{"id":10122,"date":"2025-05-02T13:19:02","date_gmt":"2025-05-02T10:19:02","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10122"},"modified":"2025-05-02T13:19:07","modified_gmt":"2025-05-02T10:19:07","slug":"envanter-defteri-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/","title":{"rendered":"Envanter Defteri Nedir?"},"content":{"rendered":"\n<p>\u0130\u015fletmelerin finansal y\u00f6netimini verimli h\u00e2le getirebilmesi i\u00e7in muhasebesini d\u00fczenli ve eksiksiz \u015fekilde tutmas\u0131 \u00e7ok \u00f6nemlidir. Envanter defteri tutmaksa i\u015fletmenin t\u00fcm varl\u0131klar\u0131n\u0131 ve bor\u00e7lar\u0131n\u0131 d\u00fczenli olarak kaydedip takip etmesini sa\u011flar. Defterin do\u011fru tutulmas\u0131 finansal i\u015flemlerin \u015feffafl\u0131\u011f\u0131n\u0131 art\u0131r\u0131rken yasal y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesini kolayla\u015ft\u0131r\u0131r. Bu rehberde envanter defterinin ne oldu\u011fu, nas\u0131l tutuldu\u011fu, hangi kurallara tabi oldu\u011fu ve elektronik defter kapsam\u0131na girip girmedi\u011fi hakk\u0131ndaki detayl\u0131 bilgilere ula\u015fabilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Nedir\" >Envanter Defteri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Ne_Ise_Yarar\" >Envanter Defteri Ne \u0130\u015fe Yarar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Nasil_Tutulur\" >Envanter Defteri Nas\u0131l Tutulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Tutmanin_Kurallari\" >Envanter Defteri Tutman\u0131n Kurallar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defterinde_Olmasi_Gerekenler\" >Envanter Defterinde Olmas\u0131 Gerekenler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Ne_Zaman_Tasdik_Ettirilir\" >Envanter Defteri Ne Zaman Tasdik Ettirilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Ornegi\" >Envanter Defteri \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Muhasebe_Sureclerinizde_Mukellef_Yaninizda\" >Muhasebe S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Kapanis_Tasdiki_Kalkti_mi\" >Envanter Defteri Kapan\u0131\u015f Tasdiki Kalkt\u0131 m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Tasdik_Ettirmemenin_Cezasi_Nedir\" >Envanter Defteri Tasdik Ettirmemenin Cezas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_E-defter_Kapsaminda_mi\" >Envanter Defteri E-defter Kapsam\u0131nda m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Kac_Sayfa_Olmali\" >Envanter Defteri Ka\u00e7 Sayfa Olmal\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/envanter-defteri-nedir\/#Envanter_Defteri_Tasdik_Icin_Gerekli_Belgeler_Nelerdir\" >Envanter Defteri Tasdik \u0130\u00e7in Gerekli Belgeler Nelerdir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Nedir\"><\/span>Envanter Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re ticari faaliyet g\u00f6steren i\u015fletmelerin finansal durumunu kaydetmesi i\u00e7in tutmas\u0131 zorunlu olan <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\">muhasebe defteri<\/a> t\u00fcr\u00fcne envanter defteri denir. \u0130\u015fletmeler bu deftere a\u00e7\u0131ld\u0131klar\u0131nda ve a\u00e7\u0131l\u0131\u015flar\u0131ndan sonra her hesap d\u00f6nemi sona erdi\u011finde mal varl\u0131klar\u0131n\u0131, bor\u00e7lar\u0131n\u0131, alacaklar\u0131n\u0131 ve nakit para tutarlar\u0131n\u0131 teker teker kaydeder.<\/p>\n\n\n\n<p>Envanter defterinin ciltli ve m\u00fcteselsil s\u0131ra numaral\u0131 olmas\u0131 gerekir. Fiziki olarak tutulan envanter defteri i\u00e7in a\u00e7\u0131l\u0131\u015f onaylar\u0131, defter kullan\u0131lmaya ba\u015flanmadan \u00f6nce noter taraf\u0131ndan yap\u0131l\u0131r. Hesap d\u00f6nemleri on iki ayla s\u0131n\u0131rl\u0131 olup yeni hesap d\u00f6nemine ge\u00e7ildi\u011finde defterde yeterli yaprak bulundu\u011fu takdirde ilk ay onay yenilemesi yap\u0131labilir.