{"id":3253,"date":"2024-01-07T23:43:39","date_gmt":"2024-01-07T20:43:39","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=3253"},"modified":"2024-12-30T14:58:10","modified_gmt":"2024-12-30T11:58:10","slug":"enflasyon-muhasebesi-nedir","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/enflasyon-muhasebesi-nedir\/","title":{"rendered":"Enflasyon Muhasebesi Nedir? Enflasyon Muhasebesi Nas\u0131l Yap\u0131l\u0131r?"},"content":{"rendered":"\n

Enflasyon Muhasebesi Nedir?<\/h2>\n\n\n\n

Enflasyon, genel olarak mal ve hizmetlerin fiyatlar\u0131n\u0131n s\u00fcrekli olarak artmas\u0131 olarak tan\u0131mlan\u0131r. Enflasyon muhasebesi ise bu fiyat art\u0131\u015flar\u0131n\u0131n ekonomik etkilerini analiz etmek i\u00e7in kullan\u0131lan bir muhasebe y\u00f6ntemidir. Enflasyon muhasebesi, bir \u00fclkenin ekonomik durumunu anlamak ve de\u011ferlendirmek i\u00e7in \u00f6nemli bir ara\u00e7t\u0131r. Bu muhasebe y\u00f6ntemi, maddi varl\u0131klar\u0131n enflasyondan ar\u0131nd\u0131rmak ve ger\u00e7ek parasal de\u011ferleri \u00fczerinden muhasebe yapmak i\u00e7in yap\u0131l\u0131r. <\/p>\n\n\n\n

Enflasyon Muhasebesi Nas\u0131l Yap\u0131l\u0131r? Enflasyon Muhasebesi Nas\u0131l Hesaplan\u0131r?<\/h2>\n\n\n\n
\nhttps:\/\/youtu.be\/hGDlT6mw66A\n<\/div><\/figure>\n\n\n\n

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Fiyat Endeksleri Kullan\u0131m\u0131<\/strong>:<\/h3>\n

Enflasyon muhasebesinde kullan\u0131lan temel ara\u00e7lardan biri fiyat endeksleridir. T\u00fcketici Fiyat Endeksi (T\u00dcFE) ve Toptan E\u015fya Fiyat Endeksi (TEFE) gibi endeksler, fiyatlar\u0131n genel seviyesini \u00f6l\u00e7mek i\u00e7in kullan\u0131l\u0131r. Bu endeksler, belli bir referans d\u00f6nemi ile kar\u015f\u0131la\u015ft\u0131r\u0131larak enflasyon oran\u0131 hesaplan\u0131r.<\/p>\n

Sepet Metodu<\/strong>:<\/h3>\n

Enflasyon muhasebesinde sepet metodu da s\u0131k\u00e7a kullan\u0131l\u0131r. Bu y\u00f6ntemde, belirli bir d\u00f6nem i\u00e7in t\u00fcketilen mal ve hizmetlerin a\u011f\u0131rl\u0131kl\u0131 ortalamas\u0131 al\u0131n\u0131r. Daha sonra bu sepetin maliyet<\/a>i, \u00f6nceki d\u00f6nemle kar\u015f\u0131la\u015ft\u0131r\u0131larak enflasyon oran\u0131 hesaplan\u0131r.<\/p>\n

D\u0130A’da Enflasyon Muhasebesi Nas\u0131l Yap\u0131l\u0131r?<\/h2>\n

Stoklar \u0130\u00e7in Enflasyon Muhasebesi<\/strong><\/p>\n

Y\u00f6netmeli\u011fe g\u00f6re stoklar i\u00e7in 2023 y\u0131l\u0131nda basit ortalama y\u00f6ntemi kullanmam\u0131z \u00f6nerilmi\u015f olup, 2024 y\u0131l\u0131nda se\u00e7ece\u011fimiz y\u00f6ntemi 3 y\u0131l boyunca kullanma zorunlulu\u011fumuz bulunmaktad\u0131r. 2023 y\u0131l\u0131 i\u00e7in hareketli ortalama kullanmak istiyorsak, hareket tablosu otomatik gelmeyecektir. Hareket tablosunun manuel doldurulmas\u0131 gerekmektedir.<\/p>\n

Demirba\u015flar:<\/strong> Demirba\u015flara enflasyon muhasebesi uygulamadan \u00f6nce hesap plan\u0131nda her bir demirba\u015f i\u00e7in alt hesap a\u00e7\u0131lmas\u0131 gerekmektedir. Demirba\u015flarda deftere kay\u0131t tarihi esas al\u0131naca\u011f\u0131 i\u00e7in bu bilgi demirba\u015f kart\u0131ndan otomatik set edecek \u015fekilde ba\u011flant\u0131 kurulmu\u015ftur.\u00a0Demirba\u015f kart\u0131 olmayan i\u015flemler i\u00e7in manuel giri\u015f sa\u011flanacakt\u0131r.<\/p>\n

Demirba\u015flara enflasyon muhasebesi uygulamadan \u00f6nce enflasyon de\u011ferlemesini evet konumuna getirmemiz gerekmektedir.\u00a0<\/p>\n

\"\"<\/p>\n

Amortisman Hesaplama ekran\u0131nda ilgili Demirba\u015f se\u00e7ilir,\u00a0<\/strong>\u0130\u015fleme Ba\u015fla\u00a0<\/strong>se\u00e7ene\u011fi ile\u00a0\u00dcFE Oranlar\u0131\u00a0tablosuna g\u00f6re\u00a0D\u00fczeltme \/ Ta\u015f\u0131ma Katsay\u0131\u00a0hesaplanmaktad\u0131r.<\/p>\n

