{"id":5760,"date":"2023-04-14T10:00:00","date_gmt":"2023-04-14T07:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5760"},"modified":"2024-08-07T17:30:43","modified_gmt":"2024-08-07T14:30:43","slug":"bilanco-nedir-bilanco-ve-gelir-tablosu","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/bilanco-nedir-bilanco-ve-gelir-tablosu\/","title":{"rendered":"Bilanc\u0327o Nedir? Bilan\u00e7o ve Gelir Tablosu Nas\u0131l Haz\u0131rlan\u0131r?"},"content":{"rendered":"\n<p>Bilan\u00e7o \u015firketin genel durumunu t\u00fcm hatlar\u0131yla ortaya koyan bir finansal tablodur. \u015eirketler y\u0131l\u0131n belirli d\u00f6nemlerinde mali durumlar\u0131n\u0131 g\u00f6zlemleyebilmek ve buna g\u00f6re ileriye d\u00f6n\u00fck planlar yapabilmek i\u00e7in bilan\u00e7o haz\u0131rlar. \u015eirketin finansal anlamda foto\u011fraf\u0131n\u0131n \u00e7ekildi\u011fi bilan\u00e7olar \u015firket faaliyetlerinin planlamas\u0131n\u0131n yan\u0131 s\u0131ra \u015firkete yat\u0131r\u0131m yapmak isteyen yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan da \u00f6nemlidir.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1682291269054\" class=\"rank-math-list-item\">\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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Bilanco_Nedir\" >Bilan\u00e7o Nedir?\u00a0<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Sirketler_icin_Bilanco_Neden_Onemlidir\" >\u015eirketler i\u00e7in Bilan\u00e7o Neden \u00d6nemlidir?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Bilanco_Tarihleri_Ne_Zamandir\" >Bilan\u00e7o Tarihleri Ne Zamand\u0131r?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Bilanco_Tablosu_Nasil_Hazirlanir\" >Bilan\u00e7o Tablosu Nas\u0131l Haz\u0131rlan\u0131r?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Bilanco_Ornegi\" >Bilan\u00e7o \u00d6rne\u011fi<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Bilanco_Analizi_Nasil_Yapilir\" >Bilan\u00e7o Analizi Nas\u0131l Yap\u0131l\u0131r?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Gelir_Tablosu_Nedir\" >Gelir Tablosu Nedir?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Gelir_Tablosu_Hangi_Kalemlerden_Olusur\" >Gelir Tablosu Hangi Kalemlerden Olu\u015fur?<\/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\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Gelir_Tablosu_Ornegi\" >Gelir Tablosu \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/bilanco-nedir-bilanco-ve-gelir-tablosu\/#Mukellef_ile_Sirketinizi_Kurun_ve_Finansal_Sureclerinizi_Yonetin\" >M\u00fckellef ile \u015eirketinizi Kurun ve Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bilanco_Nedir\"><\/span><strong>Bilan\u00e7o Nedir?