{"id":106020,"date":"2024-12-11T10:38:45","date_gmt":"2024-12-11T10:38:45","guid":{"rendered":"https:\/\/gfssite.local\/nakit-akis-tablosunu-anlama\/"},"modified":"2024-12-11T10:38:45","modified_gmt":"2024-12-11T10:38:45","slug":"nakit-akis-tablosunu-anlama","status":"publish","type":"post","link":"https:\/\/globalfinanceschool.com\/tr\/nakit-akis-tablosunu-anlama\/","title":{"rendered":"Nakit Ak\u0131\u015f Tablosunu Anlama"},"content":{"rendered":"<p style=\"text-align: justify\">Kar ve zarar tablosu ve bilan\u00e7o d\u0131\u015f\u0131nda, nakit ak\u0131\u015f tablosu olarak bilinen \u00f6nemli bir mali tablo daha vard\u0131r. Y\u0131l boyunca ger\u00e7ekle\u015fen t\u00fcm i\u015flemleri bilmek istiyorsak, nakit ak\u0131\u015f tablosuna bakmam\u0131z gerekecek. \u015eirketin nakit dengesinin bir d\u00f6nem i\u00e7inde nas\u0131l ve neden de\u011fi\u015fti\u011fine dair ayr\u0131nt\u0131l\u0131 bir a\u00e7\u0131klama sa\u011flar.  <\/p>\n<p style=\"text-align: justify\">Nakit ak\u0131\u015f\u0131, \u015firketin i\u00e7ine veya d\u0131\u015f\u0131na nakit hareketidir (al\u0131nmas\u0131 veya harcanmas\u0131d\u0131r). \u015eirketin ald\u0131\u011f\u0131 toplam nakit, harcad\u0131\u011f\u0131 toplam nakitten daha b\u00fcy\u00fck oldu\u011funda, \u015firketin pozitif bir nakit ak\u0131\u015f\u0131na sahip oldu\u011fu s\u00f6ylenir. \u015eirketin harcad\u0131\u011f\u0131 toplam nakit, ald\u0131\u011f\u0131 toplam nakitten daha b\u00fcy\u00fck oldu\u011funda, \u015firketin negatif nakit ak\u0131\u015f\u0131na sahip oldu\u011fu s\u00f6ylenir. Bir \u015firketin belirli bir d\u00f6neme ait nakit ak\u0131\u015f\u0131, nakit ak\u0131\u015f tablosunda listelenir.   <\/p>\n<p style=\"text-align: justify\">Nakit ak\u0131\u015f tablolar\u0131 bir\u00e7ok grup taraf\u0131ndan kullan\u0131lmaktad\u0131r. Mevcut ve gelecekteki yat\u0131r\u0131mc\u0131lar, i\u015fin nas\u0131l gitti\u011fi ile ilgileniyor ve nakitin nas\u0131l kullan\u0131ld\u0131\u011f\u0131n\u0131 veya akt\u0131\u011f\u0131n\u0131 bilmek istiyor. Alacakl\u0131lar, \u00f6deme alma konusunda endi\u015felidir ve \u00f6nceki nakit makbuzlar ve \u00f6demeler hakk\u0131nda bilgi edinmek isterler. Her payda\u015f, bilan\u00e7oda belirtilen nakit bakiyesinin nas\u0131l olu\u015ftu\u011funu anlamak ister. Nakit ak\u0131\u015f tablosu, ge\u00e7mi\u015f performans\u0131n de\u011ferlendirilmesinde ve bu ge\u00e7mi\u015f performansa dayal\u0131 olarak gelecekteki kararlar\u0131n al\u0131nmas\u0131nda faydal\u0131d\u0131r.    \u00a0<\/p>\n<p style=\"text-align: justify\">Nakit ak\u0131\u015f tablosu, \u015firket taraf\u0131ndan yap\u0131lan nakit hareketlerini raporlar. \u015eirketin y\u0131l\u0131n ba\u015f\u0131nda (A tarihi) 100 ABD Dolar\u0131 ve y\u0131l sonunda (B tarihi) 500 ABD Dolar\u0131 nakit paras\u0131 varsa, nakit ak\u0131\u015f tablosu 400 ABD Dolar\u0131 art\u0131\u015fa neyin neden oldu\u011funu a\u00e7\u0131klayacakt\u0131r.   <\/p>\n<p style=\"text-align: justify\">Nakit ak\u0131\u015f tablosunun amac\u0131, \u015firketin d\u00f6nem ba\u015f\u0131nda (A tarihi) sahip oldu\u011fu nakit miktar\u0131 ile d\u00f6nem sonunda sahip oldu\u011fu nakit miktar\u0131 (B tarihi) aras\u0131ndaki fark\u0131n nedenini a\u00e7\u0131klamakt\u0131r. Fark 0 da olabilir.   <\/p>\n<p style=\"text-align: justify\">Daha \u00f6nce de belirtildi\u011fi gibi, \u201cnakit ak\u0131\u015f\u0131\u201d terimi bir nakit hareketini yans\u0131t\u0131r:\u00a0<\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">Bir \u015firket nakit ald\u0131\u011f\u0131nda, bunun \u015firkete akt\u0131\u011f\u0131 s\u00f6ylenir.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Bir \u015firket nakit \u00f6deme yapt\u0131\u011f\u0131nda, bunun \u015firketten \u00e7\u0131kt\u0131\u011f\u0131 s\u00f6ylenir.