<\/p>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu&#8217;na g\u00f6re envanter defteri tutmas\u0131 gerekenler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tacir (Ger\u00e7ek ve t\u00fczel ki\u015fi),<\/li>\n\n\n\n<li>\u015eah\u0131s \u015firketleri,<\/li>\n\n\n\n<li>Anonim \u015firketler,<\/li>\n\n\n\n<li>Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler,<\/li>\n\n\n\n<li>Kooperatifler,<\/li>\n\n\n\n<li>Limited \u015firketler,<\/li>\n\n\n\n<li>Kamuda \u00e7al\u0131\u015fan t\u00fczel ki\u015filer taraf\u0131ndan kurulan ticari i\u015fletmeler,<\/li>\n\n\n\n<li>Kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler,<\/li>\n\n\n\n<li>Gelirinin yar\u0131dan fazlas\u0131n\u0131 kamu g\u00f6revi niteli\u011findeki i\u015flere harcayanlar.<\/li>\n<\/ul>\n\n\n\n<p>31 Aral\u0131k 2024 tarihinde Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan Resm\u00ee Gazete&#8217;de yay\u0131mlanan tebli\u011fe g\u00f6re envanter defterinin de e-defter olarak tutulmas\u0131 zorunlu h\u00e2le gelmi\u015ftir. Tebli\u011fe g\u00f6re e-defter tutma zorunlulu\u011fu olanlar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Fatura uygulamas\u0131na ge\u00e7mesi zorunlu olan m\u00fckellefler,<\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketler,<\/li>\n\n\n\n<li>Bilan\u00e7o esas\u0131na g\u00f6re defter tutmak zorunda olan m\u00fckellefler.<\/li>\n<\/ul>\n\n\n\n<p>Bununla birlikte derneklerin, vak\u0131flar\u0131n, sendikalar\u0131n, odalar\u0131n, birliklerin, federasyonlar\u0131n, konfederasyonlar\u0131n, kurumlar vergisinden muaf kooperatiflerin ve iflas durumundaki m\u00fckelleflerin e-defter tutma zorunlulu\u011fu yoktur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Ne_Ise_Yarar\"><\/span>Envanter Defteri Ne \u0130\u015fe Yarar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Envanter defter kullan\u0131m\u0131n\u0131n i\u015fletmelere sa\u011flad\u0131\u011f\u0131 avantajlar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmelerin finansal durumlar\u0131n\u0131 daha sa\u011fl\u0131kl\u0131 \u015fekilde takip edebilmelerini destekler.<\/li>\n\n\n\n<li>Geriye d\u00f6n\u00fck bor\u00e7lar\u0131n ve alacaklar\u0131n unutulmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7er.<\/li>\n\n\n\n<li>Gelir ve gider kontrol\u00fcn\u00fc kolayla\u015ft\u0131rarak i\u015fletmenin ger\u00e7ek mali durumunu tespit edebilmesini m\u00fcmk\u00fcn h\u00e2le getirir.<\/li>\n\n\n\n<li>T\u00fcrk Ticaret Kanunu&#8217;na uygun \u015fekilde tutulan envanter defteri sayesinde muhasebe y\u00f6netimi ve denetim s\u00fcre\u00e7leri kolayla\u015f\u0131r.<\/li>\n\n\n\n<li>Vergi beyannameleri haz\u0131rlan\u0131rken do\u011fru verilerin kullan\u0131lmas\u0131n\u0131 sa\u011flar. \u0130\u015fletmenin mali durumunun denetlenmesi s\u0131ras\u0131nda yetkililere do\u011fru bilgi sunulmas\u0131na da yard\u0131mc\u0131 olur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Nasil_Tutulur\"><\/span>Envanter Defteri Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Noter taraf\u0131ndan onayl\u0131 envanter defteri tutulurken i\u015fletmenin finansal durumunun do\u011fru \u015fekilde i\u015flenmesi \u00e7ok \u00f6nemlidir. Ta\u015f\u0131nmazlar, stoklar, makineler, demirba\u015flar, bor\u00e7lar, alacaklar gibi i\u015fletmeye ait t\u00fcm varl\u0131klar\u0131n detayl\u0131 olarak kay\u0131t alt\u0131na al\u0131nmas\u0131 gerekir. Alacaklar\u0131n hangi tarihte do\u011fdu\u011fu, kimden kaynakland\u0131\u011f\u0131 ve ne zaman tahsil edilece\u011fi; k\u0131sa ve uzun vadeli bor\u00e7lar\u0131n kaynaklar\u0131, vade tarihleri ve faiz oranlar\u0131 envanter defterine i\u015flenmelidir.