{"id":106559,"date":"2024-12-11T10:53:01","date_gmt":"2024-12-11T10:53:01","guid":{"rendered":"https:\/\/gfssite.local\/bir-bilancoyu-anlamak-icin-bilmeniz-gereken-en-iyi-13-terim\/"},"modified":"2024-12-11T10:53:01","modified_gmt":"2024-12-11T10:53:01","slug":"bir-bilancoyu-anlamak-icin-bilmeniz-gereken-en-iyi-13-terim","status":"publish","type":"post","link":"https:\/\/globalfinanceschool.com\/tr\/bir-bilancoyu-anlamak-icin-bilmeniz-gereken-en-iyi-13-terim\/","title":{"rendered":"Bir Bilan\u00e7oyu Anlamak \u0130\u00e7in Bilmeniz Gereken En \u0130yi 13 Terim"},"content":{"rendered":"<p style=\"text-align: justify\">Bilan\u00e7o \u00fc\u00e7 b\u00f6l\u00fcme ayr\u0131lm\u0131\u015ft\u0131r: varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve \u00f6z sermaye. Bu terimlerin muhasebede g\u00fcnl\u00fck kullan\u0131mda oldu\u011fundan farkl\u0131 anlamlar\u0131 vard\u0131r. \u00d6ncelikle, \u201cvarl\u0131klar\u201d ile ba\u015flayarak, bu kitap boyunca s\u0131kl\u0131kla kullanaca\u011f\u0131m\u0131z baz\u0131 terimleri g\u00f6zden ge\u00e7irelim.  <\/p>\n<p style=\"text-align: justify\">Varl\u0131klar, bir i\u015fletmenin sahip oldu\u011fu ve para ve kar yaratmada kullanmay\u0131 planlad\u0131\u011f\u0131 ekonomik kaynaklard\u0131r. Genellikle firma taraf\u0131ndan faaliyetlerini s\u00fcrd\u00fcrmek i\u00e7in belirli bir parasal maliyetle sat\u0131n al\u0131n\u0131rlar. Bir \u00f6\u011fenin varl\u0131k olarak nitelendirilebilmesi i\u00e7in iki kriteri yerine getirmesi gerekir:  <\/p>\n<p style=\"text-align: justify\">Kurulu\u015fa ait olmal\u0131d\u0131r. (M\u00fclkiyet, belirli bir \u00f6\u011feye sahip olma ve kullanma konusundaki m\u00fcnhas\u0131r hakk\u0131 ifade eder.) <\/p>\n<p style=\"text-align: justify\"><strong>Parasal bir de\u011feri olmal\u0131.  <\/strong><\/p>\n<p style=\"text-align: justify\">Varl\u0131klar ayr\u0131ca \u201csabit varl\u0131klar\u201d ve \u201cd\u00f6nen varl\u0131klar\u201d olarak s\u0131n\u0131fland\u0131r\u0131labilir. Sabit varl\u0131klar, bir tesis veya makine gibi nispeten uzun bir s\u00fcre boyunca kullan\u0131lmak \u00fczere edinilen varl\u0131klard\u0131r. D\u00f6nen varl\u0131klar, hisse senedi, nakit veya stoklar gibi firma taraf\u0131ndan \u00e7ok k\u0131sa bir s\u00fcre i\u00e7in tutulan varl\u0131klard\u0131r.  <\/p>\n<p style=\"text-align: justify\">Varl\u0131klar ayr\u0131ca sahip olduklar\u0131 \u00f6zelliklere g\u00f6re maddi veya maddi olmayan olmak \u00fczere iki kategoriye ayr\u0131labilir. Maddi bir varl\u0131k, bir tesis veya makine gibi g\u00f6r\u00fclebilen ve dokunulabilen bir varl\u0131kt\u0131r. Maddi olmayan duran varl\u0131k, patent veya \u015ferefiye gibi g\u00f6r\u00fclemeyen veya dokunulamayan varl\u0131kt\u0131r.  <\/p>\n<h2>Y\u00fck\u00fcml\u00fcl\u00fckler nelerdir?<\/h2>\n<p style=\"text-align: justify\">Bor\u00e7lar, i\u015fletmenin krediler ve \u00f6denecek hesaplar gibi di\u011fer insanlara bor\u00e7lu oldu\u011fu \u015feylerdir. Bunlar, i\u015fletmenin varl\u0131klar\u0131na ili\u015fkin iddialar olarak tan\u0131mlan\u0131r. Yayg\u0131n bor\u00e7 \u00f6rnekleri aras\u0131nda krediler, \u00f6denecek hesaplar ve ertelenmi\u015f gelir yer al\u0131r.  <\/p>\n<p style=\"text-align: justify\">\u015eirketin y\u00fck\u00fcml\u00fcl\u00fckleri genellikle iki ana gruba ayr\u0131l\u0131r:<\/p>\n<p style=\"text-align: justify\"><strong>Cari Bor\u00e7lar<\/strong> (\u201cK\u0131sa Vadeli Bor\u00e7lar\u201d olarak da adland\u0131r\u0131l\u0131r)\u2014Bunlar, \u015firketin bir y\u0131l i\u00e7inde \u00f6demesi gereken y\u00fck\u00fcml\u00fcl\u00fcklerdir:<\/p>\n<p style=\"text-align: justify\"><strong>Tedarik\u00e7ilerden Kredi<\/strong>\u2014Genellikle, bir \u015firket bir tedarik\u00e7iden mal ald\u0131\u011f\u0131nda, bunun i\u00e7in 1 ila 2 ay i\u00e7inde \u00f6deme yapmay\u0131 taahh\u00fct eder. Bu bor\u00e7 ger\u00e7ekten \u00f6denene kadar, bilan\u00e7oda \u201ck\u0131sa vadeli bor\u00e7lar\u201d alt\u0131nda g\u00f6r\u00fcn\u00fcr. <\/p>\n<p style=\"text-align: justify\"><strong>Banka Kredileri<\/strong>\u2014\u015eirketin bir y\u0131l i\u00e7inde geri \u00f6demesi gereken krediler de \u201ccari bor\u00e7lar\u201d alt\u0131nda listelenmi\u015ftir.<\/p>\n<p style=\"text-align: justify\"><strong>Uzun Vadeli Bor\u00e7lar<\/strong>\u2014Bunlar, \u015firketin geri \u00f6demesi gereken, ancak 10 y\u0131ll\u0131k banka kredisi gibi gelecek y\u0131l i\u00e7inde olmayan bor\u00e7lard\u0131r.<\/p>\n<h2>\u00d6z sermaye nedir?<\/h2>\n<p style=\"text-align: justify\">Mal sahibinin \u00f6z sermayesi veya \u201csermayesi\u201d, i\u015fletmenin sermaye ve kar dahil olmak \u00fczere sahiplerine bor\u00e7lu oldu\u011fu \u015feydir.<\/p>\n<p style=\"text-align: justify\">\u015eirket, bilan\u00e7onun sol s\u00fctununda listelenen de\u011fer \u00fczerinden t\u00fcm varl\u0131klar\u0131n\u0131 tasfiye etmeye ve satmaya karar verirken, tedarik\u00e7ilere ve bankalara olan t\u00fcm bor\u00e7lar\u0131n\u0131 da sa\u011f s\u00fctunda listelenen mebla\u011flara g\u00f6re \u00f6derse, \u00f6zkaynak tutar\u0131 nakit olarak kalacakt\u0131r. Bu nakit, onu elinde tutacak olan \u015firket sahiplerine aittir. Bu nedenle \u00f6z sermaye, hissedarlar\u0131na kar\u015f\u0131 yaln\u0131zca bir \u015firketin tasfiye edilmesi gibi \u00f6zel ko\u015fullar alt\u0131nda tahsil edilebilen bir \u015firket borcu gibidir.  <\/p>\n<p style=\"text-align: justify\">\u00d6z sermaye kaleminin iki alt b\u00f6l\u00fcm\u00fc vard\u0131r:<\/p>\n<p style=\"text-align: justify\"><strong>Sermaye<\/strong>\u2014Sahipler taraf\u0131ndan \u015firkete yat\u0131r\u0131lan paraya \u201csermaye\u201d denir. Terim, \u015firketin para kar\u015f\u0131l\u0131\u011f\u0131nda hisselerini ihra\u00e7 etmesi (vermesi) ger\u00e7e\u011finden t\u00fcretilmi\u015ftir. <\/p>\n<p style=\"text-align: justify\"><strong>Birikmi\u015f Kazan\u00e7lar<\/strong>\u2014\u015eirket taraf\u0131ndan biriktirilen ve sahiplerinin hen\u00fcz \u00e7ekmedi\u011fi karlar. Sahipler \u00f6zel kullan\u0131mlar\u0131 i\u00e7in herhangi bir mebla\u011f\u0131 geri \u00e7ektiklerinde, bu mebla\u011f birikmi\u015f kazan\u00e7lardan d\u00fc\u015f\u00fcl\u00fcr. <\/p>\n<h2>Alacak Hesaplar\u0131 Nedir?