\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>S\u0131k\u00e7a kullan\u0131lan <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-terimleri-mini-sozlugu\/\">muhasebe terimleri<\/a>nden biri olarak bilan\u00e7o, bir \u015firketin belirli bir d\u00f6nemdeki alacaklar\u0131n\u0131 ve bor\u00e7lar\u0131n\u0131 raporlayan bir finansal tablo \u00e7e\u015fididir. Bilan\u00e7o sayesinde \u015firketin ilgili d\u00f6nemde ger\u00e7ekle\u015ftirdi\u011fi ekonomik hareketler detayl\u0131 \u015fekilde incelenebilir. Ayr\u0131ca \u015firketin mevcut mali durumunun ku\u015f bak\u0131\u015f\u0131 incelenmesi s\u00f6z konusudur. B\u00f6ylece \u015firketin ekonomik anlamda g\u00fc\u00e7l\u00fc ve zay\u0131f y\u00f6nleri tespit edilerek ileriye d\u00f6n\u00fck ad\u0131mlar at\u0131labilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Bilan\u00e7o kavram\u0131n\u0131 iyi anlayabilmek i\u00e7in bilan\u00e7o \u00e7e\u015fitleri \u00fczerinde k\u0131saca durmak gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kar\u015f\u0131la\u015ft\u0131rmal\u0131 bilan\u00e7o<\/strong>: Uygulamada en \u00e7ok kullan\u0131lan bilan\u00e7o t\u00fcr\u00fcd\u00fcr. Farkl\u0131 d\u00f6nemlere ait bilan\u00e7olar kar\u015f\u0131la\u015ft\u0131r\u0131larak olu\u015fturulur.<\/li>\n\n\n\n<li><strong>Hesap tipi bilan\u00e7o:<\/strong> T \u015feklinde d\u00fczenlenen bilan\u00e7o tipidir. \u015eirketin aktif varl\u0131klar\u0131 sol tarafa yaz\u0131l\u0131rken, pasif varl\u0131klar\u0131 sa\u011f tarafa yaz\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Mali bilan\u00e7o:<\/strong> Bir di\u011fer ad\u0131 vergi bilan\u00e7osudur. Vergi kanunlar\u0131na ve kanunun di\u011fer emredici kurallar\u0131na uygun olarak haz\u0131rlanan kavramsal hesaplamalar\u0131 i\u00e7erir.<\/li>\n\n\n\n<li><strong>Analitik bilan\u00e7o<\/strong>: \u015eirketin aktif ve pasif varl\u0131klar\u0131yla di\u011fer t\u00fcm finansal varl\u0131klar\u0131 grupland\u0131r\u0131l\u0131r. T\u00fcm gruplar analiz edilerek analitik bilan\u00e7o elde edilir.<\/li>\n\n\n\n<li><strong>Ticari bilan\u00e7o:<\/strong> T\u00fcrk Ticaret Kanunu ve muhasebe kuram\u0131 uygulamalar\u0131 dikkate al\u0131narak haz\u0131rlan\u0131r.<\/li>\n\n\n\n<li><strong>\u0130\u015fletme bilan\u00e7osu: <\/strong>\u015eirketin yaln\u0131zca belirli bir d\u00f6nemdeki veya andaki bilan\u00e7o tablosunu ortaya koyar.<\/li>\n\n\n\n<li><strong>Rapor tipi bilan\u00e7o: <\/strong>D\u00f6nemsel kar\u015f\u0131la\u015ft\u0131rma yapma kolayl\u0131\u011f\u0131 sa\u011flayan bu bilan\u00e7o tipinde, \u015firketin pasif varl\u0131klar\u0131 aktif varl\u0131klar\u0131n\u0131n alt\u0131nda yer al\u0131r.<\/li>\n\n\n\n<li><strong>Konsolide bilan\u00e7o: <\/strong>Ana firmaya ba\u011fl\u0131 olan t\u00fcm \u015firketlerin mali durumlar\u0131n\u0131 toplu \u015fekilde g\u00f6sterir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketler_icin_Bilanco_Neden_Onemlidir\"><\/span><strong>\u015eirketler i\u00e7in Bilan\u00e7o Neden \u00d6nemlidir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bilan\u00e7o haz\u0131rlan\u0131rken \u015firketler a\u015fa\u011f\u0131daki kriterler \u00fczerinde durur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirketin mevcut ekonomik durumu:<\/strong> \u015eirket bor\u00e7lar\u0131n\u0131n \u00f6denme durumlar\u0131, gelirlerindeki dalgalanmalar, ilgili d\u00f6nem i\u00e7in konulmu\u015f olan hedeflere ula\u015fma oran\u0131 ve \u015firket k\u00e2r oran\u0131nda ya\u015fanan de\u011fi\u015fimler gibi kalemler bu kapsamdad\u0131r.