Kitap Hakkında
• İlgi gören teknik, altıncı yılında altıncı baskı.
Yeni Nesil Muhasebe Kitabı
• Muhasebe Öğreniminde Büyük Kolaylık
Konu ve uygulamalar için tek odak noktası. Daha az yazı, daha fazla uygulama ve örnek çözümü.
• "Boşluk Doldurmalı Muhasebe Öğretim Sistemi" ile kitaptan ayrı bir defter tutmaya, uygulamanın metnini yazmaya, yazdırmaya, şablon çizmeye gerek yok.
• Konu anlatımı, "çözülmüş" ve "şablonu hazır çözülmemiş" uygulamalar tek kaynakta. Kolay uygulama yapma imkanı.
• Çalışırken cevapların kontrolü için başka yerlere, kitap arkalarına vb. bakmaya gerek yok. Uygulamanın çözümü aynı sayfadaki karekod da. Akıllı telefonunun kamerasına göster, doğru cevap anında ekranında, internet gerektirmeyen ücretsiz uygulama.
• Toplam 420'den fazla yevmiye maddesi, bordro, amortisman vb. diğer örnekler, çözümlü monografi.
Kitabın Konu Başlıkları.
Muhasebe Sistemi ve Belgeleri
– Muhasebede Temel Kavramlar.
– Mali Tablolar
– Defterler
– Hesap Kavramı
– Tek Düzen Hesap Planı.
Dönen Varlıklar
– Hesap Planı Bazında Çözümlü Örnekler ve Doldurma Boşlukları.
Aralıklı ve Sürekli Envanter Yöntemleri
– STMM Hesaplaması.
Duran Varlıklar
– Hesap Planı Bazında Çözümlü Örnekler ve Doldurma Boşlukları.
Amortisman Ayırma Yöntemleri.
Kısa Vadeli Yabancı Kaynaklar
– Hesap Planı Bazında Çözümlü Örnekler ve Doldurma Boşlukları.
KDV Mahsubu
– Bordro Hesaplamaları
– Asgari Geçim İndirimi Hesaplamaları.
Uzun Vadeli Yabancı Kaynaklar
– Hesap Planı Bazında Çözümlü Örnekler ve Doldurma Boşlukları.
Özkaynaklar
–Hesap Planı Bazında Çözümlü Örnekler ve Doldurma Boşlukları.
Diğer Muhasebe Uygulamaları
–Konsinye Mal İşlemleri
–Nazım Hesaplar.
Diğer Muhasebe Uygulamaları
–Gelir. Gider Hesapları
–Dönem Sonu İşlemleri.
Çözümlü Monografi

