{"id":6759,"date":"2024-01-22T13:00:00","date_gmt":"2024-01-22T10:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=6759"},"modified":"2026-01-06T11:57:51","modified_gmt":"2026-01-06T08:57:51","slug":"isletme-defteri-nedir-nasil-tutulur-kimler-tutar","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/","title":{"rendered":"\u0130\u015fletme Defteri Nedir? \u0130\u015fletme Defterini Kimler Tutar?"},"content":{"rendered":"\n<p>\u0130\u015fletme defteri, \u00f6nemli bir muhasebe belgesi olarak \u015firketlerin finansal durumunu ve mali i\u015flemlerini kaydeder. Bu defterde; \u015firketin gelirleri, giderleri, bor\u00e7lar\u0131 ve varl\u0131klar\u0131 ile ilgili detayl\u0131 bilgiler d\u00fczenli bir \u015fekilde yer al\u0131r. \u0130\u015fletme defteri sayesinde finansal durumu izlemek, vergi \u00f6demelerini belirlemek ve yasal d\u00fczenlemelerle uyumlu bir \u015fekilde \u00e7al\u0131\u015fmak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>\u0130\u015fletme defterini genellikle muhasebe departman\u0131 ya da muhasebe uzmanlar\u0131 tutar. Ancak k\u00fc\u00e7\u00fck bir \u015firketiniz varsa, i\u015fletme sahibi olarak siz veya birka\u00e7 \u00e7al\u0131\u015fan\u0131n\u0131z bu g\u00f6revi \u00fcstlenebilir. \u0130\u015fletme defterinde kasa, banka, alacaklar, bor\u00e7lar ve genel muhasebe defterleri yer al\u0131r. Bu defter, \u015firketlerin s\u00fcreklili\u011fi ve verimlili\u011fi a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem arz eder.<\/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\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Isletme_Defteri_Ne_Ise_Yarar\" >\u0130\u015fletme 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-2\" href=\"https:\/\/mukellef.co\/blog\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Isletme_Defteri_Nasil_Tutulur\" >\u0130\u015fletme 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-3\" href=\"https:\/\/mukellef.co\/blog\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Isletme_Defterini_Kimler_Tutar\" >\u0130\u015fletme Defterini Kimler Tutar?<\/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\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Isletme_Defteri_Ornegi\" >\u0130\u015fletme Defteri \u00d6rne\u011fi<\/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\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Isletme_Defterinden_Bilancoya_Gecis\" >\u0130\u015fletme Defterinden Bilan\u00e7oya Ge\u00e7i\u015f<\/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\/isletme-defteri-nedir-nasil-tutulur-kimler-tutar\/#Turkiyedeki_Sirketinizi_Mukellef_ile_Kurun_ve_Yonetin\" >T\u00fcrkiye\u2019deki \u015eirketinizi M\u00fckellef ile Kurun ve Y\u00f6netin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Defteri_Ne_Ise_Yarar\"><\/span>\u0130\u015fletme Defteri Ne \u0130\u015fe Yarar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletme defterinin temel amac\u0131; bir \u015firketin mali durumunu takip etmek, finansal faaliyetleri kay\u0131t alt\u0131na almak ve bunlar\u0131n t\u00fcm\u00fcn\u00fc d\u00fczenli bir \u015fekilde belgelemektir. Defterin di\u011fer \u00f6nemli ama\u00e7lar\u0131 aras\u0131nda ise \u015funlar yer al\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketler, bu defter sayesinde ekonomik sa\u011fl\u0131klar\u0131n\u0131 de\u011ferlendirebilir.