<\/li>\n\n\n\n<li><strong>\u015eirketin ilgili bilan\u00e7o d\u00f6nemindeki operasyonel verileri: <\/strong>Bu veriler her i\u015fletmede i\u015fletmenin faaliyet konusuna ve \u015firket hacmine g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. \u015eirketin pazardaki pay\u0131, yeni a\u00e7\u0131lan ma\u011faza say\u0131lar\u0131, \u00fccretli abonelikleri olan talepler, vb. t\u00fcm faaliyetleri \u015firketin operasyonel verilerini olu\u015fturur.<\/li>\n\n\n\n<li><strong>\u015eirketin ileriye d\u00f6n\u00fck hedefleri ve planlar\u0131: <\/strong>Bu kriter do\u011frudan \u015firketin mevcut durumu ile ba\u011flant\u0131l\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bilan\u00e7o; \u015firketin nakit ak\u0131\u015f\u0131n\u0131 inceleme, bor\u00e7lar\u0131n\u0131 takip edebilme, envanter kontrol\u00fc yapma, i\u015fletme hedeflerindeki kararl\u0131l\u0131\u011f\u0131 \u00f6l\u00e7me ve \u015firket vizyonunu de\u011ferlendirme gibi imkanlar sa\u011flamas\u0131 bak\u0131m\u0131ndan \u00f6nemlidir.<\/p>\n\n\n\n<p>Bir \u015firketin ticari hayat\u0131na devam edebilmesi i\u00e7in en \u00f6nemli kriter her t\u00fcrl\u00fc ekonomik ko\u015fulda istikrar\u0131n\u0131 ve dolay\u0131s\u0131yla g\u00fcvenilirli\u011fini koruyabiliyor olmas\u0131d\u0131r. Bilan\u00e7o ile \u015firketin durumu analiz edilerek bu sorunun cevab\u0131 al\u0131nabilir. \u015eirket ortaklar\u0131 bilan\u00e7o hesaplamalar\u0131 sayesinde \u015firketin mali durumunu masaya yat\u0131r\u0131rken gelece\u011fe y\u00f6nelik planlar\u0131 da sa\u011fl\u0131kl\u0131 \u015fekilde yapabilirler. Bilan\u00e7o bu \u00f6zelli\u011fiyle \u015firketin gelece\u011fine do\u011fru \u015fekilde y\u00f6n verebilmek ad\u0131na kritik bir \u00f6neme sahiptir.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1682291296376\" class=\"rank-math-list-item\">\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bilanco_Tarihleri_Ne_Zamandir\"><\/span><strong>Bilan\u00e7o Tarihleri Ne Zamand\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>\u015eirketler y\u0131ll\u0131k finansal i\u015flemlerinin devaml\u0131 olarak kayd\u0131n\u0131 tutarlar. Yap\u0131lan yat\u0131r\u0131mlar, \u015firkete gelen kaynaklar gibi t\u00fcm bilgiler bilan\u00e7oda yer al\u0131r. Bu kay\u0131tlar mali y\u0131l ad\u0131 verilen s\u00fcre\u00e7te yap\u0131l\u0131r. \u015eirketler, her mali y\u0131l i\u00e7inde \u00fc\u00e7 ayda bir olacak \u015fekilde toplamda d\u00f6rt adet bilan\u00e7o haz\u0131rlarlar.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Mali y\u0131l ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere 12 ayl\u0131k s\u00fcreci kapsar. Bununla birlikte mali y\u0131l\u0131n mutlaka Ocak ay\u0131nda ba\u015flay\u0131p Aral\u0131k ay\u0131 sonunda bitece\u011fi d\u00fc\u015f\u00fcn\u00fclmemelidir. \u015eirketler kendi mali y\u0131llar\u0131n\u0131 farkl\u0131 \u015fekilde belirleyebilirler. \u00d6rne\u011fin bir \u015firketin mali y\u0131l\u0131 Eyl\u00fcl ay\u0131nda ba\u015flayabilir. B\u00f6yle bir