binde be\u015fini a\u015fmamak \u015fart\u0131yla, belgelendiremedikleri giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere, g\u00f6t\u00fcr\u00fc olarak hesaplad\u0131klar\u0131 baz\u0131 giderleri de d\u00f6nem kazan\u00e7lar\u0131ndan indirim konusu yapmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>Baz\u0131 m\u00fckellefler s\u00f6z konusu g\u00f6t\u00fcr\u00fc giderlerini yasal defterlere hi\u00e7 kaydetmeksizin do\u011frudan beyanname \u00fczerinden indiriyor. Ancak idare bunu kabul etmiyor ve mutlaka muhasebe kay\u0131tlar\u0131n\u0131n yap\u0131lm\u0131\u015f olmas\u0131n\u0131 ar\u0131yor. Bu nedenle ihtilaf ya\u015famamak i\u00e7in, g\u00f6t\u00fcr\u00fc giderlere ili\u015fkin yevmiye kay\u0131tlar\u0131n\u0131n yap\u0131lmas\u0131 gerekmektedir.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"38247\" style=\" \"> \t\t\t\t\t \t\t \t<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Bir takvim y\u0131l\u0131n\u0131 daha geride b\u0131rakt\u0131k. Yeni y\u0131l\u0131n \u00fclke ve millet olarak hepimize sa\u011fl\u0131k, mutluluk getirmesini diliyoruz. \u0130\u015fletmelerce d\u00f6nem sonu i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi a\u015famas\u0131nda dikkate al\u0131nmas\u0131 gereken baz\u0131 hususlar\u0131 hat\u0131rlatmakta fayda var. Muhasebe \u0130\u00e7i ve Muhasebe D\u0131\u015f\u0131 Envanter \u00c7al\u0131\u015fmas\u0131 Tacirlerce \u00f6ncelikle d\u00f6nem sonunda muhasebe&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar &#8211; \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2017-yilini-kapatirken-meslek-mensuplarina-hatirlatmalar-ismail-kokbulut-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar &#8211; \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"2017 Y\u0131l\u0131n\u0131 Kapat\u0131rken Meslek Mensuplar\u0131na Hat\u0131rlatmalar \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Bir takvim y\u0131l\u0131n\u0131 daha geride b\u0131rakt\u0131k. Yeni y\u0131l\u0131n \u00fclke ve millet olarak hepimize sa\u011fl\u0131k, mutluluk getirmesini diliyoruz. \u0130\u015fletmelerce d\u00f6nem sonu i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi a\u015famas\u0131nda dikkate al\u0131nmas\u0131 gereken baz\u0131 hususlar\u0131 hat\u0131rlatmakta fayda var. 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