<\/li>\n\n\n\n<li>\u0130\u015fletme defteri sayesinde \u015firket sahipleri ve y\u00f6neticiler, finansal verileri analiz edebilir ve stratejik kararlar alabilir. Nakit ak\u0131\u015f\u0131, bor\u00e7lanma, <a href=\"https:\/\/mukellef.co\/blog\/kar-marji-nedir-nasil-hesaplanir\/\">k\u00e2r marj\u0131<\/a> gibi konularda durum de\u011ferlendirmesi yaparak iyile\u015ftirmeye y\u00f6nelik ad\u0131mlar atabilirler.<\/li>\n\n\n\n<li>\u015eirketlerin vergi beyannamelerini haz\u0131rlamas\u0131 a\u00e7\u0131s\u0131ndan gerekli olan finansal bilgiler, bu defterde yer al\u0131r. Vergi mevzuat\u0131na g\u00f6re d\u00fczenlenmesi zorunlu olan vergi defteri, i\u015fletmelerin vergi \u00f6demelerini takip etmeleri ve vergi kurallar\u0131na uygun bir \u015fekilde faaliyet g\u00f6stermeleri a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/li>\n\n\n\n<li>\u0130\u015fletme defterini yasal gereksinimlere g\u00f6re d\u00fczenlemek, i\u015fletme i\u00e7in hukuki bir g\u00fcvence sa\u011flar. \u00d6zellikle vergi denetimi gibi hukuki durumlarla kar\u015f\u0131la\u015f\u0131ld\u0131\u011f\u0131nda, mali ge\u00e7mi\u015fi g\u00f6steren d\u00fczenli bir defter hukuki s\u00fcre\u00e7leri daha iyi y\u00fcr\u00fctmeye yard\u0131mc\u0131 olur.<\/li>\n\n\n\n<li>\u015eirketin mali ge\u00e7mi\u015fini belgeleyen i\u015fletme defteri, kredi ili\u015fkilerinin g\u00fc\u00e7lenmesine destek olabilir. \u00c7\u00fcnk\u00fc bankalar ve di\u011fer finans kurulu\u015flar\u0131, \u015firketin finansal durumunu analiz etmek i\u00e7in bu deftere bakabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Defteri_Nasil_Tutulur\"><\/span>\u0130\u015fletme Defteri Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletme defterini do\u011fru ve d\u00fczenli bir \u015fekilde tutmak, \u015firketinizin finansal verimlili\u011fi a\u00e7\u0131s\u0131ndan olduk\u00e7a \u00f6nemlidir. Bu defteri tutarken bilmeniz gereken temel ad\u0131mlar ise \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Temel <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-terimleri-mini-sozlugu\/\">muhasebe terimleri<\/a>ne hakim olman\u0131z \u00f6nemlidir. Bu sayede muhasebe hesaplar\u0131n\u0131 anlayabilir ve do\u011fru bir \u015fekilde kay\u0131t tutabilirsiniz.<\/li>\n\n\n\n<li>\u0130\u015fletme defteriniz i\u00e7in kullanaca\u011f\u0131n\u0131z muhasebe sistemini se\u00e7melisiniz. \u0130sterseniz manuel bir \u015fekilde isterseniz yaz\u0131l\u0131mlar arac\u0131l\u0131\u011f\u0131yla defterinizi tutabilirsiniz. Muhasebe yaz\u0131l\u0131mlar\u0131, sahip olduklar\u0131 \u00f6zellikler ile finansal i\u015flemlerinizi daha etkili y\u00f6netmenize yard\u0131mc\u0131 olur.<\/li>\n\n\n\n<li>\u015eirketinizin ihtiyac\u0131na uygun olarak i\u015fletme defterinizde hangi defter t\u00fcrlerinin yer alaca\u011f\u0131n\u0131 belirlemelisiniz. Bu defterler aras\u0131nda bor\u00e7lar defteri, banka defteri, alacaklar defteri, kasa defteri ve genel muhasebe defteri yer al\u0131r.<\/li>\n\n\n\n<li>Finansal i\u015flemleri g\u00f6steren b\u00fct\u00fcn belgeleri saklaman\u0131z \u00e7ok \u00f6nemlidir. Fatura, makbuz, dekont gibi belgeleri d\u00fczenli bir \u015fekilde muhafaza etmek muhasebe kay\u0131tlar\u0131n\u0131n do\u011frulu\u011funu kan\u0131tlamak ve muhasebe denetimleri a\u00e7\u0131s\u0131ndan gereklidir.