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u015eirket genellikle nakitinin \u00e7o\u011funu bankada (cari hesapta veya k\u0131sa vadeli mevduatta) ve k\u00fc\u00e7\u00fck bir miktar \u015firket hazinesinde tutar. Bir \u015firkette nakit faaliyetini tart\u0131\u015f\u0131rken, iki \u00f6nemli kavram aras\u0131nda ayr\u0131m yapmak \u00f6nemlidir: <\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">Nakit hareketi, nakit giri\u015finin ve \u00e7\u0131k\u0131\u015f\u0131n\u0131n hem giri\u015fini hem de \u00e7\u0131k\u0131\u015f\u0131n\u0131 ifade eder.  \u00a0<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Net nakit hareketi, giren toplam nakit ile \u00e7\u0131kan toplam nakit aras\u0131ndaki fark\u0131 g\u00f6sterir.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\">B\u00fcy\u00fck \u015firketler i\u00e7in, \u00e7o\u011fu nakit ak\u0131\u015f tablosu dolayl\u0131 y\u00f6ntem kullan\u0131larak haz\u0131rlanacakt\u0131r. Bu, net gelirden ba\u015flayan ve daha sonra nakit ak\u0131\u015flar\u0131na d\u00f6n\u00fc\u015ft\u00fcrmek i\u00e7in net gelirde ayarlamalar yapan nakit ak\u0131\u015f tablosunu olu\u015fturma y\u00f6ntemidir. <\/p>\n<h2 style=\"text-align: justify\">Genel \u00d6zellikler<\/h2>\n<p style=\"text-align: justify\">Nakit ak\u0131\u015f tablosu \u00fc\u00e7 faaliyet alan\u0131yla ilgilidir: i\u015fletme faaliyeti, yat\u0131r\u0131m faaliyeti ve finansman faaliyeti. D\u00f6nem boyunca bu alanlar\u0131n her birinde nakit hareketleri ger\u00e7ekle\u015fir. Her bir alandaki nakit hareketleri, di\u011fer alanlardaki faaliyetlerden ba\u011f\u0131ms\u0131zd\u0131r. Nakit hareketleri ve net nakit hareketi (nakit giri\u015fi eksi nakit \u00e7\u0131k\u0131\u015f\u0131) her alanda ayr\u0131 ayr\u0131 listelenir. \u00dc\u00e7 faaliyet alan\u0131n\u0131n her birindeki net nakit hareketlerinin toplam\u0131, \u015firketin d\u00f6nem ba\u015f\u0131ndaki nakit miktar\u0131 ile d\u00f6nem sonundaki nakit aras\u0131ndaki fark\u0131 yans\u0131t\u0131r.    <\/p>\n<p style=\"text-align: justify\">\u0130\u015fletme faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131, \u015firketin net gelirini (zarar\u0131n\u0131) etkileyen i\u015flemlerdir. Kar ve zarar hesab\u0131, bir kar veya zarar\u0131 yans\u0131t\u0131r, ancak muhasebenin tahakkuk esas\u0131 kullan\u0131larak haz\u0131rland\u0131\u011f\u0131 i\u00e7in nakit ak\u0131\u015f\u0131n\u0131 yans\u0131tmaz. Ayr\u0131ca, amortisman, amortisman ve \u015f\u00fcpheli bor\u00e7lar i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 gibi giderler nakit \u00e7\u0131k\u0131\u015flar\u0131n\u0131 yans\u0131tmaz.  \u00a0<\/p>\n<p style=\"text-align: justify\">\u0130\u015fletme faaliyetlerinden elde edilen nakdi hesaplamak i\u00e7in iki y\u00f6ntem vard\u0131r: do\u011frudan y\u00f6ntem ve Dolayl\u0131 y\u00f6ntem. Do\u011frudan y\u00f6ntem, m\u00fc\u015fterilerden al\u0131nan nakdi al\u0131r ve i\u015fletme faaliyetlerinden net nakit ak\u0131\u015f\u0131na ula\u015fmak i\u00e7in alacakl\u0131lara yap\u0131lan \u00f6demeleri ve di\u011fer nakit \u00f6demeleri \u00e7\u0131kar\u0131r. Bu nakit hareketleri firman\u0131n operasyonlar\u0131ndan kaynaklanmaktad\u0131r. \u0130\u015fletme nakit ak\u0131\u015flar\u0131, nakit sat\u0131\u015flar\u0131, kredili sat\u0131\u015flar i\u00e7in m\u00fc\u015fterilerden gelen \u00f6demeleri, tedarik\u00e7ilere yap\u0131lan \u00f6demeleri ve \u00f6denen \u00e7al\u0131\u015fan \u00fccretlerini i\u00e7erir. Dolayl\u0131 y\u00f6ntem, kar ve zarar hesab\u0131ndan elde edilen net gelir ile ba\u015flar ve nakit ak\u0131\u015f\u0131n\u0131 elde etmek i\u00e7in t\u00fcm nakit d\u0131\u015f\u0131 harcamalar\u0131 geri ekler.    <\/p>\n<p style=\"text-align: justify\">Finansman faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131, nakit giri\u015fi ile sonu\u00e7lanan hisse senetleri ve hisse senetleri gibi menkul k\u0131ymetlerin ihra\u00e7 edilmesinden kaynaklan\u0131r. Nakit \u00e7\u0131k\u0131\u015f\u0131, menkul k\u0131ymetlerin itfas\u0131 veya borcun geri \u00f6denmesi nedeniyle olu\u015fur. Finansman faaliyetlerinden kaynaklanan nakit ak\u0131\u015f\u0131n\u0131 do\u011fru bir \u015fekilde olu\u015fturmak i\u00e7in \u00f6zkaynak ve kredi b\u00f6l\u00fcm\u00fc kapsaml\u0131 bir \u015fekilde analiz edilmelidir. Nakit ak\u0131\u015flar\u0131n\u0131n finansman\u0131, \u015firkette hisse ihrac\u0131 ve geri sat\u0131n alma, hissedarlara temett\u00fc \u00f6deme ve bor\u00e7 alma veya kredilerin geri \u00f6denmesi ile ili\u015fkili nakit hareketini i\u00e7erir   <\/p>\n<p style=\"text-align: justify\"><span style=\"line-height: 1.538em\">Yat\u0131r\u0131m nakit ak\u0131\u015flar\u0131, uzun vadeli varl\u0131klar\u0131n kullan\u0131m\u0131ndan veya sat\u0131\u015f\u0131ndan kaynaklanan \u00f6demelerdir. Bu b\u00f6l\u00fcmdeki nakit hareketleri \u015funlar\u0131 i\u00e7erir: \u00a0<\/span><\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">M\u00fclk, tesis ve ekipman (PP&amp;E) al\u0131m\u0131 i\u00e7in \u00f6demeler.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131 (sat\u0131\u015f\u0131).<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Birle\u015fme ve devralmalarla ilgili \u00f6demeler.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u00d6z sermaye yat\u0131r\u0131mlar\u0131ndan al\u0131nan temett\u00fcler.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\"><span style=\"line-height: 1.538em\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kar ve zarar tablosu ve bilan\u00e7o d\u0131\u015f\u0131nda, nakit ak\u0131\u015f tablosu olarak bilinen \u00f6nemli bir mali tablo daha vard\u0131r. Y\u0131l boyunca ger\u00e7ekle\u015fen t\u00fcm i\u015flemleri bilmek istiyorsak, nakit ak\u0131\u015f tablosuna bakmam\u0131z gerekecek. \u015eirketin nakit dengesinin bir d\u00f6nem i\u00e7inde nas\u0131l ve neden de\u011fi\u015fti\u011fine dair ayr\u0131nt\u0131l\u0131 bir a\u00e7\u0131klama sa\u011flar. Nakit ak\u0131\u015f\u0131, \u015firketin i\u00e7ine veya d\u0131\u015f\u0131na nakit hareketidir (al\u0131nmas\u0131 veya [&hellip;]<\/p>\n","protected":false},"author":4640,"featured_media":106021,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11345],"tags":[11346,11347,11386],"course-author":[],"course-level":[],"course-type":[],"class_list":["post-106020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isletme-ve-yonetim","tag-maliye","tag-muhasebe","tag-nakit-akisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/users\/4640"}],"replies":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/comments?post=106020"}],"version-history":[{"count":0,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106020\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/media\/106021"}],"wp:attachment":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/media?parent=106020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/categories?post=106020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/tags?post=106020"},{"taxonomy":"course-author","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-author?post=106020"},{"taxonomy":"course-level","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-level?post=106020"},{"taxonomy":"course-type","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-type?post=106020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}