{"id":9908,"date":"2025-04-11T14:48:36","date_gmt":"2025-04-11T11:48:36","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9908"},"modified":"2025-04-11T14:50:15","modified_gmt":"2025-04-11T11:50:15","slug":"defteri-kebir-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/defteri-kebir-nedir\/","title":{"rendered":"Defteri Kebir Nedir? Nas\u0131l D\u00fczenlenir?"},"content":{"rendered":"\n<p>Defterikebir i\u015fletmelerin finansal s\u00fcre\u00e7lerinde kullan\u0131lan olduk\u00e7a i\u015flevsel bir defter. Gelir-gider hesab\u0131nda kulland\u0131\u011f\u0131 ve sistematik \u015fekilde tutuldu\u011fu i\u00e7in mali y\u00f6netimde de hayli etkili. Finansal raporlar\u0131n haz\u0131rlanmas\u0131nda ve denetim i\u015flemlerindeyse \u00f6nemli g\u00f6rev \u00fcstlenir. Peki, defterikebir kimler taraf\u0131ndan ve nerede tutmal\u0131, tasdiki zorunlu mudur? Merak etti\u011finiz sorular\u0131n cevaplar\u0131na yaz\u0131m\u0131zdan 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\/defteri-kebir-nedir\/#Defteri_Kebir_Nedir\" >Defteri Kebir 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\/defteri-kebir-nedir\/#Defteri_Kebir_Kimler_Tarafindan_Tutulmalidir\" >Defteri Kebir Kimler Taraf\u0131ndan Tutulmal\u0131d\u0131r?<\/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\/defteri-kebir-nedir\/#Defteri_Kebirin_Gorevleri_Nelerdir\" >Defteri Kebirin G\u00f6revleri 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\/defteri-kebir-nedir\/#Defteri_Kebirde_Olmasi_Gerekenler\" >Defteri Kebirde Olmas\u0131 Gerekenler<\/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\/defteri-kebir-nedir\/#Defteri_Kebirde_Kaydedilen_Bilgiler\" >Defteri Kebirde Kaydedilen Bilgiler<\/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\/defteri-kebir-nedir\/#Defteri_Kebir_Nasil_Tutulur\" >Defteri Kebir Nas\u0131l Tutulur?<\/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\/defteri-kebir-nedir\/#Defteri_Kebir_Duzenleme_Kurallari\" >Defteri Kebir D\u00fczenleme Kurallar\u0131&nbsp;<\/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\/defteri-kebir-nedir\/#Defteri_Kebir_Ornegi\" >Defteri Kebir \u00d6rne\u011fi<\/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\/defteri-kebir-nedir\/#Defteri_Kebir_ile_Yevmiye_Defterinin_Farki\" >Defteri Kebir ile Yevmiye Defterinin Fark\u0131<\/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\/defteri-kebir-nedir\/#Defteri_Kebirin_Tasdiki_Zorunlu_mu\" >Defteri Kebirin Tasdiki Zorunlu mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/defteri-kebir-nedir\/#Defteri_Kebir_Kapanis_Tasdiki_Zorunlu_mu\" >Defteri Kebir Kapan\u0131\u015f Tasdiki Zorunlu mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/defteri-kebir-nedir\/#Mali_Kayitlarinizi_Mukellef_ile_Kolayca_Yonetin\" >Mali Kay\u0131tlar\u0131n\u0131z\u0131 M\u00fckellef ile Kolayca Y\u00f6netin!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_Nedir\"><\/span>Defteri Kebir Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defterindeki i\u015flemleri ilgili hesaplara sistemli \u015fekilde da\u011f\u0131tan ve bu hesaplar\u0131 i\u00e7inde sistematik olarak toplayan <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">muhasebe defteri<\/a> defterikebirdir. \u0130\u015fletmenin finansal durumunun takibi i\u00e7in \u00f6nemli olan bu defterin i\u00e7ine yevmiye defterindeki bilgiler yaz\u0131l\u0131r. Ard\u0131ndan hesaplar aras\u0131nda s\u0131n\u0131fland\u0131rma yap\u0131l\u0131r. Defterikebirin mali y\u00f6netimi kolayla\u015ft\u0131rmakla beraber gerekti\u011finde kan\u0131t olarak da kullan\u0131labildi\u011fini de s\u00f6ylemek gerekir.&nbsp;<\/p>\n\n\n\n<p>Defterikebir i\u015fletmelerin yasal y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmesine yard\u0131mc\u0131 olur. \u015eirketler defterikebir sayesinde b\u00fct\u00e7e planlamalar\u0131n\u0131 ve b\u00fcy\u00fcme stratejilerini etkili \u015fekilde s\u00fcrd\u00fcrebilir. \u00d6te yandan k\u00e2r ve zarar hesaplamalar\u0131n\u0131 yaparken ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirirken de kullan\u0131labilir. Ayr\u0131ca \u015firketler kredi al\u0131mlar\u0131nda ve yat\u0131r\u0131mc\u0131larla yap\u0131lan g\u00f6r\u00fc\u015fmelerde de bu defterden faydalanabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_Kimler_Tarafindan_Tutulmalidir\"><\/span>Defteri Kebir Kimler Taraf\u0131ndan Tutulmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u015fa\u011f\u0131da s\u0131ralanan i\u015fletmeler bu defteri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelirinin yar\u0131s\u0131ndan fazlas\u0131n\u0131 kamu g\u00f6revi niteli\u011findeki i\u015flere harcayan vak\u0131flar taraf\u0131ndan kurulan ticari i\u015fletmeler ile bunlara benzeyen ve t\u00fczel ki\u015fili\u011fi bulunmayan ticari te\u015fekk\u00fcller,<\/li>\n\n\n\n<li>Devlet, il \u00f6zel idaresi, belediye ve k\u00f6y, di\u011fer kamu t\u00fczel ki\u015fileri taraf\u0131ndan kurulan ve t\u00fczel ki\u015fili\u011fi bulunmayan ticari i\u015fletmeler,<\/li>\n\n\n\n<li>Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler,<\/li>\n\n\n\n<li>Kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler,<\/li>\n\n\n\n<li>Tacir (ger\u00e7ek ve t\u00fczel ki\u015fi),<\/li>\n\n\n\n<li>Anonim \u015firketler,<\/li>\n\n\n\n<li>Limited \u015firketler,<\/li>\n\n\n\n<li>\u015eah\u0131s \u015firketleri,<\/li>\n\n\n\n<li>Kooperatifler.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebirin_Gorevleri_Nelerdir\"><\/span>Defteri Kebirin G\u00f6revleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali y\u00f6netimi kolayla\u015ft\u0131ran defterikebirin pek \u00e7ok g\u00f6revi vard\u0131r. Defter kayd\u0131 sayesinde bu g\u00f6revler kolayca yerine getirilebilir. Her ticari i\u015flemin tarihli ve s\u0131ral\u0131 \u015fekilde kaydedildi\u011fi bu defter i\u015fletmenin gelir-gider ve bor\u00e7lu-alacakl\u0131 ili\u015fkilerinin tespitine destek olur. \u0130\u00e7 ve d\u0131\u015f denetimlerin \u015feffaf \u015fekilde izlenebilir olmas\u0131n\u0131 sa\u011flamas\u0131yla beraber vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesinde de kullan\u0131l\u0131r. Buna ek olarak muhasebe kay\u0131tlar\u0131n\u0131n d\u00fczenlenmesinde ve mali durumun d\u00fczenli takip edilmesinde etkilidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebirde_Olmasi_Gerekenler\"><\/span>Defteri Kebirde Olmas\u0131 Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011f h\u00fckm\u00fcnce defterikebirde bulundurulmas\u0131 gereken bilgiler vard\u0131r. Defterikebirde olmas\u0131 zorunlu bilgiler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Toplu hesaplarda yard\u0131mc\u0131 nihai hesap isimleri,<\/li>\n\n\n\n<li>Yevmiye defteri madde s\u0131ra numaras\u0131,<\/li>\n\n\n\n<li>Tarih,<\/li>\n\n\n\n<li>Tutar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebirde_Kaydedilen_Bilgiler\"><\/span>Defteri Kebirde Kaydedilen Bilgiler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Noterlerin ve Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn yapaca\u011f\u0131 a\u00e7\u0131l\u0131\u015f onaylar\u0131 defterin ilk sayfas\u0131na yaz\u0131l\u0131r. \u0130\u015fte onay sayfas\u0131nda ge\u00e7en bilgiler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Defter sahibi ger\u00e7ek ki\u015fiyse o ki\u015finin ad\u0131 ve soyad\u0131, t\u00fczel ki\u015fiyse \u00fcnvan\u0131,<\/li>\n\n\n\n<li>Tacir sermaye \u015firketine sahipse taahh\u00fct edilen ve \u00f6denen sermeye miktar\u0131,<\/li>\n\n\n\n<li>Onay\u0131 yapan kurumun resm\u00ee m\u00fchr\u00fc ve imzas\u0131,<\/li>\n\n\n\n<li>Vergi dairesi ve vergi kimlik numaras\u0131,<\/li>\n\n\n\n<li>Defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6nemi,<\/li>\n\n\n\n<li>Defterin ka\u00e7 sayfa oldu\u011fu,<\/li>\n\n\n\n<li>Defter sahibinin ileti\u015fim bilgileri,<\/li>\n\n\n\n<li>Onay tarihi ve numaras\u0131,<\/li>\n\n\n\n<li>\u015eirketin faaliyet konusu,<\/li>\n\n\n\n<li>\u015eirketin merkezi,<\/li>\n\n\n\n<li>MERS\u0130S numaras\u0131,<\/li>\n\n\n\n<li>Defterin t\u00fcr\u00fc.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-nasil-tutulur-1024x684.jpg\" alt=\"defteri kebir nas\u0131l tutulur\" class=\"wp-image-9915\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-nasil-tutulur-1024x684.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-nasil-tutulur-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-nasil-tutulur-768x513.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-nasil-tutulur-1536x1026.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/defteri-kebir-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=\"Defteri_Kebir_Nasil_Tutulur\"><\/span>Defteri Kebir Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelirleri, giderleri, bor\u00e7lar\u0131, alacaklar\u0131 ve kayd\u0131 yap\u0131lan faaliyetleri \u015firketler y\u00fcr\u00fct\u00fcr. Finansal i\u015flemleri d\u00fczenleyecek olan bu defterin tutulmas\u0131 i\u00e7in baz\u0131 ad\u0131mlar\u0131n izlenmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>\u0130lk olarak herhangi bir ticari i\u015flem yap\u0131l\u0131rken bu i\u015flemin tarihiyle kaydedilmesi gerekir. Ard\u0131ndan varl\u0131klar, bor\u00e7lar, gelirler ve giderler s\u0131n\u0131fland\u0131r\u0131larak hesap plan\u0131 yap\u0131lmal\u0131d\u0131r. B\u00fcy\u00fck deftere kaydedilen her i\u015flem fatura, makbuz ve s\u00f6zle\u015fme gibi belgelerle desteklenir. Fi\u015fin t\u00fcr\u00fc ve numaras\u0131 yaz\u0131ld\u0131ktan sonra yevmiye numaras\u0131 k\u0131sm\u0131n\u0131 doldurmakla devam edilebilir. Son olarak kaydedilen bilgiler ayl\u0131k ve y\u0131ll\u0131k \u015fekilde hesaplanabilir.<\/p>\n\n\n\n<p>T\u00fcm bu i\u015flemler e-defter \u015feklinde de yap\u0131labilir. Gerekli prosed\u00fcrleri eksiksiz ve hatas\u0131z tamamland\u0131ktan sonra s\u00fcreci h\u0131zland\u0131rmak i\u00e7in profesyonel destek almak faydal\u0131 olabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_Duzenleme_Kurallari\"><\/span>Defteri Kebir D\u00fczenleme Kurallar\u0131&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defterikebir haz\u0131rlanma s\u00fcrecinde i\u015fletmelerin dikkat etmesi gereken baz\u0131 kurallar bulunur. A\u015fa\u011f\u0131daki d\u00fczenleme kurallar\u0131n\u0131n uygulanmas\u0131 zorunludur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kay\u0131tlarda k\u0131saltmalar, rakamlar, harfler ve semboller kullan\u0131l\u0131yorsa bunlar anlamlar\u0131n \u00fczerinde etkisiz olmas\u0131 gerekir.<\/li>\n\n\n\n<li>\u0130\u015fletmelerde yap\u0131lan i\u015flemlerin muhasebe fi\u015fi, bordro ve primanota gibi eklerinde yetkili y\u00f6neticilerin imzalar\u0131 ve paraflar\u0131 olmas\u0131 zorunlu g\u00f6r\u00fcl\u00fcr.<\/li>\n\n\n\n<li>Tasdikli defterin yapraklar\u0131n\u0131n s\u0131ras\u0131 bozulmadan korunmal\u0131d\u0131r.<\/li>\n\n\n\n<li>\u0130\u015flemlerin i\u015fin hacmine ve gere\u011fine uygun olmas\u0131yla beraber muhasebenin d\u00fczenini bozmayacak bir zamanda kaydedilmesi do\u011frudur.<\/li>\n\n\n\n<li>Vergi Usul Kanunu&#8217;na g\u00f6re defterikebir T\u00fcrk\u00e7e tutulmas\u0131 ve T\u00fcrk para birimi kullan\u0131lmas\u0131 \u00f6nemlidir.<\/li>\n\n\n\n<li>Defter kay\u0131tlar\u0131 bo\u015fluk b\u0131rak\u0131lmadan ve sat\u0131r atlanmadan yaz\u0131lmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Ciltli defterlerde defter sayfalar\u0131n\u0131n ciltten ayr\u0131lmadan saklanmas\u0131 \u015fartt\u0131r.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_Ornegi\"><\/span>Defteri Kebir \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defterikebir bilan\u00e7o ve gelir tablosu gibi muhasebe raporlar\u0131n\u0131n haz\u0131rlanmas\u0131nda kullan\u0131labilir. \u0130\u015fte \u015firketin i\u00e7 ve d\u0131\u015f denetimini kolayla\u015ft\u0131ran defterikebir \u00f6rne\u011fi: kebir hesap numaras\u0131, tarih aral\u0131\u011f\u0131, tarih, fi\u015f t\u00fcr\u00fc, fi\u015f no, yevmiye numaras\u0131, bor\u00e7, alacak, genel toplam.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_ile_Yevmiye_Defterinin_Farki\"><\/span>Defteri Kebir ile Yevmiye Defterinin Fark\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defterikebir ile yevmiye defterinin baz\u0131 farklar\u0131 mevcut. Bu farklar \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Defterikebirde toplu hesaplara ait ayr\u0131nt\u0131lar vard\u0131r. Yevmiye defterindeyse bor\u00e7lu ve alacakl\u0131 hesap bilgileri yer al\u0131r.&nbsp;<\/li>\n\n\n\n<li>Her i\u015flem tarih s\u0131ras\u0131yla yevmiye defterine yaz\u0131l\u0131rken bu i\u015flemlerin toplam bakiyesinin takibiyse defterikebirden yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Yevmiye defteri i\u015flem baz\u0131nda ayr\u0131nt\u0131 verirken defterikebir genel hesap bilgilerini i\u00e7erir.<\/li>\n\n\n\n<li>Yevmiye defterinde her kayd\u0131n dayand\u0131\u011f\u0131 belgelerin t\u00fcr\u00fc, tarihleri ve say\u0131lar\u0131 yaz\u0131l\u0131r. Defterikebirdeyse b\u00f6yle bir detay yoktur.&nbsp;<\/li>\n\n\n\n<li>Yevmiye defterinde g\u00fcnl\u00fck muhasebe kay\u0131tlar\u0131 tutulurken defterikebirde yevmiye defterinden aktar\u0131lan ve i\u015flem gruplar\u0131na g\u00f6re d\u00fczenlenen daha kapsaml\u0131 bilgiler bulunur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebirin_Tasdiki_Zorunlu_mu\"><\/span>Defteri Kebirin Tasdiki Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu uyar\u0131nca ilk a\u00e7\u0131l\u0131\u015f i\u00e7in defterikebirin tasdiki gerekir. 1 Ocak 2025 tarihinden itibaren <a href=\"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/\">e-defter uygulamas\u0131na<\/a> d\u00e2hil olma zorunlulu\u011fu getirilen m\u00fckellefler, belirli \u015fartlar\u0131 kar\u015f\u0131l\u0131yorsa yevmiye ve kebir defterlerine noter ya da Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onay\u0131 yap\u0131lmas\u0131 s\u00f6z konusu de\u011fildir. M\u00fckelleflerin bilan\u00e7o esas\u0131na g\u00f6re defter tutmak zorunda olmas\u0131 ve ihtiyari bilan\u00e7o esas\u0131na g\u00f6re defter tutmay\u0131 tercih etmesi bu \u015fartlar aras\u0131nda yer al\u0131r.&nbsp;<\/p>\n\n\n\n<p>Fiziki ortamda tutulan defterikebirin a\u00e7\u0131l\u0131\u015f onay\u0131ysa kurulu\u015f s\u0131ras\u0131nda ve kullan\u0131lmaya ba\u015flamadan \u00f6nce yap\u0131labilir. Defterikebir her hesap d\u00f6nemi i\u00e7in a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmas\u0131 gereken muhasebe defterleri aras\u0131ndad\u0131r. Dolay\u0131s\u0131yla m\u00fckelleflerin ilk a\u00e7\u0131l\u0131\u015ftan sonraki d\u00f6nemlerde defterin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk ay\u0131ndan \u00f6nceki ay\u0131n sonuna kadar bu defteri notere tasdik ettirmesi gerekir.&nbsp;<\/p>\n\n\n\n<p>A\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n direkt olarak noter taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131 h\u00e2llerde noter, ticaret sicili tasdiknamesinin asl\u0131n\u0131 ibraz etme amac\u0131yla saklamal\u0131d\u0131r. Bu sebeple m\u00fckellefin defterikebire ticaret sicili tasdiknamesini de yapt\u0131rm\u0131\u015f olmas\u0131 gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defteri_Kebir_Kapanis_Tasdiki_Zorunlu_mu\"><\/span>Defteri Kebir Kapan\u0131\u015f Tasdiki Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kapan\u0131\u015f onay\u0131na tabi defterler aras\u0131nda defterikebir yoktur. Kapan\u0131\u015f tasdiki zorunlu olan defterler yevmiye defteri ve y\u00f6netim kurulu karar defteridir. Yevmiye defterinin izleyen hesap d\u00f6neminin alt\u0131nc\u0131 ay\u0131nda onaylanmas\u0131 gerekir. Y\u00f6netim kurulu karar defteriyse izleyen hesap d\u00f6neminin birinci ay\u0131n\u0131n sonunda tasdik edilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Kayitlarinizi_Mukellef_ile_Kolayca_Yonetin\"><\/span>Mali Kay\u0131tlar\u0131n\u0131z\u0131 M\u00fckellef ile Kolayca Y\u00f6netin!<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 \u015firket kurulu\u015fundan y\u00f6netim s\u00fcrecine kadar her a\u015famada size destek sa\u011fl\u0131yoruz. Payla\u015ft\u0131\u011f\u0131n\u0131z t\u00fcm bilgileri g\u00fc\u00e7l\u00fc \u015fifreleme y\u00f6ntemlerimizle koruyarak g\u00fcvenli hizmet sunuyoruz. \u00dcstelik i\u015flemlerinizi fiziksel bir s\u0131n\u0131rlama olmadan tek bir panel \u00fczerinden tamamlaman\u0131z\u0131 sa\u011fl\u0131yoruz.<\/p>\n\n\n\n<p>Siz de i\u015fletmeniz i\u00e7in gerekli prosed\u00fcrleri h\u0131zl\u0131ca halletmek ve s\u00fcreci etkili y\u00f6netmek istiyorsan\u0131z hemen M\u00fckellef&#8217;e kay\u0131t olabilirsiniz. <a href=\"https:\/\/mukellef.co\/tr\/online-muhasebe\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Online muhasebe<\/a> program\u0131m\u0131zdan yararlanabilir, cari hesap ve banka hareketlerinizin otomatik olarak e\u015flemesiyle birlikte t\u00fcm i\u015flemlerinizi kolayca takip edebilirsiniz.\u00a0<\/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<p><\/p>\n\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/File\/GeneratePdf?mevzuatNo=16859&amp;mevzuatTur=Teblig&amp;mevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/File\/GeneratePdf?mevzuatNo=16859&amp;mevzuatTur=Teblig&amp;mevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.siviltoplum.gov.tr\/kurumlar\/siviltoplum.gov.tr\/derbis-kullanici-kilavuzu\/TASDIK-DEFTERI-ISLEMLERI.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.siviltoplum.gov.tr\/kurumlar\/siviltoplum.gov.tr\/derbis-kullanici-kilavuzu\/TASDIK-DEFTERI-ISLEMLERI.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.edefter.gov.tr\/sss.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.edefter.gov.tr\/sss.html<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dergipark.org.tr\/tr\/download\/article-file\/146158\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/dergipark.org.tr\/tr\/download\/article-file\/146158<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ankara.gib.gov.tr\/yardim-ve-kaynaklar\/anlasmali-matbaalarin-dikkatine#:~:text=2-%202025%20y\u0131l\u0131nda%20yap\u0131lacak%20anla\u015fmalar,Birmilyonsekizy\u00fczonyedibindokuzy\u00fczon\u00fc\u00e7%20T\u00fcrk%20Liras\u0131)&#039;dir\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ankara.gib.gov.tr\/yardim-ve-kaynaklar\/anlasmali-matbaalarin-dikkatine#:~:text=2-%202025%20y\u0131l\u0131nda%20yap\u0131lacak%20anla\u015fmalar,Birmilyonsekizy\u00fczonyedibindokuzy\u00fczon\u00fc\u00e7%20T\u00fcrk%20Liras\u0131)&#8217;dir<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/10\/20191019-4.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/10\/20191019-4.htm<\/a><\/li>\n\n\n\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<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Defterikebir i\u015fletmelerin finansal s\u00fcre\u00e7lerinde kullan\u0131lan olduk\u00e7a i\u015flevsel bir defter. Gelir-gider hesab\u0131nda kulland\u0131\u011f\u0131 ve sistematik \u015fekilde tutuldu\u011fu i\u00e7in mali y\u00f6netimde de hayli etkili. Finansal raporlar\u0131n haz\u0131rlanmas\u0131nda ve denetim i\u015flemlerindeyse \u00f6nemli g\u00f6rev \u00fcstlenir. Peki, defterikebir kimler taraf\u0131ndan ve nerede tutmal\u0131, tasdiki zorunlu mudur? Merak etti\u011finiz sorular\u0131n cevaplar\u0131na yaz\u0131m\u0131zdan ula\u015fabilirsiniz. Defteri Kebir Nedir? Yevmiye defterindeki i\u015flemleri ilgili hesaplara &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9934,"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-9908","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\/9908","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=9908"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9908\/revisions"}],"predecessor-version":[{"id":9935,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9908\/revisions\/9935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9934"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}