{"id":106606,"date":"2024-12-11T10:54:11","date_gmt":"2024-12-11T10:54:11","guid":{"rendered":"https:\/\/gfssite.local\/bilanco-nedir-bolum-1\/"},"modified":"2024-12-11T10:54:11","modified_gmt":"2024-12-11T10:54:11","slug":"bilanco-nedir-bolum-1","status":"publish","type":"post","link":"https:\/\/globalfinanceschool.com\/tr\/bilanco-nedir-bolum-1\/","title":{"rendered":"Bilan\u00e7o Nedir? B\u00f6l\u00fcm 1"},"content":{"rendered":"<p style=\"text-align: justify\">Bilan\u00e7o, raporlama d\u00f6neminin son g\u00fcn\u00fcnde (genellikle y\u0131l\u0131n son g\u00fcn\u00fc olan 31 Aral\u0131k) \u015firketin durumunun bir resmini sunar. Bilan\u00e7o, bir tarafta \u015firketin m\u00fclk\u00fcn\u00fc, di\u011fer tarafta bor\u00e7lar\u0131n\u0131 listeler. Muhasebede m\u00fclke \u201cvarl\u0131k\u201d, bor\u00e7lara ise \u201cbor\u00e7lar\u201d denir.  <\/p>\n<p style=\"text-align: justify\">Bilan\u00e7o genellikle gelir tablosu ve sermaye tablosu haz\u0131rland\u0131ktan sonra haz\u0131rlan\u0131r, \u00e7\u00fcnk\u00fc bu iki tablodaki bilgiler bilan\u00e7onun haz\u0131rlanmas\u0131nda kullan\u0131l\u0131r. \u00d6rne\u011fin, sermaye tablosunda hesaplanan sermaye hesab\u0131n\u0131n bakiyesi, bilan\u00e7onun ilk sat\u0131r\u0131d\u0131r. Bilan\u00e7onun ba\u015fl\u0131\u011f\u0131, di\u011fer iki finansal tablonunkiyle ayn\u0131 olmas\u0131na ra\u011fmen \u2013 mal sahibinin ad\u0131n\u0131 ve finansal tablonun ad\u0131n\u0131 iletmesi anlam\u0131nda \u2013 \u00f6nemli bir a\u00e7\u0131dan farkl\u0131l\u0131k g\u00f6sterir: Bilan\u00e7o, belirli bir s\u00fcreyi kapsamak yerine, bir \u015firketin belirtilen tarihteki durumunun bir anl\u0131k g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fc sa\u011flar. Bu, zaman dilimlerini kapsayan nakit ak\u0131\u015f tablosundan ve gelir tablosundan farkl\u0131d\u0131r.   <\/p>\n<h2>Yararl\u0131 Bilgiler<\/h2>\n<p style=\"text-align: justify\"><span style=\"line-height: 1.538em\">Bir firman\u0131n bilan\u00e7osu finansal durumunu g\u00f6sterir. Firman\u0131n aktif ve pasifleri hakk\u0131nda detayl\u0131 bilgi sa\u011flar. Bilan\u00e7o, biri firman\u0131n y\u00fck\u00fcml\u00fcl\u00fcklerini, di\u011feri ise varl\u0131klar\u0131n\u0131 i\u00e7eren iki s\u00fctuna ayr\u0131lm\u0131\u015ft\u0131r. Tamamland\u0131ktan sonra, bir \u201cbilan\u00e7o\u201d oldu\u011fu i\u00e7in iki s\u00fctun dengelenmelidir. Bu, herhangi bir zamanda, bir firman\u0131n y\u00fck\u00fcml\u00fcl\u00fcklerinin firman\u0131n varl\u0131klar\u0131na e\u015fit olmas\u0131 gerekti\u011fi anlam\u0131na gelir.      <\/span><\/p>\n<p style=\"text-align: justify\">A\u015fa\u011f\u0131daki \u00f6rnekte g\u00f6r\u00fclebilece\u011fi gibi, bilan\u00e7o iki s\u00fctunlu bir tablo \u015feklindedir: bir sol s\u00fctun ve bir sa\u011f s\u00fctun. Sol s\u00fctunda \u015firketin t\u00fcm varl\u0131klar\u0131, sa\u011f s\u00fctunda ise t\u00fcm y\u00fck\u00fcml\u00fcl\u00fckleri listelenir. A\u015fa\u011f\u0131daki bilan\u00e7o, bir mahalle pizza salonu i\u015fleten Chess Pizza Company ile ilgilidir.  <\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone\" style=\"vertical-align: baseline\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/balance_sheet_table.png\" alt=\"Varl\u0131klar \u015eirket M\u00fclkiyeti\" width=\"596\" height=\"240\" title=\"\"><\/p>\n<p style=\"text-align: justify\">Varl\u0131klar kalemi, bilan\u00e7o tarihi itibariyle \u015firketin varl\u0131klar\u0131n\u0131 listeler.<\/p>\n<p style=\"text-align: justify\"><strong>Chess Pizza Company\u2019nin<\/strong> toplam varl\u0131\u011f\u0131 30,000 dolar.<\/p>\n<p style=\"text-align: justify\"><strong>Nakit<\/strong>\u2014\u015eirketin hazinesinde ve cari hesab\u0131nda bulunan para miktar\u0131 3.500 dolard\u0131r.