{"id":22,"date":"2019-01-30T14:53:23","date_gmt":"2019-01-30T14:53:23","guid":{"rendered":"http:\/\/ec2-52-3-242-172.compute-1.amazonaws.com\/2015\/12\/22\/i-was-not-going-to-stand-by-and-see-another-marine-die-just-to-live-by-rules\/"},"modified":"2021-04-22T14:21:32","modified_gmt":"2021-04-22T11:21:32","slug":"mali-musavir-kimdir-ne-yapar-nasil-olunur","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/mali-musavir-kimdir-ne-yapar-nasil-olunur\/","title":{"rendered":"Mali M\u00fc\u015favir Kimdir? Ne Yapar? Nas\u0131l Olunur ?"},"content":{"rendered":"<h1>Mali M\u00fc\u015favir Kimdir? Ne Yapar? Nas\u0131l Olunur ?<\/h1>\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\/mali-musavir-kimdir-ne-yapar-nasil-olunur\/#Mali_Musavir_Kimdir\" >Mali M\u00fc\u015favir Kimdir?<\/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\/mali-musavir-kimdir-ne-yapar-nasil-olunur\/#Mali_Musavir_Nasil_Olunur\" >Mali M\u00fc\u015favir Nas\u0131l Olunur?<\/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\/mali-musavir-kimdir-ne-yapar-nasil-olunur\/#Mali_Musavirlerin_Mukellefler_Adina_Yaptigi_Islemler_Nelerdir\" >Mali M\u00fc\u015favirlerin M\u00fckellefler Ad\u0131na Yapt\u0131\u011f\u0131 \u0130\u015flemler Nelerdir?<\/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\/mali-musavir-kimdir-ne-yapar-nasil-olunur\/#Mali_Musavirin_Mesleki_Sorumluluklari_Nelerdir\" >Mali M\u00fc\u015favirin Mesleki Sorumluluklar\u0131 Nelerdir?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mali_Musavir_Kimdir\"><\/span>Mali M\u00fc\u015favir Kimdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kamu kurumlar\u0131 ile firmalar aras\u0131nda finansal anlamda bir k\u00f6pr\u00fc g\u00f6revini \u00fcstlenen mali m\u00fc\u015favir, devlet taraf\u0131ndan 3568 say\u0131l\u0131 meslek kanunuyla yetkilendirilmi\u015f ger\u00e7ek ya da t\u00fczel ki\u015filerin ve kurumlar\u0131n hesap bilgilerini d\u00fczenlemek, analiz etmek, varl\u0131k, bor\u00e7 ve sermaye hesab\u0131 giri\u015flerini yapmakla sorumlu ki\u015fidir. Firmalar mali idarelerle olan t\u00fcm al\u0131\u015fveri\u015flerinde, t\u00fcm raporlamalar\u0131nda kanun gere\u011fi bir mali m\u00fc\u015favir ile anla\u015fmak zorundad\u0131rlar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mali_Musavir_Nasil_Olunur\"><\/span>Mali M\u00fc\u015favir Nas\u0131l Olunur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u00dcniversitelerin iktisat, maliye, i\u015fletme ve kamu y\u00f6netimi gibi b\u00f6l\u00fcmlerinden mezun olan mali m\u00fc\u015favirler stajlar\u0131n\u0131 tamamlamalar\u0131n\u0131n ard\u0131ndan Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilen s\u0131navda ba\u015far\u0131l\u0131 olmalar\u0131 \u015fart\u0131yla 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun h\u00fck\u00fcmlerine g\u00f6re meslek icras\u0131 hakk\u0131 kazan\u0131rlar. Bu s\u0131navda ba\u015far\u0131l\u0131 olan ki\u015filer Serbest Muhasebeci Mali M\u00fc\u015favir(SMMM) unvan\u0131n\u0131 alman\u0131n ard\u0131ndan mesleklerinde 10 y\u0131ll\u0131k tecr\u00fcbe kazan\u0131p ikinci bir s\u0131nava girmeye hak kazan\u0131rlar. Ger\u00e7ekle\u015ftirilen ikinci s\u0131nav\u0131 da ba\u015far\u0131yla tamamlayan SMMM\u2019ler Yeminli Mali M\u00fc\u015favir(YMM) unvan\u0131n\u0131 almaya hak kazan\u0131p g\u00f6rev ve sorumluluk alanlar\u0131n\u0131 geni\u015fletebilirler.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mali_Musavirlerin_Mukellefler_Adina_Yaptigi_Islemler_Nelerdir\"><\/span>Mali M\u00fc\u015favirlerin M\u00fckellefler Ad\u0131na Yapt\u0131\u011f\u0131 \u0130\u015flemler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>M\u00fc\u015fteri\u2019nin ilgili mevzuat kapsam\u0131ndaki yasal defterlerinin tutulmas\u0131<\/li>\n<li>M\u00fc\u015fteri\u2019nin mali tablolar\u0131n\u0131n d\u00fczenlenmesi<\/li>\n<li>M\u00fc\u015fteri\u2019nin vergi beyannamelerinin haz\u0131rlanmas\u0131<\/li>\n<li>M\u00fc\u015fteri\u2019nin vergisel ve mali konularda ihtiyac\u0131 olan hususlarda m\u00fc\u015fterinin bilgilendirilmesi ve m\u00fc\u015fteriye destek sa\u011flanmas\u0131<\/li>\n<li>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ve vergi daireleri ba\u015fta olmak \u00fczere vergisel ve mali konulara ili\u015fkin y\u00fcr\u00fct\u00fclmesi gereken idari s\u00fcre\u00e7lerin takip edilmesi<\/li>\n<li>Ayl\u0131k elektronik bildirgelerin verilmesi, i\u015fe giri\u015f-i\u015ften ayr\u0131l\u0131\u015f bildirgelerinin verilmesi<\/li>\n<li>\u00c7al\u0131\u015fan bordrolama hizmetleri, Sosyal G\u00fcvenlik Kurumu i\u015fyeri sicil a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mali_Musavirin_Mesleki_Sorumluluklari_Nelerdir\"><\/span>Mali M\u00fc\u015favirin Mesleki Sorumluluklar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>3568 say\u0131l\u0131 kanunun 2 maddesine g\u00f6re bir mali m\u00fc\u015favirin g\u00f6revi ger\u00e7ek ve t\u00fczel ki\u015filere ait te\u015febb\u00fcs ve i\u015fletmelerin;<\/p>\n<ul>\n<li>Genel kabul g\u00f6rm\u00fc\u015f muhasebe prensipleri ve ilgili mevzuat h\u00fck\u00fcmleri gere\u011fince, defterlerini tutmak, bilan\u00e7o k\u00e2r-zarar tablosu ve beyannameleri ile di\u011fer belgelerini d\u00fczenlemek ve benzeri i\u015fleri yapmak.<\/li>\n<li>Muhasebe sistemlerini kurmak, geli\u015ftirmek, i\u015fletmecilik, muhasebe, finans, mal\u00ee mevzuat ve bunlar\u0131n uygulamalar\u0131 ile ilgili i\u015flerini d\u00fczenlemek veya bu konularda m\u00fc\u015favirlik yapmak.<\/li>\n<li>Yukar\u0131daki bentte yaz\u0131l\u0131 konularda, belgelerine dayan\u0131larak, inceleme, tahlil, denetim yapmak, mal\u00ee tablo ve beyannamelerle ilgili konularda yaz\u0131l\u0131 g\u00f6r\u00fc\u015f vermek, rapor ve benzerlerini d\u00fczenlemek, tahkim, bilirki\u015filik ve benzeri i\u015fleri yapmak.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Mali M\u00fc\u015favir Kimdir? Ne Yapar? Nas\u0131l Olunur ? Mali M\u00fc\u015favir Kimdir? Kamu kurumlar\u0131 ile firmalar aras\u0131nda finansal anlamda bir k\u00f6pr\u00fc g\u00f6revini \u00fcstlenen mali m\u00fc\u015favir, devlet taraf\u0131ndan 3568 say\u0131l\u0131 meslek kanunuyla yetkilendirilmi\u015f ger\u00e7ek ya da t\u00fczel ki\u015filerin ve kurumlar\u0131n hesap bilgilerini d\u00fczenlemek, analiz etmek, varl\u0131k, bor\u00e7 ve sermaye hesab\u0131 giri\u015flerini yapmakla sorumlu ki\u015fidir. Firmalar mali idarelerle &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1362,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-22","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/22","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=22"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/22\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/1362"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=22"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=22"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=22"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}