<\/li>\n\n\n\n<li>Her g\u00fcn yapt\u0131\u011f\u0131n\u0131z finansal i\u015flemleri d\u00fczenli bir \u015fekilde kay\u0131t alt\u0131na almal\u0131s\u0131n\u0131z. B\u00f6ylece gelir, gider, bor\u00e7 gibi mali i\u015flemleri g\u00fcncel bir \u015fekilde takip edebilirsiniz.<\/li>\n\n\n\n<li>Muhasebe d\u00f6nemlerinin sonunda hesaplar\u0131 kapatmak ve mali durumu de\u011ferlendirmek \u015firketinize fayda sa\u011flar. Genellikle 1 y\u0131ll\u0131k s\u00fcre sonunda yap\u0131lan bu kapatma i\u015fleminin s\u0131kl\u0131\u011f\u0131n\u0131, \u015firketinize uygun olarak da belirleyebilirsiniz. Bu d\u00f6nemlerde <a href=\"https:\/\/mukellef.co\/blog\/bilanco-nedir-bilanco-ve-gelir-tablosu\/\">bilan\u00e7o<\/a>, gelir belgesi gibi mali raporlar olu\u015fturman\u0131zda fayda vard\u0131r.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-cover\"><img decoding=\"async\" width=\"1000\" height=\"667\" class=\"wp-block-cover__image-background wp-image-6770\" alt=\"\u0130\u015fletme defteri nedir? \u0130\u015fletme defteri ne i\u015fe yarar? \u0130\u015fletme defteri nas\u0131l tutulur?\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ne-ise-yarar-nasil-tutulur-isletme-defterini-kimler-tutar.jpg\" data-object-fit=\"cover\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ne-ise-yarar-nasil-tutulur-isletme-defterini-kimler-tutar.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ne-ise-yarar-nasil-tutulur-isletme-defterini-kimler-tutar-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ne-ise-yarar-nasil-tutulur-isletme-defterini-kimler-tutar-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center\" style=\"font-size:23px\">\u015eirketlerin d\u00fczenli ve do\u011fru bir \u015fekilde i\u015fletme defteri tutmas\u0131, finansal verimlilik a\u00e7\u0131s\u0131ndan son derece \u00f6nemlidir.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Defterini_Kimler_Tutar\"><\/span>\u0130\u015fletme Defterini Kimler Tutar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletme defterini tutma g\u00f6revi, genellikle muhasebe bilgisine sahip veya muhasebe alan\u0131nda profesyonelle\u015fmi\u015f ki\u015filere aittir. Bu sorumluluk, \u015firketin b\u00fcy\u00fckl\u00fc\u011f\u00fcne ba\u011fl\u0131 olarak farkl\u0131 ki\u015filer taraf\u0131ndan al\u0131nabilir. Bu defteri tutabilecek ki\u015filer aras\u0131nda \u015funlar yer al\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket Sahibi veya Y\u00f6netici:<\/strong> \u00d6zellikle k\u00fc\u00e7\u00fck i\u015fletmelerde, defteri tutma g\u00f6revini \u015firket sahibi veya y\u00f6netici yerine getirebilir. Tabii ki muhasebe bilgisine sahip olmalar\u0131 ve mali i\u015flemleri d\u00fczenli bir \u015fekilde kaydedebilmeleri olduk\u00e7a \u00f6nemlidir.<\/li>\n\n\n\n<li><strong>Muhasebe B\u00fcrolar\u0131 ve Profesyonel \u015eirketler:<\/strong> \u015eirket olarak muhasebe hizmeti veren \u00f6zel muhasebe b\u00fcrolar\u0131 veya firmalar\u0131 ile anla\u015fabilirsiniz. B\u00f6ylece defterinizin profesyonel bir \u015fekilde tutuldu\u011fundan emin olabilirsiniz.