 İÇİNDEKİLER                                                                                                                                                                           9
1 GİRİŞ–MUHASEBE KAVRAMI VE MESLEĞİ                                                                                                                21
1.1 Muhasebenin Gelişim Süreci                                                                                                                                              22
1.1.1 Türkiye’de Muhasebe Tarihi                                                                                                                                            23
1.1.1.1 80’li Yıllara Kadar Yaşanan Gelişmeler                                                                                                                       24
1.1.1.2 80’li Yıllardan Sonra Yaşanan Gelişmeler                                                                                                                   25
1.2 Muhasebenin Kullanım Alanı ve Önemi                                                                                                                            26
1.2.1 Temel İşletme Fonksiyonları ve Muhasebe Departmanı                                                                                                 26
1.2.2 Muhasebe Biriminde Üretilen Bilgilerin İşlevi                                                                                                              27
1.2.2.1 Karar Almada Yöneticilere Yardımcı Olmak                                                                                                               27
1.2.2.2 İlgili Taraflara Bilgi Sunumu                                                                                                                                        28
1.2.2.2.1 İç Kullanıcılar                                                                                                                                                            29
1.2.2.2.2 Dış Kullanıcılar                                                                                                                                                         30
1.2.2.3 İşletme Varlıklarını Korumak                                                                                                                                       30
1.2.2.4 Varlık  ile Yükümlülük Yönetim  ve Takibini Kolaylaştırmak                                                                                      31
1.3 Muhasebe Sistem                                                                                                                                                                31
1.3.1 Muhasebenin Bölümlere Ayrılması                                                                                                                                 32
1.3.2 Muhasebe Bilgilerinin Özellikleri                                                                                                                                   33
1.4 Muhasebe Meslek Mensupları                                                                                                                                            35
1.5 Muhasebe Hizmetleri Kapsamı                                                                                                                                          37
2 MUHASEBE SÜRECİ UNSURLARI                                                                                                                                  39
2.1 Muhasebenin Temel Kavramları                                                                                                                                        39
10 Genel Muhasebe/ Ferhat SAYIM
2.1.1 Sosyal Sorumluluk Kavramı                                                                                                                                            39
2.1.2 Kişilik Kavramı                                                                                                                                                               40
2.1.3 İşletmenin Sürekliliği Kavramı                                                                                                                                       40
2.1.4 Dönemsellik Kavramı                                                                                                                                                      40
2.1.5 Parayla Ölçülme Kavramı                                                                                                                                               40
2.1.6 Maliyet Esası Kavramı                                                                                                                                                    40
2.1.7 Tarafsızlık ve Belgelendirme Kavramı                                                                                                                            41
2.1.8 Tutarlılık Kavramı                                                                                                                                                           41
2.1.9 Tam Açıklama Kavramı                                                                                                                                                   41
2.1.10 İhtiyatlılık Kavramı                                                                                                                                                       41
2.1.11 Önemlilik Kavramı                                                                                                                                                        41
2.1.12 Özün Önceliği Kavramı                                                                                                                                                 42
2.2 Muhasebenin İşlevleri (Fonksiyonları)                                                                                                                                42
2.3 Belge Kavramı                                                                                                                                                                    44
2.3.1 Fatura                                                                                                                                                                               46
2.3.2 Sevk İrsaliyesi                                                                                                                                                                  47
2.3.3 İrsaliyeli Fatura                                                                                                                                                                47
2.3.4 Taşıma İrsaliyesi                                                                                                                                                             48
2.3.5 Perakende Satış Belgeler                                                                                                                                                 48
2.3.6 G der Pusulası (Makbuzu)                                                                                                                                               49
2.3.7 Müstahsil Makbuzu                                                                                                                                                         50
2.3.8 Serbest Meslek Makbuzu                                                                                                                                                50
2.3.9 Adisyon                                                                                                                                                                            50
2.3.10 Ücret Bordrosu                                                                                                                                                              51
2.3.11 Bono(Ticari  Senet)                                                                                                                                                        51
2.3.12 Çek                                                                                                                                                                                 52
2.3.13 Poliçe                                                                                                                                                                             54
2.3.14 Tahsilat – Tediye – Mahsup Makbuzları                                                                                                                       55
2.4 Kayıt Yöntemler                                                                                                                                                                 57
2.5 Defterler                                                                                                                                                                              58
2.5.1 Yevmiye Defter                                                                                                                                                                59
2.5.2 Defter  Kebir (Büyük Defter)                                                                                                                                          60
2.5.3 Vergi Kanunlarına Göre Defter Tutmak Zorunda Olanlar                                                                                               62
2.6 Mizan                                                                                                                                                                                  63
2.7 Mal  Tablolar                                                                                                                                                                      64
2.7.1 Mali Tabloların Amaçları                                                                                                                                                 64
2.7.2 Mali Tablolardaki Bilgilerin Özellikler  ve Düzenleme İlkeler                                                                                       64
2.7.2.1 Bianço                                                                                                                                                                          65
2.7.2.2 Gelir Tablosu                                                                                                                                                                66
2.8 Muhasebe Dönemine İlişkin İş Akışı                                                                                                                                 67
2.9 Gelişen Yapay Zekâ Teknolojisi ve Muhasebe                                                                                                                   68
3 HESAP KAVRAMI VE HESAPLARIN İŞLEYİŞİ                                                                                                              69
3.1 Temel Muhasebe Denkliği                                                                                                                                                  73
3.2 Tek Düzen Hesap Planı                                                                                                                                                       75
3.3 Tek Düzen Hesap Planındaki Hesapların Listesi                                                                                                                78
4 (1XX)–DÖNEN VARLIKLAR                                                                                                                                             83
4.1 10 Hazır Değerler                                                                                                                                                               83
4.1.1 100 Kasa Hesabı                                                                                                                                                              83
4.1.1.1 Kasa Noksanı veya Fazlası Çıkması Durumunda                                                                                                        86
4.1.2 101 Alınan Çekler Hesabı                                                                                                                                                88
4.1.3 102 Bankalar                                                                                                                                                                    89
4.1.4 103 Verilen Çekler ve Ödeme Emirleri (–)                 &
4.1.5 108 Diğer Hazır Değerler       &

Barkod

: 9789750296598

Yayınevi

: Seçkin Yayıncılık

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ISBN

: 9789750296598

Dili

: Türkçe

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Basım Yeri

: Ankara

Baskı Sayısı

: 6. Baskı

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Diğer

: