{"id":1823,"date":"2022-05-31T13:24:33","date_gmt":"2022-05-31T10:24:33","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=1823"},"modified":"2024-12-27T15:34:17","modified_gmt":"2024-12-27T12:34:17","slug":"mali-musavir-nedir","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/mali-musavir-nedir\/","title":{"rendered":"Mali M\u00fc\u015favir Nedir?"},"content":{"rendered":"<p>Bir firman\u0131n veya i\u015fletmenin muhasebe kay\u0131tlar\u0131n\u0131 tutan, bor\u00e7 hesap giri\u015flerini d\u00fczenleyen, hesap bilgilerini kontrol eden k\u0131sacas\u0131 b\u00fct\u00fcn mali i\u015flerini yapan ki\u015fiye Mali M\u00fc\u015favir ad\u0131 verilir.&nbsp;<\/p>\n<h2><b>Mali M\u00fc\u015favir Ne \u0130\u015f Yapar?<\/b><\/h2>\n<p>Devlet taraf\u0131ndan yetkilendirilen ve beyanname vermek, defter tutmak ve daha bir\u00e7ok i\u015flemi ger\u00e7ekle\u015ftiren mali m\u00fc\u015favirler, g\u00f6revli olduklar\u0131 firman\u0131n, t\u00fcm mali i\u015flemlerini d\u00fczenler. Gelir ve giderlerini defterlere kaydederek firman\u0131n vergi beyannamelerini d\u00fczenler.&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\u0130\u015fletmenin <a href=\"https:\/\/mavvo.com.tr\/blog\/top-5-muhasebe-programlari\/\" data-internallinksmanager029f6b8e52c=\"27\" title=\"T\u00fcrkiye&#039;de En \u00c7ok Kullan\u0131lan Muhasebe Programlar\u0131 2026\">muhasebe sistemi<\/a>ni d\u00fczenler.<\/li>\n<li aria-level=\"1\">Banka mutabakatlar\u0131n\u0131 kontrol eder.<\/li>\n<li aria-level=\"1\">Vergi, fon, gecikme f<a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>zi gibi ceza i\u015flemlerinde olan uyu\u015fmazl\u0131klar\u0131 \u00e7\u00f6zer.&nbsp;<\/li>\n<li aria-level=\"1\">Tahakkuk fi\u015flerini m\u00fckellefe g\u00f6nderir.<\/li>\n<li aria-level=\"1\">Vergilerin \u00f6denmesi gereken tarihi m\u00fckellefe bildirir.<\/li>\n<li aria-level=\"1\">Firman\u0131n gelir tablosu, bilan\u00e7o olmak \u00fczere mali i\u015flemleri d\u00fczenler.<\/li>\n<li aria-level=\"1\">Finansal tablolar\u0131 ve muhasebe evraklar\u0131n\u0131 kontrol eder.<\/li>\n<li aria-level=\"1\">Firman\u0131n devir, tasfiye gibi i\u015flemlerinde m\u00fckellefe yard\u0131mc\u0131 olur.<\/li>\n<li aria-level=\"1\">\u00d6nemli olan toplant\u0131lar i\u00e7in gerekli evraklar\u0131 haz\u0131rlayarak, m\u00fckellefe teslim eder.&nbsp;<\/li>\n<\/ul>\n<h2><b>Serbest Muhasebeci Mali M\u00fc\u015favir Nedir?<\/b><\/h2>\n<p>Serbest Muhasebeci <a href=\"https:\/\/mavvo.com.tr\/blog\/mali-musavir-nedir\/\">Mali M\u00fc\u015favir<\/a> (<a href=\"https:\/\/mavvo.com.tr\/blog\/mali-musavir-nedir\/\">SMMM<\/a>), herhangi bir firma veya i\u015fletmeye ba\u011fl\u0131 olmadan \u00e7al\u0131\u015fan ve muhasebe i\u015flerini y\u00fcr\u00fcten ki\u015filere denir. SMMM\u2019ler, i\u015fletmelerin mevzuatlar\u0131na uygun olacak \u015fekilde defterlerini tutar. Genel olarak \u00fcniversitelerin i\u015fletme, maliye, iktisat, kamu y\u00f6netimi b\u00f6l\u00fcmlerinden mezun olan SMMM\u2019ler, mezun olduktan sonra staj i\u015flemlerini tamamlamalar\u0131n\u0131n ard\u0131ndan bakanl\u0131k taraf\u0131ndan yap\u0131lan s\u0131navlara girerler. Bu s\u0131navdan gerekli puan\u0131n al\u0131nmas\u0131 durumunda Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu kapsam\u0131nda meslek icras\u0131 hakk\u0131 kazanmaktad\u0131rlar.&nbsp;<\/p>\n<h2><b>SMMM Ne \u0130\u015f Yapar?<\/b><\/h2>\n<ul>\n<li aria-level=\"1\">\u0130\u015fletmelerin muhasebe sistemlerini geli\u015ftirmeye katk\u0131 sa\u011flar.