<\/li>\n\n\n\n<li><strong>\u015eirketin Muhasebe Departman\u0131:<\/strong> Orta veya b\u00fcy\u00fck \u00f6l\u00e7ekli bir i\u015fletmeniz varsa, bir i\u00e7 muhasebe departman\u0131na sahip olman\u0131z gerekir. Bu sayede i\u015fletme defterinizi tutma ve finansal rapor d\u00fczenleme i\u015fleri i\u00e7in ayr\u0131 bir ekibe sahip olabilirsiniz. Muhasebe departman\u0131nda \u00e7al\u0131\u015fanlar, muhasebe alan\u0131nda e\u011fitim alm\u0131\u015f ve uzman ki\u015filer oldu\u011fundan defterinizin do\u011fru bir \u015fekilde tutulmas\u0131n\u0131 sa\u011flayabilirsiniz.<\/li>\n\n\n\n<li><strong>Harici Muhasebeciler ve Mali Dan\u0131\u015fmanlar:<\/strong> Harici muhasebecilerden ve mali dan\u0131\u015fmanlardan, i\u015fletme defterinizi tutmas\u0131 i\u00e7in \u00f6zel hizmet alabilirsiniz. Bu uzmanlar, \u015firketinizin muhasebe s\u00fcre\u00e7leri ve mali y\u00f6netimi konusunda da size destek olur.<\/li>\n\n\n\n<li><strong>Muhasebe Yaz\u0131l\u0131m\u0131 Kullananlar:<\/strong> \u00c7e\u015fitli muhasebe yaz\u0131l\u0131mlar\u0131n\u0131 kullanarak defterinizi d\u00fczenli bir \u015fekilde tutman\u0131z m\u00fcmk\u00fcnd\u00fcr. B\u00f6ylece b\u00fcy\u00fck bir i\u015f y\u00fck\u00fcnden kurtulabilir ve maliyet tasarrufu yapabilirsiniz.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Defteri_Ornegi\"><\/span>\u0130\u015fletme Defteri \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla \u015fah\u0131s i\u015fletmeleri i\u00e7in &#8220;ka\u011f\u0131t defter&#8221; kullan\u0131m\u0131 tamamen ortadan kalkm\u0131\u015ft\u0131r. \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler, kay\u0131tlar\u0131n\u0131 yaln\u0131zca Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n sundu\u011fu <strong>Defter-Beyan Sistemi (DBS)<\/strong> \u00fczerinden dijital olarak tutmak zorundad\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kasa Defteri<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>A\u00e7\u0131klama<\/td><td>Gelir (\u20ba)<\/td><td>Gider (\u20ba)<\/td><td>Bakiye (\u20ba)<\/td><\/tr><tr><td>01.01.2026<\/td><td>Devreden Bakiye<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>15.000<\/td><\/tr><tr><td>05.01.2026<\/td><td>\u00dcr\u00fcn Sat\u0131\u015f\u0131 (e-Ar\u015fiv Fatura)<\/td><td>12.000<\/td><td>&#8211;<\/td><td>27.000<\/td><\/tr><tr><td>10.01.2026<\/td><td>Al\u0131\u015f<\/td><td>&#8211;<\/td><td>5.500<\/td><td>21.500<\/td><\/tr><tr><td>15.01.2026<\/td><td>Gider<\/td><td>&#8211;<\/td><td>2.200<\/td><td>19.300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Banka Defteri<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>A\u00e7\u0131klama<\/td><td>Gelir (\u20ba)<\/td><td>Gider (\u20ba)<\/td><td>Bakiye (\u20ba)<\/td><\/tr><tr><td>01.01.2026<\/td><td>Devreden Banka Bakiyesi<\/td><td>&#8211;<\/td><td>&#8211;<\/td><td>45.000<\/td><\/tr><tr><td>08.01.2026<\/td><td>Sat\u0131\u015f Bedeli (EFT\/Havale)<\/td><td>18.500<\/td><td>&#8211;<\/td><td>63.500<\/td><\/tr><tr><td>12.01.2026<\/td><td>Kira \u00f6demesi<\/td><td>&#8211;<\/td><td>12.500<\/td><td>51.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Alacaklar Defteri<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>M\u00fc\u015fteri<\/td><td>Tutar (\u20ba)<\/td><\/tr><tr><td>05.01.2026<\/td><td>A<\/td><td>12.000<\/td><\/tr><tr><td>07.01.2026<\/td><td>B<\/td><td>8.