<\/h2>\n<p style=\"text-align: justify\">\u201c<strong>Alacak hesaplar\u0131<\/strong>\u201d veya \u201c<strong>muhtelif bor\u00e7lular<\/strong>\u201c, bilan\u00e7oda cari (k\u0131sa vadeli) bir varl\u0131k olan bir kalemdir. M\u00fc\u015fterilerin i\u015fletmeye bor\u00e7lu oldu\u011fu t\u00fcm paran\u0131n toplam\u0131d\u0131r. Alacak hesaplar\u0131n\u0131n de\u011feri, farkl\u0131 hesaplar i\u00e7in bir deftere bor\u00e7lu olunan farkl\u0131 tutarlar\u0131n eklenmesiyle bulunur ve temel olarak \u015firketin t\u00fcm bireysel ticari bor\u00e7lular\u0131n\u0131n bir derlemesidir. Kredili olarak yap\u0131lan t\u00fcm i\u015flemleri (sat\u0131\u015flar\u0131) kay\u0131t alt\u0131na al\u0131r. Nakit sat\u0131\u015flar\u0131n alacak hesaplar\u0131 defterine KAYDEDILMED\u0130\u011e\u0130NE dikkat edilmelidir, \u00e7\u00fcnk\u00fc nakit o zaman ve orada al\u0131n\u0131r. B\u00f6ylece giri\u015f, farkl\u0131 bir defter olan kasa defterine yap\u0131l\u0131r.     <\/p>\n<p style=\"text-align: justify\">\u015eirketin muhatap oldu\u011fu her m\u00fc\u015fterinin, \u015firketin hesap defterlerinde kendi yard\u0131mc\u0131 defteri vard\u0131r. Mali y\u0131l\u0131n sonunda, t\u00fcm yard\u0131mc\u0131 defterlerin biti\u015f bakiyesi, alacak hesaplar\u0131 hesab\u0131nda bir toplam olarak toplan\u0131r. <\/p>\n<h2>K\u00f6t\u00fc ve \u015f\u00fcpheli bor\u00e7lar nelerdir?<\/h2>\n<p style=\"text-align: justify\">K\u00f6t\u00fc bor\u00e7 veya \u201c\u015f\u00fcpheli hesaplar i\u00e7in \u00f6denekler\u201d, art\u0131k al\u0131nmas\u0131 beklenmeyen bir kurulu\u015fa bor\u00e7lu olunan bir bor\u00e7 miktar\u0131d\u0131r. \u0130\u015fletmenin seyri s\u0131ras\u0131nda belirli bir miktar \u015f\u00fcpheli bor\u00e7 ka\u00e7\u0131n\u0131lmazd\u0131r ve i\u015fletme gideri olarak kabul edilir. <\/p>\n<p style=\"text-align: justify\">K\u00f6t\u00fc bor\u00e7, firma kredili sat\u0131\u015f yapt\u0131\u011f\u0131nda ortaya \u00e7\u0131kan bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr ve bu say\u0131, muhasebe departman\u0131n\u0131n farkl\u0131 m\u00fc\u015fterilerin vaat ettikleri \u00f6demeleri yapma olas\u0131l\u0131klar\u0131na ili\u015fkin bak\u0131\u015f a\u00e7\u0131s\u0131n\u0131 de\u011fi\u015ftirmesiyle de\u011fi\u015ftirilir.<\/p>\n<p style=\"text-align: justify\">Bu \u00f6\u011fe bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr.<\/p>\n<h2>Ertelenmi\u015f Gelir Nedir?<\/h2>\n<p style=\"text-align: justify\">Ertelenmi\u015f gelir, firman\u0131n gelecekteki sat\u0131\u015flar i\u00e7in ald\u0131\u011f\u0131 nakitten gelir.<\/p>\n<p style=\"text-align: justify\">Gelir bir m\u00fc\u015fteriden al\u0131nm\u0131\u015fsa ancak hesap d\u00f6nemi i\u00e7inde tamamen kazan\u0131lmam\u0131\u015fsa, gelirin muhasebele\u015ftirilmesi ertelenmelidir. Bu, e\u015fle\u015ftirme ilkesinden kaynaklanmaktad\u0131r. \u0130lke, gelirin ne zaman al\u0131nd\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n kazan\u0131ld\u0131\u011f\u0131nda muhasebele\u015ftirilmesini gerektirir. \u00d6rne\u011fin, bir kirac\u0131 Ocak\u2019tan Aral\u0131k\u2019a kadar bir y\u0131l\u0131n kiras\u0131 i\u00e7in bir ev sahibine pe\u015fin \u00f6deme yapabilir. Ancak, hesap d\u00f6nemi Mart ay\u0131nda sona ererse, o zaman sadece \u00fc\u00e7 ayl\u0131k kira muhasebele\u015ftirilebilir ve geri kalan\u0131 ertelenmelidir.    <\/p>\n<p style=\"text-align: justify\">Ertelenmi\u015f gelir bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr. Bunu, \u015firketin gelecekte bir mal veya hizmet sa\u011flamak i\u00e7in verdi\u011fi bir s\u00f6z olarak d\u00fc\u015f\u00fcnmelisiniz ve bu s\u00f6z, firmay\u0131 m\u00fc\u015fterilerine kancaya takan bir s\u00f6zle\u015fmedir. <\/p>\n<h3>Bilan\u00e7olar hakk\u0131nda daha fazla bilgi edinin!<\/h3>\n<table id=\"Table_01\" style=\"width: 650px; height: 276px\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"4\"><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/freeread\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance-for-Beginners.png\" alt=\"Yeni Ba\u015flayanlar i\u00e7in Finans\" width=\"169\" height=\"276\" border=\"0\" title=\"\"><\/a><\/td>\n<td><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/freeread\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Read-the-free-ebook%21.png\" alt=\"\u00dccretsiz e-kitab\u0131 okuyun!\" width=\"310\" height=\"103\" border=\"0\" title=\"\"><\/a><\/td>\n<td rowspan=\"4\"><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/courses\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Fundamentals-of-Finance.png\" alt=\"Finans\u0131n Temelleri\" width=\"171\" height=\"276\" border=\"0\" title=\"\"><\/a><\/td>\n<\/tr>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance_CTA_04.png\" alt=\"veya\" width=\"310\" height=\"44\" title=\"\"><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/courses\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Download-the-course%21.png\" alt=\"Kursu indirin!\" width=\"310\" height=\"99\" border=\"0\" title=\"\"><\/a><\/td>\n<\/tr>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance_CTA_06.png\" alt=\"\" width=\"310\" height=\"30\" title=\"\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Envanter Nedir?<\/h2>\n<p>Envanter, mevcut (k\u0131sa vadeli) bir varl\u0131kt\u0131r. Bu envanter genellikle \u00fc\u00e7 \u015fekildedir:<\/p>\n<ul>\n<li><span style=\"line-height: 1.538em\">Hammadde Envanteri<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Devam Eden \u00c7al\u0131\u015fma Envanteri<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Mamul Mal Envanteri<\/span><\/li>\n<\/ul>\n<p>T\u00fcm stoklar, nihai olarak bitmi\u015f \u00fcr\u00fcnlere d\u00f6n\u00fc\u015ft\u00fcrmek ve nakit olarak satmak amac\u0131yla tutulur.<\/p>\n<h2>\u00d6n \u00d6demeli Varl\u0131klar Nelerdir?<\/h2>\n<p style=\"text-align: justify\">Herhangi bir masraf veya y\u00fck\u00fcml\u00fcl\u00fck pe\u015fin olarak \u00f6dendi\u011finde, \u00f6n \u00f6demeli varl\u0131k olarak bilinir. \u00d6rne\u011fin, bir kurulu\u015f kiras\u0131n\u0131 pe\u015fin \u00f6deyebilir ve bu \u00f6n \u00f6demeli kira olarak bilinir. Bu, bilan\u00e7onun varl\u0131k taraf\u0131nda d\u00f6nen bir varl\u0131k olarak kaydedilir. Mal veya hizmetin firma taraf\u0131ndan teslim al\u0131nd\u0131\u011f\u0131 d\u00f6nemde, \u00f6n \u00f6demeli varl\u0131k hesab\u0131 kapat\u0131l\u0131r ve gider kay\u0131t alt\u0131na al\u0131n\u0131r.   <\/p>\n<h2>Sabit K\u0131ymetler Nelerdir?<\/h2>\n<p style=\"text-align: justify\">Bazen bilan\u00e7onun varl\u0131k b\u00f6l\u00fcm\u00fc cari (k\u0131sa vadeli) varl\u0131klar ve sabit varl\u0131klar olarak ikiye ayr\u0131l\u0131r.<\/p>\n<p style=\"text-align: justify\">Sabit k\u0131ymet, bir y\u0131l veya daha uzun \u00f6m\u00fcrl\u00fc bir varl\u0131k olarak tan\u0131mlan\u0131r. \u0130\u015fletmenin i\u015fleyi\u015finde kullan\u0131lmak \u00fczere sat\u0131n al\u0131n\u0131rlar ve bu nedenle sat\u0131lmalar\u0131 ama\u00e7lanmam\u0131\u015ft\u0131r. Bu t\u00fcr varl\u0131klara \u00f6rnek olarak ekipman, aletler, mobilyalar, makineler, binalar ve arazi verilebilir. Sabit varl\u0131klar, firman\u0131n gelir elde etmesine yard\u0131mc\u0131 olur. Tesis, makineler veya di\u011fer sabit varl\u0131klar\u0131n t\u00fcm\u00fc g\u00fcnl\u00fck operasyonlar i\u00e7in gereklidir ve \u015firket bunlar olmadan \u00e7al\u0131\u015famaz.    <\/p>\n<h2>Birikmi\u015f Amortisman Nedir?<\/h2>\n<p style=\"text-align: justify\">Zaman i\u00e7inde a\u015f\u0131nma ve y\u0131pranma nedeniyle sabit varl\u0131klar\u0131n de\u011fer kayb\u0131 \u201camortisman\u201d olarak bilinir. Amortisman, a\u015fa\u011f\u0131daki nedenlerden birinden veya her ikisinden kaynaklanabilir: varl\u0131\u011f\u0131n kullan\u0131lmas\u0131 veya eskimesi nedeniyle fiziksel bozulma. Amortisman\u0131n muhasebele\u015ftirilmesi, varl\u0131k de\u011ferinin bir k\u0131sm\u0131n\u0131n her mali y\u0131lda gidere d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesine neden olur.  <\/p>\n<p style=\"text-align: justify\">Sabit k\u0131ymet hesab\u0131ndaki orijinal bakiye de\u011fi\u015fmez ve varl\u0131\u011f\u0131n \u00f6mr\u00fc boyunca ayn\u0131 kal\u0131r. Muhasebeciler, sabit varl\u0131klar\u0131n amortisman nedeniyle de\u011ferinin nas\u0131l d\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc kaydetmek i\u00e7in bir kontra varl\u0131k hesab\u0131 kullan\u0131r. Kontra varl\u0131k, belirli bir sabit varl\u0131\u011f\u0131 dengeleyen kredi giri\u015fini i\u00e7eren her zaman negatif bir bakiyeye sahip olacak bir hesapt\u0131r. \u00d6rne\u011fin, amortismana tabi tutulan sabit k\u0131ymet bir bina ise, kar\u015f\u0131 varl\u0131k hesab\u0131 \u201cBirikmi\u015f Amortisman \u2013 Bina\u201d olarak bilinecektir.   <\/p>\n<h2>Maddi Olmayan Duran Varl\u0131klar Nelerdir?<\/h2>\n<p style=\"text-align: justify\">Maddi olmayan duran varl\u0131k, fiziksel bir varl\u0131\u011f\u0131 olmad\u0131\u011f\u0131 i\u00e7in g\u00f6r\u00fclemeyen veya dokunulamayan bir \u015feydir. Maddi olmayan duran varl\u0131klara \u00f6rnek olarak \u00f6zel m\u00fclkler, telif haklar\u0131, imtiyazlar, lisanslar, ticari markalar ve \u015ferefiye verilebilir. Bu t\u00fcr maddi olmayan duran varl\u0131klar\u0131n varl\u0131k olarak nitelendirilebilmeleri i\u00e7in bir miktar parasal de\u011fere sahip olmalar\u0131 gerekir.  <\/p>\n<p style=\"text-align: justify\">\u00d6zel m\u00fclk, bir kirac\u0131n\u0131n bir kira s\u00f6zle\u015fmesi kapsam\u0131nda ta\u015f\u0131nmaz\u0131 kullanma ve i\u015fgal etme hakk\u0131d\u0131r. Telif hakk\u0131, edebi veya sanatsal bir eseri kullanmak ve kontrol etmek i\u00e7in federal h\u00fck\u00fcmet taraf\u0131ndan bir ba\u015fvuru s\u00fcreci arac\u0131l\u0131\u011f\u0131yla bir bireye veya kurulu\u015fa verilen m\u00fcnhas\u0131r hakt\u0131r. Ticari marka, bir firman\u0131n \u00fcr\u00fcn veya hizmetini di\u011ferinden ay\u0131rt etmek i\u00e7in kullan\u0131lan bir sembol veya tasar\u0131md\u0131r. \u0130yi niyet, bir i\u015fletmenin itibar\u0131 ve y\u00f6netim becerisi olarak tan\u0131mlan\u0131r. Bir al\u0131c\u0131n\u0131n, yaln\u0131zca marka veya onunla ili\u015fkili isim nedeniyle i\u015fletme i\u00e7in ne kadar daha fazla \u00f6demeye istekli olaca\u011f\u0131n\u0131 g\u00f6sterir.    <\/p>\n<h2>Krediler nedir?<\/h2>\n<p style=\"text-align: justify\">\u00c7o\u011fu kurulu\u015fun i\u015fletme sermayesi ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in kredi almas\u0131 gerekir. Bu nedenle, bir bankadan kredi al\u0131rlar ve tutar\u0131n tamam\u0131 \u00f6denene kadar faiz \u00f6derler. \u00c7o\u011fu firma kredileri i\u00e7in ayl\u0131k veya y\u0131ll\u0131k \u00f6demeler yapar. Dikkat edilmesi gereken \u00f6nemli nokta, her \u00f6demenin hem anapara hem de faizden olu\u015fmas\u0131d\u0131r. Anapara, firma taraf\u0131ndan \u00f6d\u00fcn\u00e7 al\u0131nan orijinal tutard\u0131r. Bu nedenle, her \u00f6demeden sonra bu \u00f6denmemi\u015f tutar azal\u0131r.     <\/p>\n<h2>Tahvil Nedir?<\/h2>\n<p style=\"text-align: justify\">Bir kurulu\u015f b\u00fcy\u00fck miktarda bor\u00e7 para almak istedi\u011finde, tahvil ihra\u00e7 eder. Tahvil, kurulu\u015f ile bor\u00e7 veren aras\u0131nda, kurulu\u015fu kredi tutar\u0131n\u0131 ve faizini belirli bir gelecek tarihte geri \u00f6demeye ba\u011flayan bir s\u00f6zle\u015fmedir. Tahviller bor\u00e7tur; bu nedenle, bilan\u00e7onun \u201cBor\u00e7lar\u201d b\u00f6l\u00fcm\u00fc alt\u0131nda g\u00f6r\u00fcn\u00fcrler.  <\/p>\n<h2>E\u015fitlik Nedir?<\/h2>\n<p style=\"text-align: justify\">Bir \u015firketin toplam varl\u0131klar\u0131 bor\u00e7lar\u0131ndan daha b\u00fcy\u00fck oldu\u011funda (ki bu genellikle b\u00f6yledir), aralar\u0131ndaki farka \u201c\u00f6z sermaye\u201d denir ve bilan\u00e7onun sa\u011f s\u00fctununda, bor\u00e7 kalemleri alt\u0131nda listelenir. \u00d6z sermayeyi sa\u011f s\u00fctunda listelemek, bilan\u00e7odaki sa\u011f s\u00fctunun toplam\u0131n\u0131 sol s\u00fctundaki toplama e\u015fit hale getirir. Bu y\u00fczden bu ifadeye \u201cbilan\u00e7o\u201d denir. \u0130ki s\u00fctunun toplam\u0131 \u201cdenge\u201d.   <\/p>\n<h3><\/h3>\n<h3>Bilan\u00e7olar hakk\u0131nda daha fazla bilgi edinin!