<\/li>\n<li aria-level=\"1\">Mali tablo gibi konularda i\u015fletmelere yard\u0131mc\u0131 olur.<\/li>\n<li aria-level=\"1\">Firmalar\u0131n vergi i\u015flemlerini y\u00fcr\u00fct\u00fcr.&nbsp;<\/li>\n<li aria-level=\"1\">\u0130\u015fletmelerin yasal y\u00fck\u00fcml\u00fcl\u00fcklerini takip ederek, m\u00fckellefi bilgilendirir.&nbsp;<\/li>\n<li aria-level=\"1\">B\u00fct\u00e7e ve finans tahminlerini haz\u0131rlamak&nbsp;<\/li>\n<li aria-level=\"1\">Ay sonu, y\u0131l sonu kazan\u00e7 ve kapan\u0131\u015f hesab\u0131 yapmak<\/li>\n<li aria-level=\"1\">Hesap bilgilerini toplay\u0131p analiz etme<\/li>\n<li aria-level=\"1\">\u0130\u015fletmeye <a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>t k\u00e2r, zarar tablosu olu\u015fturmak&nbsp;<\/li>\n<li aria-level=\"1\">\u0130\u015fletme departmanlar\u0131na g\u00f6re b\u00fct\u00e7e belirleme&nbsp;<\/li>\n<\/ul>\n<h2><b>Yeminli Mali M\u00fc\u015favir Nedir?<\/b><\/h2>\n<p>Bir \u015firketin veya i\u015fletmenin, mali belgelerinin do\u011frulu\u011funu ve d\u00fczenini sa\u011flayan yetkili ki\u015filere Yeminli Mali M\u00fc\u015favir denir. Vergi, finansal kay\u0131tlar, beyanname gibi belgelerin do\u011frulu\u011funu denetleyerek tasdikler. \u201cYeminli Mali M\u00fc\u015favir\u201d \u00fcnvan\u0131na sahip olmak isteyen ki\u015filerin en az 10 y\u0131l SMMM olarak g\u00f6rev yapm\u0131\u015f olmas\u0131 gerekmektedir.<\/p>\n<h2><b>Yeminli Mali M\u00fc\u015favir \u0130le SMMM Aras\u0131ndaki Fark Nedir?<\/b><\/h2>\n<p>Yeminli mali m\u00fc\u015favir ve SMMM\u2019ler aras\u0131ndaki en \u00f6nemli fark yerine getirilmesi gereken g\u00f6rev ve sorumluluklard\u0131r. Yeminli mali m\u00fc\u015favirlerin, SMMM\u2019lerin yapm\u0131\u015f oldu\u011fu baz\u0131 i\u015flemleri yeminli olduklar\u0131 i\u00e7in yapmalar\u0131 yasakt\u0131r. Bu durumlara \u00f6rnek verecek olursak;&nbsp;<\/p>\n<p>Yeminli mali m\u00fc\u015favirler, muhasebe defteri tutamaz, kendi i\u015f yerini a\u00e7amaz ve herhangi bir muhasebe b\u00fcrosuna ortak olamazlar.&nbsp;<\/p>\n<h2><b>E-ticaret i\u00e7in Mali M\u00fc\u015favir ile \u00c7al\u0131\u015fmak<\/b><\/h2>\n<p><a href=\"https:\/\/mavvo.com.tr\/pazaryeri-entegrasyonu\/\" data-internallinksmanager029f6b8e52c=\"12\" title=\"Pazaryeri Entegrasyonu\">E-ticaret<\/a>e girmeyi d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z, ilk ad\u0131m\u0131 atmak i\u00e7in bir mali m\u00fc\u015favir taraf\u0131ndan yard\u0131m alman\u0131z gerekecektir. Gerekli belgelerinizi, birlikte \u00e7al\u0131\u015faca\u011f\u0131n\u0131z mali m\u00fc\u015favire ilettikten sonra \u015firket a\u00e7ma i\u015flemleriniz ba\u015flar. \u015eirket a\u00e7mak i\u00e7in gerekli olan b\u00fct\u00fcn i\u015flemleri, mali m\u00fc\u015favir yapar. B\u00f6ylelikle i\u015f y\u00fck\u00fcn\u00fcz b\u00fcy\u00fck \u00f6l\u00e7\u00fcde azalm\u0131\u015f olur. \u00c7al\u0131\u015ft\u0131\u011f\u0131n\u0131z mali m\u00fc\u015favirin, vergi kanunlar\u0131 kapsam\u0131nda vergi dairesine kay\u0131t yapt\u0131rma, gelir ve gider takibinin yapma, muhasebe i\u015flerini y\u00fcr\u00fctme gibi i\u015flemleri yapmas\u0131 gerekir.&nbsp;<\/p>\n<h2><b>\u015eirket Kurulu\u015fu \u0130\u00e7in Mali M\u00fc\u015favir \u0130le \u00c7al\u0131\u015fmak Zorunlu Mudur?