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bor\u00e7lar Defteri<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>Tedarik\u00e7i<\/td><td>Tutar (\u20ba)<\/td><\/tr><tr><td>10.01.2026<\/td><td>X<\/td><td>11.500<\/td><\/tr><tr><td>13.01.2026<\/td><td>Y<\/td><td>8.300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel Muhasebe Defteri<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>A\u00e7\u0131klama<\/td><td>Bor\u00e7 (\u20ba)<\/td><td>Alacak (\u20ba)<\/td><\/tr><tr><td>03.01.2026<\/td><td>Sat\u0131\u015f<\/td><td>&#8211;<\/td><td>12.700<\/td><\/tr><tr><td>07.01.2026<\/td><td>Al\u0131\u015f<\/td><td>11.200<\/td><td>&#8211;<\/td><\/tr><tr><td>11.01.2026<\/td><td>Gider<\/td><td>10.000<\/td><td>&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-cover\"><img decoding=\"async\" width=\"1000\" height=\"667\" class=\"wp-block-cover__image-background wp-image-6769\" alt=\"\u0130\u015fletme defterini kimler tutar? \u0130\u015fletme defteri \u00f6rne\u011fi, i\u015fletme defterinden bilan\u00e7oya ge\u00e7i\u015f\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ornegi-isletme-defterinden-bilancoya-gecis.jpg\" data-object-fit=\"cover\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ornegi-isletme-defterinden-bilancoya-gecis.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ornegi-isletme-defterinden-bilancoya-gecis-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/isletme-defteri-ornegi-isletme-defterinden-bilancoya-gecis-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center\" style=\"font-size:23px\">\u0130\u015fletme defterini, muhasebe alan\u0131nda uzman ki\u015filer veya \u015firketlerin muhasebe departmanlar\u0131 tutmal\u0131d\u0131r.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme_Defterinden_Bilancoya_Gecis\"><\/span>\u0130\u015fletme Defterinden Bilan\u00e7oya Ge\u00e7i\u015f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirketiniz belirli bir b\u00fcy\u00fckl\u00fc\u011fe veya ciro seviyesine ula\u015ft\u0131\u011f\u0131nda finansal durumunuzu daha iyi de\u011ferlendirebilmek i\u00e7in i\u015fletme defterinden bilan\u00e7o esas\u0131na ge\u00e7i\u015f yapman\u0131z gerekir. Deftere kaydetti\u011finiz finansal i\u015flemlerin sonu\u00e7lar\u0131n\u0131, bilan\u00e7oda bor\u00e7lar\u0131n, varl\u0131klar\u0131n ve sermayelerin yer ald\u0131\u011f\u0131 tabloda \u00f6zetlemelisiniz. \u0130\u015fletme defterinden bilan\u00e7oya ge\u00e7i\u015f i\u00e7in izlemeniz gereken ad\u0131mlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle \u015firketinizin varl\u0131klar\u0131n\u0131 belirlemelisiniz. Yani \u015firketinizin sahip oldu\u011fu de\u011ferleri varl\u0131klar\u0131 listelemelisiniz. Bunlar aras\u0131nda banka hesaplar\u0131, kasa, alacaklar, stoklar yer al\u0131r.<\/li>\n\n\n\n<li>Ard\u0131ndan \u015firketinizin bor\u00e7lar\u0131n\u0131 listelemeli ve taahh\u00fct etti\u011finiz finansal y\u00fck\u00fcml\u00fcl\u00fckleri belirlemelisiniz. Kredi bor\u00e7lar\u0131 ve tedarik\u00e7i bor\u00e7lar\u0131 gibi bor\u00e7lar bunlar aras\u0131ndad\u0131r.<\/li>\n\n\n\n<li>Sermaye yani net varl\u0131k hesaplamas\u0131 yapmal\u0131s\u0131n\u0131z. Bunun i\u00e7in \u015firketinizin varl\u0131klar\u0131ndan bor\u00e7lar\u0131n\u0131 \u00e7\u0131karmal\u0131s\u0131n\u0131z.