durumda bir sonraki y\u0131l\u0131n A\u011fustos ay\u0131 sonuna kadar olan zaman dilimi o \u015firketin mali y\u0131l\u0131n\u0131 olu\u015fturur. Mali y\u0131l boyunca \u015firketlerin finansal performans\u0131n\u0131 etkileyen her t\u00fcrl\u00fc kriter kay\u0131t alt\u0131na al\u0131n\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bilanco_Tablosu_Nasil_Hazirlanir\"><\/span><strong>Bilan\u00e7o Tablosu Nas\u0131l Haz\u0131rlan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bilan\u00e7o tablosu haz\u0131rlan\u0131rken kullan\u0131lan \u00fc\u00e7&nbsp; bile\u015fen vard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Varl\u0131klar<\/strong>: Nakde d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilen her \u015fey \u015firketin varl\u0131\u011f\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Y\u00fck\u00fcml\u00fcl\u00fckler<\/strong>: Varl\u0131klar\u0131n tersidir. K\u0131sa veya uzun d\u00f6nem fark etmeksizin ileride masraf yaratacak \u015feylerin toplam\u0131 \u015firketin y\u00fck\u00fcml\u00fcl\u00fcklerini olu\u015fturur.<\/li>\n\n\n\n<li><strong>\u00d6zkaynaklar<\/strong>: Ortaklar\u0131n yat\u0131rd\u0131klar\u0131 paralar\u0131n ve \u015firketin yapt\u0131\u011f\u0131 birikimlerin toplam\u0131 \u00f6zkaynaklar\u0131 olu\u015fturur.<\/li>\n<\/ul>\n\n\n\n<p>Bilan\u00e7o haz\u0131rlan\u0131rken \u00f6ncelikle raporlama yap\u0131lacak olan tarih netle\u015ftirilir. Rapor tarihi baz al\u0131narak o d\u00f6nemdeki varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler ve \u00f6z sermaye belirlenir. \u015eirketin toplam varl\u0131klar\u0131 bor\u00e7 ve \u00f6z sermaye ile kar\u015f\u0131la\u015ft\u0131r\u0131larak bilan\u00e7o tablosu haz\u0131rlan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bilanco_Ornegi\"><\/span><strong>Bilan\u00e7o \u00d6rne\u011fi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bilan\u00e7onun uygulamada nas\u0131l oldu\u011funu bir \u00f6rnekle a\u00e7\u0131klayabiliriz. A firmas\u0131 belirli bir tarihte a\u015fa\u011f\u0131da belirtilen ko\u015fullarla i\u015fletme faaliyetlerine ba\u015fl\u0131yor olsun:<\/p>\n\n\n\n<p>Kasa (Nakit para) : 10.000 TL<\/p>\n\n\n\n<p>Ta\u015f\u0131nmaz varl\u0131klar : 4.000 TL<\/p>\n\n\n\n<p>Mevduat hesaplar\u0131 : 6.000 TL<\/p>\n\n\n\n<p>K\u0131sa vadeli bor\u00e7lar : 4.000 TL<\/p>\n\n\n\n<p>Bilan\u00e7oyu haz\u0131rlamadan \u00f6nce \u015firketin sermayesini hesaplaman\u0131z gerekir. \u015eirketin varl\u0131klar\u0131 bor\u00e7lar\u0131n ve sermayenin toplam\u0131ndan olu\u015fur. Buna g\u00f6re:<\/p>\n\n\n\n<p>Nakit para + Ta\u015f\u0131nmaz varl\u0131klar + Mevduat hesaplar\u0131 = Bor\u00e7lar + Sermaye<\/p>\n\n\n\n<p>\u00d6rne\u011fimizdeki miktarlar\u0131 bu form\u00fcle uygularsak:<\/p>\n\n\n\n<p>10.000 + 4.000 + 6.000 = 4.000 + Sermaye<\/p>\n\n\n\n<p>20.000 = 4.000 + Sermaye<\/p>\n\n\n\n<p>20.000 \u2013 4.000 = 16.000<\/p>\n\n\n\n<p>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere \u00f6rne\u011fimizdeki \u015firketin sermayesi 16.000 TL\u2019dir. Di\u011fer bir deyi\u015fle \u015firketin varl\u0131klar\u0131ndan bor\u00e7lar\u0131n\u0131 \u00e7\u0131kartarak sermaye miktar\u0131n\u0131 belirleyebiliriz.<\/p>\n\n\n\n<p>\u00d6rne\u011fimizdeki \u015firketin bilan\u00e7o d\u00fczenlemesi ise \u015fu \u015fekilde olacakt\u0131r:<\/p>\n\n\n\n<p>A \u015firketi \u2026\u2026\u2026.. tarihli bilan\u00e7osu<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>AKT\u0130F<\/td><td>PAS\u0130F<\/td><\/tr><tr><td>I.<br>D\u00f6nen varl\u0131klar\u2026\u2026\u2026\u2026\u2026\u2026\u2026.16.000<\/td><td>IV.<br>K\u0131sa vadeli yabanc\u0131 kaynak\u2026\u2026\u2026.4.000<br>Sat\u0131c\u0131lar\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026&#8230;&#8230;&#8230;&#8230;&#8230;4.000<\/td><\/tr><tr><td>II.<br>Kasa hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026&#8230;.10.000<br>Bankalar hesab\u0131\u2026\u2026\u2026&#8230;&#8230;&#8230;..6.000<\/td><td>V.<br>Uzun vadeli yabanc\u0131 kaynak\u2026\u2026\u2026\u2026..\u20260<\/td><\/tr><tr><td>III.<br>Duran varl\u0131klar\u2026\u2026\u2026\u2026\u2026\u2026\u2026..4.000<br>Binalar hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026&#8230;4.000<\/td><td>VI.<br>\u00d6z kaynaklar\u2026\u2026&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u2026\u2026.16.000<br>Sermaye hesab\u0131\u2026&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\u2026.16.000<\/td><\/tr><tr><td>AKT\u0130F TOPLAMI&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;    &nbsp; 20.000<\/td><td>PAS\u0130F TOPLAMI&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;       &nbsp; &nbsp; 20.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bilan\u00e7oda yer alan d\u00f6nen varl\u0131klar ve duran varl\u0131klar kavramlar\u0131n\u0131n da \u00fczerinde k\u0131saca durmak gerekir. D\u00f6nen varl\u0131klar \u015firketin bir y\u0131l i\u00e7erisinde nakde \u00e7evirmek \u00fczere ald\u0131\u011f\u0131 varl\u0131klard\u0131r. Bu tan\u0131ma g\u00f6re banka hesaplar\u0131nda olan varl\u0131klar d\u00f6nen varl\u0131k olarak kabul edilir. Haz\u0131r de\u011ferler, menkul k\u0131ymetler, ticari alacaklar, di\u011fer alacaklar, stoklar vb. d\u00f6nen varl\u0131klar\u0131n i\u00e7erisinde yer al\u0131r. Alacaklar\u0131n d\u00f6nen varl\u0131klar i\u00e7erisinde yer almas\u0131 i\u00e7in vadesinin bir&nbsp;y\u0131ldan k\u0131sa olmas\u0131 gerekir.<\/p>\n\n\n\n<p>Duran varl\u0131klar ise \u015firketin bir y\u0131ldan daha uzun s\u00fcre sonra nakde \u00e7evirme veya kullanma ama\u00e7l\u0131 olarak edinilen varl\u0131klard\u0131r. Ticari alacaklar, di\u011fer alacaklar, mali duran varl\u0131klar, maddi duran varl\u0131klar, maddi olmayan duran varl\u0131klar, vb. duran varl\u0131klar kalemi alt\u0131nda yer al\u0131r. Alacaklar\u0131n duran varl\u0131klar i\u00e7erisinde yer almas\u0131 i\u00e7in vadesinin bir&nbsp; y\u0131ldan uzun olmas\u0131 gerekir.<\/p>\n\n\n\n<p>\u00d6rne\u011fimizde \u015firketin ta\u015f\u0131nmazlar\u0131 kullan\u0131m amac\u0131yla edindi\u011fi kabul edilerek gayrimenkullerin de\u011feri duran varl\u0131klar i\u00e7erisinde g\u00f6sterilmi\u015ftir. Fakat \u015firketin yat\u0131r\u0131m yapma amac\u0131yla bir ta\u015f\u0131nmaz varl\u0131k edinmesi durumunda bu ta\u015f\u0131nmaz\u0131n de\u011feri d\u00f6nen varl\u0131klarda yer almal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bilanco_Analizi_Nasil_Yapilir\"><\/span><strong>Bilan\u00e7o Analizi Nas\u0131l Yap\u0131l\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bilan\u00e7o \u015firketin mali performans\u0131n\u0131 ortaya koyarak gelece\u011fe y\u00f6nelik do\u011fru yat\u0131r\u0131m kararlar\u0131 al\u0131nmas\u0131na olanak sa\u011flad\u0131\u011f\u0131ndan, do\u011fru bir bilan\u00e7o analizi yap\u0131lmas\u0131 son derece \u00f6nemlidir.<\/p>\n\n\n\n<p>\u0130ki veya daha fazla hesap d\u00f6neminde olu\u015fturulmu\u015f bilan\u00e7olar kar\u015f\u0131la\u015ft\u0131r\u0131larak analiz yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin yap\u0131lan kar\u015f\u0131la\u015ft\u0131rma sonucunda \u015firket nakdinde art\u0131\u015f varsa bu durum \u015firketin finansal olarak g\u00fc\u00e7lenmekte oldu\u011funu g\u00f6sterir. Bu analiz sonucunda yeni yat\u0131r\u0131m kararlar\u0131 al\u0131nabilir. \u00d6te yandan kar\u015f\u0131la\u015ft\u0131rma sonucunda \u015firket nakdinde azalma oldu\u011fu tespit edilirse \u015firketin finansal olarak sorunlar ya\u015fad\u0131\u011f\u0131 anla\u015f\u0131l\u0131r. \u0130leriye d\u00f6n\u00fck yat\u0131r\u0131m kararlar\u0131 i\u00e7in beklemek gerekebilir.<\/p>\n\n\n\n<p>Bilan\u00e7o analizi yaparken bir yat\u0131r\u0131m stratejisi olarak kullan\u0131lan kald\u0131ra\u00e7 oranlar\u0131 da \u00f6nemlidir. \u00d6z sermayenin getirisi ile yat\u0131r\u0131m\u0131n getirisi aras\u0131ndaki fark kald\u0131ra\u00e7 etkisi olarak tan\u0131mlan\u0131r. \u015eirketin sermayesinin ne kadar\u0131n\u0131n bor\u00e7lardan geldi\u011fi kald\u0131ra\u00e7 ile belirlenir.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1682291321216\" class=\"rank-math-list-item\">\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gelir_Tablosu_Nedir\"><\/span><strong>Gelir Tablosu Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>Finansal tablolar\u0131n do\u011fru bir \u015fekilde analizinin yap\u0131labilmesi i\u00e7in bilan\u00e7o ve gelir tablosunun bir b\u00fct\u00fcn olarak de\u011ferlendirilmesi gerekmektedir. Gelir tablosu, bir \u015firketin belirli bir zaman aral\u0131\u011f\u0131ndaki gelir ve gider kalemlerini g\u00f6sterir. Bilan\u00e7o, \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 g\u00fcne ait varl\u0131k ve bor\u00e7lar\u0131 g\u00f6sterirken gelir tablosu bilan\u00e7odan farkl\u0131 olarak, \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 d\u00f6nem boyunca olu\u015fan gelir ve giderleri g\u00f6stermektedir. Gelir tablolar\u0131, y\u0131l sonunda s\u0131f\u0131rlan\u0131r ve ba\u015ftan olu\u015fturulur. Gelir tablosu sayesinde i\u015fletmenin k\u00e2r ve zarar durumu say\u0131sal olarak g\u00f6r\u00fclebilmektedir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Tablosu_Hangi_Kalemlerden_Olusur\"><\/span><strong>Gelir Tablosu Hangi Kalemlerden Olu\u015fur?