<\/p>\n<p style=\"text-align: justify\"><strong>Envanter<\/strong>\u2014\u00d6nceki b\u00f6l\u00fcmde belirtildi\u011fi gibi, envanter birka\u00e7 kategoriden olu\u015fur:<\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">Hammadde Envanteri\u2014Un, domates ve peynir gibi pizza yapmak i\u00e7in kullan\u0131lan malzemeler.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u00dcretimde Envanter\u2014Haz\u0131rl\u0131k a\u015famas\u0131ndaki pizzalar.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">Bitmi\u015f \u00dcr\u00fcn Envanteri\u2014Sat\u0131\u015fa haz\u0131r pizzalar.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong>Chess Pizza\u2019n\u0131n<\/strong> bilan\u00e7o tarihi itibariyle 4,000 dolar de\u011ferinde envanteri vard\u0131.<\/p>\n<p style=\"text-align: justify\"><strong>M\u00fc\u015fterilere Kredi<\/strong>\u2014Bu \u00f6\u011fe \u201c<strong>M\u00fc\u015fteriler<\/strong>\u201d olarak k\u0131salt\u0131l\u0131r. Toplam, m\u00fc\u015fterilerin pizza sat\u0131n al\u0131mlar\u0131 i\u00e7in \u015firkete hala bor\u00e7lu olduklar\u0131 para miktar\u0131d\u0131r. Chess Pizza\u2019n\u0131n pizzalar\u0131 ald\u0131ktan iki ay sonra \u00f6deme yapan d\u00fczenli m\u00fc\u015fterileri var. Bilan\u00e7o tarihi itibariyle, m\u00fc\u015fterilerin sat\u0131n ald\u0131klar\u0131 pizzalar i\u00e7in \u015firkete toplam 2.500 dolar borcu vard\u0131.   <\/p>\n<p style=\"text-align: justify\"><strong>Mobilya<\/strong>\u2014Bu \u00f6\u011fe masalar\u0131, sandalyeleri, ah\u015fap bir tezgah\u0131 vb. i\u00e7erir. \u015eirketin mobilyalar\u0131n\u0131n toplam de\u011feri bilan\u00e7o tarihi itibariyle 4.000 dolard\u0131. <\/p>\n<p style=\"text-align: justify\"><strong>Makine ve Ekipmanlar<\/strong>\u2014Bu \u00fcr\u00fcn, bilan\u00e7o tarihi itibariyle toplam 6.000 ABD Dolar\u0131 de\u011ferinde f\u0131r\u0131nlar, pizza kesme makineleri, mutfak e\u015fyalar\u0131, yazar kasa, bilgisayar vb. \u0130\u00e7erir.<\/p>\n<p style=\"text-align: justify\"><strong>Bina<\/strong>\u2014\u015eirket, pizza salonunun bulundu\u011fu binan\u0131n sahibidir. Bina 10.000 dolar de\u011ferinde. <\/p>\n<p style=\"text-align: justify\">Satran\u00e7 Pizza \u015eirketi Bilan\u00e7o \u00d6rne\u011fi<\/p>\n<p style=\"text-align: justify\">Bilan\u00e7odaki varl\u0131klar\u0131n de\u011feri<\/p>\n<h2 style=\"text-align: justify\">Y\u00fck\u00fcml\u00fcl\u00fck<\/h2>\n<p style=\"text-align: justify\">Bir \u015firket bir varl\u0131k (\u00f6rne\u011fin, arazi, bina veya makine) sat\u0131n ald\u0131\u011f\u0131nda, bu varl\u0131\u011f\u0131 bilan\u00e7oda sat\u0131n alma fiyat\u0131ndan listeler. Y\u0131llar ge\u00e7tik\u00e7e, varl\u0131\u011f\u0131n piyasa de\u011feri artabilir veya azalabilir, ancak bu bilan\u00e7oya yans\u0131t\u0131lmayacakt\u0131r. Chess Pizza\u2019n\u0131n sahip oldu\u011fu bina \u015fu anda 100,000 ABD Dolar\u0131 de\u011ferinde (bir de\u011ferlendirici taraf\u0131ndan tahmin edildi\u011fi gibi), ancak bilan\u00e7oda yaln\u0131zca 10,000 ABD Dolar\u0131 olan sat\u0131n alma fiyat\u0131yla listeleniyor. Bu nedenle, bilan\u00e7odaki varl\u0131klar\u0131n de\u011feri dikkatli kullan\u0131lmal\u0131d\u0131r, \u00e7\u00fcnk\u00fc her zaman ger\u00e7ek de\u011ferlerini yans\u0131tmaz. \u00c7o\u011fu durumda, bilan\u00e7odaki sabit varl\u0131klar\u0131n de\u011feri piyasa de\u011ferinden farkl\u0131d\u0131r.    <\/p>\n<p style=\"text-align: justify\">Bor\u00e7lar kalemi, \u015firketin bilan\u00e7o tarihi itibariyle bor\u00e7lar\u0131n\u0131 listeler.<\/p>\n<p style=\"text-align: justify\">Tedarik\u00e7ilerden al\u0131nan krediler (tedarik\u00e7ilere olan bor\u00e7lar):<\/p>\n<p style=\"text-align: justify\">Bu b\u00f6l\u00fcm \u201ctedarik\u00e7iler\u201d olarak k\u0131salt\u0131lm\u0131\u015ft\u0131r. \u015eirketin sat\u0131n ald\u0131\u011f\u0131 mallar i\u00e7in tedarik\u00e7ilerine hala bor\u00e7lu oldu\u011fu mebla\u011flar\u0131 listeler. \u0130\u015f d\u00fcnyas\u0131nda \u015firketler sat\u0131n ald\u0131klar\u0131 mal i\u00e7in hemen \u00f6deme yapmazlar; Daha sonraki bir tarihte \u00f6deme yaparlar (bir veya iki ay sonra veya daha uzun bir s\u00fcre sonra).  <\/p>\n<p style=\"text-align: justify\">Chess Pizza\u2019n\u0131n bilan\u00e7o tarihi itibariyle tedarik\u00e7ilerine hala 4.000 dolar borcu vard\u0131.<\/p>\n<p style=\"text-align: justify\">Banka kredileri\u2014Bu \u00f6\u011fe, \u015firketin bankalara bor\u00e7lu oldu\u011fu kredilerin \u00f6denmemi\u015f bakiyesini (6.000 ABD dolar\u0131) listeler.<\/p>\n<h2 style=\"text-align: justify\">Hakkaniyet<\/h2>\n<p style=\"text-align: justify\">Bir \u015firketin toplam varl\u0131klar\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerinden 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 yapar. Bu ifadenin bilan\u00e7o olarak adland\u0131r\u0131lmas\u0131n\u0131n nedeni budur: \u0130ki s\u00fctunun toplam\u0131 \u201cbakiye\u201d dir (yani e\u015fittir).  <\/p>\n<p style=\"text-align: justify\">\u00d6nceki \u00f6rnekte, varl\u0131klar\u0131n toplam\u0131 30.000 ABD Dolar\u0131 ve y\u00fck\u00fcml\u00fcl\u00fcklerin (tedarik\u00e7ilere ve bankalara) toplam\u0131 10.000 ABD Dolar\u0131d\u0131r. \u00d6z sermaye, aralar\u0131ndaki farka e\u015fittir (20.000 $). Bu a\u00e7\u0131klamada kar\u0131\u015f\u0131kl\u0131\u011fa mahal vermemek i\u00e7in bilan\u00e7oda sa\u011f s\u00fctunun ba\u015fl\u0131\u011f\u0131 \u201cBor\u00e7lar\u201d olarak listelenmi\u015fti ancak tam ad\u0131 asl\u0131nda \u201cBor\u00e7lar + \u00d6zkaynaklar\u201d olmal\u0131yd\u0131.  <\/p>\n<p><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/course_1_the-balance-sheet_4.png\" alt=\"\u015eirket de\u011fer de\u011ferlendiriyor\" width=\"512\" height=\"237\" title=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilan\u00e7o, raporlama d\u00f6neminin son g\u00fcn\u00fcnde (genellikle y\u0131l\u0131n son g\u00fcn\u00fc olan 31 Aral\u0131k) \u015firketin durumunun bir resmini sunar. Bilan\u00e7o, bir tarafta \u015firketin m\u00fclk\u00fcn\u00fc, di\u011fer tarafta bor\u00e7lar\u0131n\u0131 listeler. Muhasebede m\u00fclke \u201cvarl\u0131k\u201d, bor\u00e7lara ise \u201cbor\u00e7lar\u201d denir. Bilan\u00e7o genellikle gelir tablosu ve sermaye tablosu haz\u0131rland\u0131ktan sonra haz\u0131rlan\u0131r, \u00e7\u00fcnk\u00fc bu iki tablodaki bilgiler bilan\u00e7onun haz\u0131rlanmas\u0131nda kullan\u0131l\u0131r. \u00d6rne\u011fin, sermaye tablosunda hesaplanan [&hellip;]<\/p>\n","protected":false},"author":4640,"featured_media":128457,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11345],"tags":[11348,11349,11346,11347],"course-author":[],"course-level":[],"course-type":[],"class_list":["post-106606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isletme-ve-yonetim","tag-bilanco","tag-finansal-tablolar","tag-maliye","tag-muhasebe"],"acf":[],"_links":{"self":[{"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106606","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=106606"}],"version-history":[{"count":0,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/posts\/106606\/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=106606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/categories?post=106606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/tags?post=106606"},{"taxonomy":"course-author","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-author?post=106606"},{"taxonomy":"course-level","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-level?post=106606"},{"taxonomy":"course-type","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/tr\/wp-json\/wp\/v2\/course-type?post=106606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}