<\/b><\/h2>\n<p>\u015eirket kurmak i\u00e7in bir mali m\u00fc\u015favirle \u00e7al\u0131\u015fmak zorunda de\u011filsiniz. Gerekli olan belgeler ile vergi dairesine <a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">ba\u015fvuru<\/a> yapabilirsiniz. Sonras\u0131nda yap\u0131lmas\u0131 gereken i\u015flemleri yaparak, \u015firket kurulum i\u015fleminizi ger\u00e7ekle\u015ftirebilirsiniz. Ancak bu i\u015flemlerin eksiksiz olarak yap\u0131lmas\u0131 i\u00e7in bir mali m\u00fc\u015favir ile \u00e7al\u0131\u015fabilirsiniz. Bir mali m\u00fc\u015favirle \u00e7al\u0131\u015fmak hem i\u015f y\u00fck\u00fcn\u00fcz\u00fc azalt\u0131r hem de i\u015flemlerin do\u011fru ve eksiksiz bir \u015fekilde yapman\u0131z\u0131 sa\u011flar. E\u011fer muhasebe i\u015flerinden anl\u0131yorsan\u0131z, kendi \u015firketinizin muhasebe i\u015fleriyle ilgilenebilirsiniz.&nbsp;<\/p>\n<h2><b>Mali M\u00fc\u015favir \u00dccretleri Nedir?<\/b><\/h2>\n<p>Mali m\u00fc\u015favir \u00fccretleri, yap\u0131lan i\u015fe ve taleplere g\u00f6re de\u011fi\u015fiklik g\u00f6stermektedir. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan tarifeye g\u00f6re, mali m\u00fc\u015fterilere \u00f6denmesi gereken defter tutma bedeli 95 lira ile 2 bin 214 lira aras\u0131nda, \u015firket kurulum i\u015flemleri i\u00e7in \u00f6denecek tutar 2 bin 757 lira, de\u011fi\u015fiklik i\u00e7in ise 2 bin 960 liraya kadar \u00f6deme yap\u0131lmas\u0131 gerekecek.&nbsp;<\/p>\n<h2><b>\u015eirket Kurulurken Mali M\u00fc\u015favire \u00dccret Ne \u00d6denir?<\/b><\/h2>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen tarifeye g\u00f6re, \u015firket kurulum i\u015flemleri i\u00e7in mali m\u00fc\u015favirlere \u00f6denecek tutar 245 TL ile 2 bin 758 TL aras\u0131nda de\u011fi\u015fmektedir.<\/p>\n<p>Sizde \u015firket kurulum i\u015flemleriniz ve sonras\u0131ndaki a\u015famalar i\u00e7in gerekli olan i\u015flemleri, maki m\u00fc\u015favir yard\u0131m\u0131yla kolayca yapabilirsiniz.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;1823&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\u0130\u00e7eri\u011fi Oyla&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Mali M\u00fc\u015favir Nedir?&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0130\u00e7eri\u011fi Oyla<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bir firman\u0131n veya i\u015fletmenin muhasebe kay\u0131tlar\u0131n\u0131 tutan, bor\u00e7 hesap giri\u015flerini d\u00fczenleyen, hesap bilgilerini kontrol eden k\u0131sacas\u0131 b\u00fct\u00fcn mali i\u015flerini yapan ki\u015fiye Mali M\u00fc\u015favir ad\u0131 verilir.&nbsp; Mali M\u00fc\u015favir Ne \u0130\u015f Yapar? Devlet taraf\u0131ndan yetkilendirilen ve beyanname vermek, defter tutmak ve daha bir\u00e7ok i\u015flemi ger\u00e7ekle\u015ftiren mali m\u00fc\u015favirler, g\u00f6revli olduklar\u0131 firman\u0131n, t\u00fcm mali i\u015flemlerini d\u00fczenler. Gelir ve giderlerini [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":1824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,51],"tags":[90],"class_list":{"0":"post-1823","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-editorun-secimi","8":"category-muhasebe","9":"tag-mali-musavir"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=1823"}],"version-history":[{"count":1,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1823\/revisions"}],"predecessor-version":[{"id":4769,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/1823\/revisions\/4769"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/1824"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=1823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=1823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=1823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}