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Net Sat\u0131\u015flar:<\/strong> Gelir tablosunun en ba\u015f\u0131nda net sat\u0131\u015flar yer al\u0131r. Net sat\u0131\u015flar, \u015firketin yurt i\u00e7i ve yurt d\u0131\u015f\u0131 sat\u0131\u015flar\u0131ndan elde etti\u011fi br\u00fct sat\u0131\u015flardan indirim ve iadelerin d\u00fc\u015f\u00fclm\u00fc\u015f halidir.<\/li>\n\n\n\n<li><strong>Sat\u0131lan Mal ve Hizmet Maliyeti: <\/strong>\u00dcretim i\u00e7in yap\u0131lan her t\u00fcrl\u00fc gider sat\u0131lan mal ve hizmetlerin maliyet kalemini olu\u015fturur.<\/li>\n\n\n\n<li><strong>Br\u00fct K\u00e2r\/Zarar:<\/strong> Net sat\u0131\u015flardan, sat\u0131lan mal ve hizmet maliyeti d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde br\u00fct k\u00e2r\/zarar kalemine ula\u015f\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Faaliyet K\u00e2r\u0131\/Zarar\u0131: <\/strong>Br\u00fct k\u00e2rdan; \u00fcr\u00fcn\u00fc sat\u0131\u015fa haz\u0131rlamak i\u00e7in katlan\u0131lan her t\u00fcrl\u00fc pazarlama, dan\u0131\u015fmanl\u0131k, AR-GE ve personel giderlerini i\u00e7eren faaliyet giderleri d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde faaliyet k\u00e2r\u0131\/zarar\u0131 kalemine ula\u015f\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Di\u011fer Ola\u011fan Gelir ve Giderler:<\/strong> Faiz gelirleri, kur fark\u0131 gelirleri, temett\u00fc gelirleri, menkul k\u0131ymetlerin sat\u0131\u015f\u0131ndan elde edilen gelirler di\u011fer ola\u011fan gelirler kalemini olu\u015ftururken; kur fark\u0131 zararlar\u0131, menkul k\u0131ymetlerin sat\u0131\u015f\u0131ndan ortaya \u00e7\u0131kan zararlar ise di\u011fer ola\u011fan giderler kalemini olu\u015fturur.<\/li>\n\n\n\n<li><strong>Ola\u011fand\u0131\u015f\u0131 Gelir ve Giderler: <\/strong>S\u00fcreklili\u011fi olmayan ve duruma ba\u011fl\u0131 geli\u015fen, i\u015fletmenin ana faaliyet konusunun d\u0131\u015f\u0131nda olan gelir ve giderler ola\u011fand\u0131\u015f\u0131 gelir ve giderler kaleminde g\u00f6sterilir.<\/li>\n\n\n\n<li><strong>Finansman Giderleri:<\/strong> \u0130\u015fletmenin kullanm\u0131\u015f oldu\u011fu kredilerden kaynakl\u0131 faiz ve komisyon giderleri finansman giderleri kalemini olu\u015fturur.<\/li>\n\n\n\n<li><strong>Vergi \u00d6ncesi K\u00e2r:<\/strong> Faaliyet k\u00e2r\u0131na, ola\u011fand\u0131\u015f\u0131 gelir ve giderler ile ola\u011fan gelir ve giderler kalemlerinin eklenmesiyle vergi \u00f6ncesi k\u00e2ra ula\u015f\u0131l\u0131r. <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">Kurumlar vergisi<\/a> bu tutar \u00fczerinden hesaplanmaktad\u0131r.<\/li>\n\n\n\n<li><strong>Vergi Tutar\u0131: <\/strong>Vergi \u00f6ncesi k\u00e2r \u00fczerinden hesaplanan vergi tutar\u0131 bu kaleme kaydedilir.<\/li>\n\n\n\n<li><strong>Net K\u00e2r\/Zarar:<\/strong> Vergi \u00f6ncesi k\u00e2rdan, vergi tutar\u0131 d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde net d\u00f6nem k\u00e2r\u0131\/zarar\u0131 elde edilir. Gelir tablosunda elde edilen bu kalem bilan\u00e7onun \u00f6zkaynaklar b\u00f6l\u00fcm\u00fcndeki net d\u00f6nem k\u00e2r\u0131 k\u0131sm\u0131na yaz\u0131l\u0131r.