<\/p>\n\n\n\n<p>Her hesap grubunun envanter defterine ayr\u0131 b\u00f6l\u00fcmler h\u00e2linde i\u015flenilmesine dikkat edilmesi \u00f6nem arz eder. \u00d6rne\u011fin nakit para miktar\u0131, \u015firketin banka hesaplar\u0131ndaki bakiyeler, ticari alacaklar ve \u015firketin mevcut mal miktar\u0131 d\u00f6nen varl\u0131klar b\u00f6l\u00fcm\u00fcne kaydedilmelidir. Arsa, bina gibi ta\u015f\u0131nmazlar; \u00fcretim ara\u00e7lar\u0131 ve \u015firkete ait motorlu ta\u015f\u0131tlarsa duran varl\u0131klar; banka kredileri, ticari bor\u00e7lar, vergi bor\u00e7lar\u0131 ve \u015firket ortaklar\u0131n\u0131n toplam sermaye miktar\u0131ysa bor\u00e7lar ve sermaye hesaplar\u0131 grubuna i\u015flenmelidir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur-1024x683.jpg\" alt=\"envanter defteri nas\u0131l tutulur\" class=\"wp-image-10130\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur-1536x1024.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/envanter-defteri-nasil-tutulur.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Tutmanin_Kurallari\"><\/span>Envanter Defteri Tutman\u0131n Kurallar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Resm\u00ee Gazete&#8217;de yay\u0131mlanan Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;e g\u00f6re envanter defteri tutarken uyulmas\u0131 gereken kurallar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Defter kay\u0131tlar\u0131 T\u00fcrk\u00e7e ve T\u00fcrk para birimi kullan\u0131larak tutulmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Kay\u0131tlarda k\u0131saltmalar\u0131n, rakamlar\u0131n, harflerin ve\/veya sembollerin tekd\u00fcze olmas\u0131 ve anlamlar\u0131n\u0131n do\u011fru verilmesi gerekir.<\/li>\n\n\n\n<li>T\u00fcm kay\u0131tlar zaman\u0131nda ve d\u00fczenli \u015fekilde yap\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Kay\u0131t tutarken bo\u015fluk b\u0131rakmamak, sat\u0131r atlamamak ve ciltten sayfa koparmamak \u015fartt\u0131r. Yapraklar\u0131n s\u0131ras\u0131 bozulmadan kay\u0131t i\u015fleminin yap\u0131lmas\u0131 gerekir.<\/li>\n\n\n\n<li>Kay\u0131t i\u015flemlerinin i\u015fletmenin faaliyet hacmine uygun \u015fekilde on g\u00fcnden fazla gecikmemesi \u00f6nemlidir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defterinde_Olmasi_Gerekenler\"><\/span>Envanter Defterinde Olmas\u0131 Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Envanter defterinde asgari olmas\u0131 gereken bilgiler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ta\u015f\u0131nmazlar\u0131n,<\/li>\n\n\n\n<li>Alacaklar\u0131n,<\/li>\n\n\n\n<li>Bor\u00e7lar\u0131n,<\/li>\n\n\n\n<li>Nakit para tutar\u0131n\u0131n,<\/li>\n\n\n\n<li>Varl\u0131klar\u0131n,<\/li>\n\n\n\n<li>Bor\u00e7lar\u0131n de\u011feri.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Ne_Zaman_Tasdik_Ettirilir\"><\/span>Envanter Defteri Ne Zaman Tasdik Ettirilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fiziki ortamda tutulan envanter defteri, her hesap d\u00f6neminin ba\u015flang\u0131c\u0131nda noter tasdikine tabi tutulmal\u0131d\u0131r. A\u00e7\u0131l\u0131\u015f onaylar\u0131, defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk ay\u0131ndan \u00f6nceki ay\u0131n sonuna kadar noter taraf\u0131ndan yap\u0131l\u0131r. Bu s\u00fcre\u00e7te ticaret sicili tasdiknamesinin noter taraf\u0131ndan aranmas\u0131 zorunludur. Ancak ticaret \u015firketleri d\u0131\u015f\u0131ndaki ger\u00e7ek ve t\u00fczel ki\u015fi tacirlerin kurulu\u015f s\u0131ras\u0131nda yapt\u0131racaklar\u0131 ticari defterlerin a\u00e7\u0131l\u0131\u015f onaylar\u0131nda ticaret sicili tasdiknamesi zorunlu de\u011fildir.<\/p>\n\n\n\n<p>A\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n yap\u0131laca\u011f\u0131 durumlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin kurulu\u015fu s\u0131ras\u0131nda ve defter kullan\u0131lmaya ba\u015flamadan \u00f6nce,<\/li>\n\n\n\n<li>Yeni hesap d\u00f6nemlerinde d\u00f6nem ba\u015flang\u0131c\u0131ndan \u00f6nceki ay\u0131n sonuna kadar,<\/li>\n\n\n\n<li>Hesap d\u00f6nemi dolmadan yeni defter kullan\u0131m\u0131na ba\u015flanmas\u0131 gerekti\u011finde yeni deftere ge\u00e7ilirken.<\/li>\n<\/ul>\n\n\n\n<p>Envanter defterleri i\u00e7in a\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n her hesap d\u00f6nemi i\u00e7in yap\u0131lmas\u0131 zorunludur. Kapan\u0131\u015f onaylar\u0131ysa yaln\u0131zca yevmiye defteri ve y\u00f6netim kurulu karar defteri i\u00e7in ge\u00e7erli olup envanter defterlerini kapsamaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Ornegi\"><\/span>Envanter Defteri \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6rnek bir envanter defteri \u015fu \u015fekilde g\u00f6z\u00fckmelidir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>S\u0131ra No<\/strong>&nbsp;<\/td><td><strong>A\u00e7\u0131klama (Malzeme Ad\u0131, Mal Varl\u0131\u011f\u0131, Bor\u00e7 Durumu, Nakit Miktar\u0131)<\/strong>&nbsp;<\/td><td><strong>\u00d6l\u00e7\u00fc<\/strong>&nbsp;<\/td><td><strong>Fiyat TL<\/strong>&nbsp;<\/td><td><strong>Tutar TL<\/strong>&nbsp;<\/td><td><strong>Toplam TL<\/strong>&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>1&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>2&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>3&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>&nbsp;&nbsp;<\/td><td>Toplam&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;<\/td><td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Sureclerinizde_Mukellef_Yaninizda\"><\/span>Muhasebe S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak T\u00fcrkiye\u2019de ve d\u00fcnya genelinde giri\u015fimcilerin i\u015f fikirlerini hayata ge\u00e7irmelerine rehberlik ediyoruz. \u015eirket kurulu\u015fundan vergi beyan\u0131na, marka tescilinden yararlanabilece\u011finiz te\u015fviklere kadar her a\u015famada size yard\u0131mc\u0131 oluyoruz. Siz de M\u00fckellef\u2019e hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m. Uzman ekibimizle envanter i\u015flemlerinizi online olarak kolayca y\u00f6netebilir, t\u00fcm muhasebe s\u00fcre\u00e7lerinizi eksiksiz bir \u015fekilde tamamlayabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Envanter defteriyle ilgili s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1746173631878\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Kapanis_Tasdiki_Kalkti_mi\"><\/span>Envanter Defteri Kapan\u0131\u015f Tasdiki Kalkt\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;e g\u00f6re envanter defterleri i\u00e7in kapan\u0131\u015f tasdiki zorunlulu\u011fu bulunmamaktad\u0131r. Envanter defterlerinde onay yenileme, son kayd\u0131n i\u015flendi\u011fi sayfadan bir sonraki sayfaya yap\u0131l\u0131r. Ancak e-defter uygulamas\u0131yla birlikte elektronik ortamda tutulan envanter defterlerinin kapan\u0131\u015f tasdikinin hesap d\u00f6neminin son g\u00fcn\u00fcnde yap\u0131lmas\u0131 gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1746173644634\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Tasdik_Ettirmemenin_Cezasi_Nedir\"><\/span>Envanter Defteri Tasdik Ettirmemenin Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ticari defterlerinin noter tasdiklerinin zaman\u0131nda yap\u0131lmamas\u0131 durumunda T\u00fcrk Ticaret Kanunu&#8217;nda 2024 y\u0131l\u0131 i\u00e7in belirlenen ceza tutar\u0131 \u20ba49.276&#8217;d\u0131r. 2025 y\u0131l\u0131 i\u00e7in uygulanacak olan