<\/li>\n\n\n\n<li>Varl\u0131klar\u0131, bor\u00e7lar\u0131 ve sermayeyi g\u00f6steren bilan\u00e7o tablosunu haz\u0131rlamal\u0131s\u0131n\u0131z.<\/li>\n\n\n\n<li>Bilan\u00e7o tablosunu olu\u015fturduktan sonra defterde yer alan di\u011fer finansal tablolar\u0131 da g\u00f6zden ge\u00e7irmelisiniz. B\u00f6ylece \u015firketinizin genel mali performans\u0131 hakk\u0131nda da bilgi edinebilirsiniz.<\/li>\n<\/ul>\n\n\n\n<p>\u0130\u015fletme defterinden bilan\u00e7oya ge\u00e7i\u015f, b\u00fcy\u00fcyen \u015firketinizin finansal sa\u011fl\u0131\u011f\u0131n\u0131 analiz etmeniz ve mali stratejiler geli\u015ftirmeniz a\u00e7\u0131s\u0131ndan olduk\u00e7a \u00f6nemlidir. \u00d6zellikle g\u00fc\u00e7l\u00fc ve s\u00fcrd\u00fcr\u00fclebilir bir \u015firkete sahip olmak i\u00e7in <a href=\"https:\/\/mukellef.co\/blog\/bilanco-esasina-gore-defter-nasil-tutulur\/\">bilan\u00e7o defteri<\/a>ne ge\u00e7i\u015f i\u015flemlerine \u00f6nem vermelisiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turkiyedeki_Sirketinizi_Mukellef_ile_Kurun_ve_Yonetin\"><\/span>T\u00fcrkiye\u2019deki \u015eirketinizi M\u00fckellef ile Kurun ve Y\u00f6netin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Siz de T\u00fcrkiye\u2019de \u015firket kurmak ve finansal s\u00fcre\u00e7lerinizi verimli bir \u015fekilde y\u00fcr\u00fctmek istiyorsan\u0131z, <a href=\"https:\/\/mukellef.co\/tr\/\">M\u00fckellef<\/a>\u2019ten destek almay\u0131 tercih edebilirsiniz. B\u00f6ylece online olarak \u015firketinizi ve <a href=\"https:\/\/mukellef.co\/robom\/\">\u00f6n muhasebe program\u0131<\/a> ile finansal s\u00fcre\u00e7lerinizi u\u00e7tan uca y\u00f6netebilirsiniz. M\u00fckellef sayesinde ayr\u0131cal\u0131kl\u0131 hizmetlere eri\u015febilir ve \u015firket kurulu\u015fu, mali i\u015flemler gibi konularda kolayl\u0131k elde edebilirsiniz. Detayl\u0131 bilgi i\u00e7in hemen bizimle ileti\u015fime ge\u00e7in.<\/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>\u0130\u015fletme defteri, \u00f6nemli bir muhasebe belgesi olarak \u015firketlerin finansal durumunu ve mali i\u015flemlerini kaydeder. Bu defterde; \u015firketin gelirleri, giderleri, bor\u00e7lar\u0131 ve varl\u0131klar\u0131 ile ilgili detayl\u0131 bilgiler d\u00fczenli bir \u015fekilde yer al\u0131r. \u0130\u015fletme defteri sayesinde finansal durumu izlemek, vergi \u00f6demelerini belirlemek ve yasal d\u00fczenlemelerle uyumlu bir \u015fekilde \u00e7al\u0131\u015fmak m\u00fcmk\u00fcnd\u00fcr. \u0130\u015fletme defterini genellikle muhasebe departman\u0131 ya da &#8230;<\/p>\n","protected":false},"author":25,"featured_media":6782,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-6759","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\/6759","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=6759"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/6759\/revisions"}],"predecessor-version":[{"id":11764,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/6759\/revisions\/11764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/6782"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=6759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=6759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=6759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}