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Tablosu_Ornegi\"><\/span><strong>Gelir Tablosu \u00d6rne\u011fi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>Gelir Tablosu<\/strong><\/td><\/tr><tr><td>Net Sat\u0131\u015flar<\/td><td>5.000 TL<\/td><\/tr><tr><td>Sat\u0131lan Mal ve Hizmet Maliyeti<\/td><td>(-)2.000 TL<\/td><\/tr><tr><td>Br\u00fct K\u00e2r\/Zarar<\/td><td>3.000 TL<\/td><\/tr><tr><td>Faaliyet Giderleri<\/td><td>(-)500 TL<\/td><\/tr><tr><td>Faaliyet K\u00e2r\u0131\/Zarar\u0131<\/td><td>2.500 TL<\/td><\/tr><tr><td>Di\u011fer Ola\u011fan Gelir ve Giderler<\/td><td>300 TL<\/td><\/tr><tr><td>Ola\u011fand\u0131\u015f\u0131 Gelir ve Giderler<\/td><td>400 TL<\/td><\/tr><tr><td>Finansman Giderleri<\/td><td>(-)700 TL<\/td><\/tr><tr><td>Vergi \u00d6ncesi K\u00e2r\/Zarar<\/td><td>2.500 TL<\/td><\/tr><tr><td>Vergi Tutar\u0131<\/td><td>(-)600 TL<\/td><\/tr><tr><td>Net K\u00e2r\/Zarar<\/td><td>1900 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Kurun_ve_Finansal_Sureclerinizi_Yonetin\"><\/span><strong>M\u00fckellef ile<\/strong><strong> <\/strong><strong>\u015eirketinizi Kurun ve Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef ile nerede olursan\u0131z olun \u015firketinizi kurmak ve finansal s\u00fcre\u00e7lerinizi y\u00f6netmek art\u0131k \u00e7ok kolay! Giri\u015fim fikrinizi istedi\u011finiz \u00fclkede online olarak hayata ge\u00e7irmenizi sa\u011flayan M\u00fckellef, \u015firketinizin hem kurulu\u015f a\u015famalar\u0131 hem de \u00f6n muhasebe i\u015flemleri i\u00e7in yan\u0131n\u0131zda. Ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in <a href=\"https:\/\/mukellef.co\/\">t\u0131klay\u0131n!<\/a><\/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","protected":false},"excerpt":{"rendered":"<p>Bilan\u00e7o \u015firketin genel durumunu t\u00fcm hatlar\u0131yla ortaya koyan bir finansal tablodur. \u015eirketler y\u0131l\u0131n belirli d\u00f6nemlerinde mali durumlar\u0131n\u0131 g\u00f6zlemleyebilmek ve buna g\u00f6re ileriye d\u00f6n\u00fck planlar yapabilmek i\u00e7in bilan\u00e7o haz\u0131rlar. \u015eirketin finansal anlamda foto\u011fraf\u0131n\u0131n \u00e7ekildi\u011fi bilan\u00e7olar \u015firket faaliyetlerinin planlamas\u0131n\u0131n yan\u0131 s\u0131ra \u015firkete yat\u0131r\u0131m yapmak isteyen yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan da \u00f6nemlidir. Bilan\u00e7o kavram\u0131n\u0131 iyi anlayabilmek i\u00e7in bilan\u00e7o \u00e7e\u015fitleri \u00fczerinde &#8230;<\/p>\n","protected":false},"author":2,"featured_media":5762,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-5760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5760","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=5760"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5760\/revisions"}],"predecessor-version":[{"id":7760,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5760\/revisions\/7760"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/5762"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}