ceza tutar\u0131 hen\u00fcz yay\u0131nlanmam\u0131\u015ft\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1746173655106\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_E-defter_Kapsaminda_mi\"><\/span>Envanter Defteri E-defter Kapsam\u0131nda m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131n\u0131n konuya ili\u015fkin Resm\u00ee Gazete&#8217;de yay\u0131mlanan tebli\u011fine g\u00f6re envanter defteri gibi bilan\u00e7o esas\u0131na g\u00f6re tutulan defterler 1 Ocak 2025 itibar\u0131yla e-defter kapsamas\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1746173667412\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Kac_Sayfa_Olmali\"><\/span>Envanter Defteri Ka\u00e7 Sayfa Olmal\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Envanter defterinin sayfa say\u0131s\u0131 Vergi Usul\u00fc Kanunu&#8217;ndan belirtilmemi\u015f olup ortalama 20 ile 80 sayfa aras\u0131nda de\u011fi\u015fiklik g\u00f6sterebilmektedir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1746173679483\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Envanter_Defteri_Tasdik_Icin_Gerekli_Belgeler_Nelerdir\"><\/span>Envanter Defteri Tasdik \u0130\u00e7in Gerekli Belgeler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Defter tasdiki i\u00e7in gerekli olan bilgiler ve belgeler \u015funlard\u0131r: ger\u00e7ek ki\u015filerin ad\u0131 soyad\u0131, t\u00fczel ki\u015filerin \u00fcnvan\u0131, defter sahibinin ileti\u015fim bilgileri, i\u015fletmenin merkezi, MERS\u0130S numaras\u0131, i\u015fletmenin faaliyet konusu, sermaye \u015firketiyse taahh\u00fct edilen ve \u00f6denen sermaye miktar\u0131, defterin t\u00fcr\u00fc, defterin ka\u00e7 sayfa oldu\u011fu, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6nemi, onay tarihi ve numaras\u0131, onay\u0131 yapan makam\u0131n resm\u00ee m\u00fchr\u00fc ve imzas\u0131.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Kaynaklar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=16859&amp;MevzuatTertip=5&amp;MevzuatTur=9\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=16859&amp;MevzuatTertip=5&amp;MevzuatTur=9<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/mevzuat\/Pdf\/20995\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/mevzuat\/Pdf\/20995<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=16859&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=16859&amp;MevzuatTur=9&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/ceb2aa4e-1263-46af-ac5b-28c117f5abad\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/ceb2aa4e-1263-46af-ac5b-28c117f5abad<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fletmelerin finansal y\u00f6netimini verimli h\u00e2le getirebilmesi i\u00e7in muhasebesini d\u00fczenli ve eksiksiz \u015fekilde tutmas\u0131 \u00e7ok \u00f6nemlidir. Envanter defteri tutmaksa i\u015fletmenin t\u00fcm varl\u0131klar\u0131n\u0131 ve bor\u00e7lar\u0131n\u0131 d\u00fczenli olarak kaydedip takip etmesini sa\u011flar. Defterin do\u011fru tutulmas\u0131 finansal i\u015flemlerin \u015feffafl\u0131\u011f\u0131n\u0131 art\u0131r\u0131rken yasal y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesini kolayla\u015ft\u0131r\u0131r. Bu rehberde envanter defterinin ne oldu\u011fu, nas\u0131l tutuldu\u011fu, hangi kurallara tabi oldu\u011fu ve elektronik &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-10122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10122"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10122\/revisions"}],"predecessor-version":[{"id":10131,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10122\/revisions\/10131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10128"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}