<\/h3>\n<h3><\/h3>\n<table id=\"Table_01\" style=\"width: 650px; height: 276px\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"4\"><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/freeread\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance-for-Beginners.png\" alt=\"Yeni Ba\u015flayanlar i\u00e7in Finans\" width=\"169\" height=\"276\" border=\"0\" title=\"\"><\/a><\/td>\n<td><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/freeread\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Read-the-free-ebook%21.png\" alt=\"\u00dccretsiz e-kitab\u0131 okuyun!\" width=\"310\" height=\"103\" border=\"0\" title=\"\"><\/a><\/td>\n<td rowspan=\"4\"><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/courses\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Fundamentals-of-Finance.png\" alt=\"Finans\u0131n Temelleri\" width=\"171\" height=\"276\" border=\"0\" title=\"\"><\/a><\/td>\n<\/tr>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance_CTA_04.png\" alt=\"VEYA\" width=\"310\" height=\"44\" title=\"\"><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/verdant-pillar.flywheelsites.com\/courses\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Download-the-course%21.png\" alt=\"Kursu indirin!\" width=\"310\" height=\"99\" border=\"0\" title=\"\"><\/a><\/td>\n<\/tr>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/Finance_CTA_06.png\" alt=\"\" width=\"310\" height=\"30\" title=\"\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- End Save for Web Slices --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilan\u00e7o \u00fc\u00e7 b\u00f6l\u00fcme ayr\u0131lm\u0131\u015ft\u0131r: varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve \u00f6z sermaye. Bu terimlerin muhasebede g\u00fcnl\u00fck kullan\u0131mda oldu\u011fundan farkl\u0131 anlamlar\u0131 vard\u0131r. \u00d6ncelikle, \u201cvarl\u0131klar\u201d ile ba\u015flayarak, bu kitap boyunca s\u0131kl\u0131kla kullanaca\u011f\u0131m\u0131z baz\u0131 terimleri g\u00f6zden ge\u00e7irelim. Varl\u0131klar, bir i\u015fletmenin sahip oldu\u011fu ve para ve kar yaratmada kullanmay\u0131 planlad\u0131\u011f\u0131 ekonomik kaynaklard\u0131r. Genellikle firma taraf\u0131ndan faaliyetlerini s\u00fcrd\u00fcrmek i\u00e7in belirli bir parasal maliyetle [&hellip;]<\/p>\n","protected":false},"author":9274,"featured_media":128457,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11345],"tags":[],"class_list":["post-106559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isletme-ve-yonetim"],"_links":{"self":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106559","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\/9274"}],"replies":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/comments?post=106559"}],"version-history":[{"count":0,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106559\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/media\/128457"}],"wp:attachment":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/media?parent=106559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/categories?post=106559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/tags?post=106559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}