\"\"<\/p>\n

Amortisman ve De\u011ferleme Tablosu\u00a0<\/strong>ekran\u0131 enflasyon d\u00fczeltme ile ilgili yeni eklenen kolonlardan takip edilecektir.<\/p>\n

\"\"<\/p>\n

Sabit K\u0131ymet Enflasyon Fark , Amortisman Enflasyon Fark\u00a0tutarlar\u0131n\u0131n muhasebele\u015ftirme i\u015flemi i\u00e7in sat\u0131rlar\u0131 eklenmi\u015ftir.\u00a0\u0130lgili Muhasebe Hesap Kodu ve Kar\u015f\u0131l\u0131k Hesap Kodu eklenerek muhasebele\u015ftirme kayd\u0131 yap\u0131l\u0131r.<\/p>\n

\"\"<\/p>\n

Muhasebe Ba\u011flant\u0131 Kodlar\u0131 Listesi ekran\u0131na da\u00a0Demirba\u015f Ba\u011flant\u0131 Kodlar\u0131\u00a0\u2013 Enflasyon Fark Hesaplar\u0131 olarak\u00a0Sabit K\u0131ymet Enflasyon Fark\u0131 ve Amortisman Enflasyon Fark\u0131\u00a0hesab\u0131 eklendi.<\/p>\n

\"\"<\/p>\n

Toplu Muhasebele\u015ftirme ekran\u0131nda\u00a0Fi\u015f T\u00fcr\u00fc<\/strong>\u00a0alan\u0131na olu\u015fan farklar\u0131 muhasebele\u015ftirmek i\u00e7in\u00a0Sabit K\u0131ymet Enflasyon Fark\u0131<\/strong>\u00a0alan\u0131 eklendi.<\/p>\n

\u00a0\"\"<\/p>\n

Muhasebele\u015ftirme i\u015flemi sa\u011fland\u0131ktan sonra ilgili\u00a0Sabit K\u0131ymet ve Birikmi\u015f Amortisman\u00a0i\u00e7in\u00a0Enflasyon Fark Kayd\u0131 \u2013 Muhasebe Fi\u015fi\u00a0olu\u015fmaktad\u0131r.<\/p>\n

\"\"<\/p>\n

Sermaye: <\/strong>Sermaye hesab\u0131na (500) enflasyon muhasebesi uygularken (502) hesab\u0131 ile de\u011ferlenmelidir. Y\u00f6ntem olarak sermaye y\u00f6ntemini se\u00e7ip hareket tablosuna yap\u0131lan t\u00fcm \u00f6demeleri kalem kalem girmemiz gerekmektedir. 2004 \u00f6ncesinde yap\u0131lan \u00f6demelerde katsay\u0131 sabit hesaplanacakt\u0131r. Sonras\u0131nda yap\u0131lan her \u00f6deme de bu ekrana girilmesi gerekmektedir.<\/p>\n

\"\"<\/p>\n

\u00d6zkaynaklar:<\/strong> \u00d6zkaynaklar i\u00e7in\u00a0a\u015fa\u011f\u0131da g\u00f6sterilen gibi hesaplar\u0131n kapat\u0131larak enflasyon muhasebesi uygulanmas\u0131 gerekmektedir.<\/p>\n

    \n
  1. A\u015fama:\u00a0Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131\/Zararlar\u0131 ve D\u00f6nem Net Kar\u0131\/Zarar\u0131 bakiyesinin Enflasyon D\u00fczeltmesi Hesab\u0131na aktar\u0131lmas\u0131;<\/li>\n<\/ol>\n

    1.1.\u00a02023 bilan\u00e7osunda D\u00f6nem Net Kar\u0131 ve Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131 varsa;
    570-Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..X
    590-D\u00f6nem Net Kar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026…X<\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0698- Enflasyon D\u00fczeltme Hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.XX<\/p>\n

    1.2.\u00a02023 bilan\u00e7osunda D\u00f6nem Net Zarar\u0131 ve Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131 varsa;
    698- Enflasyon D\u00fczeltme Hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..XX<\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0580-Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.X
    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 591- D\u00f6nem Net Zarar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..X<\/p>\n

      \n
    1. A\u015fama;\u00a0enflasyon d\u00fczeltme hesab\u0131n\u0131n ge\u00e7mi\u015f y\u0131llar karlar\u0131\/zararlar\u0131 hesab\u0131na aktar\u0131lmas\u0131;<\/li>\n<\/ol>\n

      2.1.\u00a0Enflasyon D\u00fczeltme Farklar\u0131 hesab\u0131n\u0131n bor\u00e7 kalan\u0131 vermesi halinde;
      580-Ge\u00e7mi\u015f Y\u0131llar Zarar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..XX<\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 698-Enflasyon D\u00fczeltme Hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026XX<\/p>\n

      2.2. Enflasyon D\u00fczeltme Farklar\u0131 hesab\u0131n\u0131n alacak kalan\u0131 vermesi halinde;
      698-Enflasyon D\u00fczeltme Hesab\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026XX\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0570-Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026XX<\/p>\n\n

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      \n \u0130\u00e7eri\u011fi Oyla<\/span>\n <\/div>\n <\/div>\n","protected":false},"excerpt":{"rendered":"

      Enflasyon Muhasebesi Nedir? Enflasyon, genel olarak mal ve hizmetlerin fiyatlar\u0131n\u0131n s\u00fcrekli olarak artmas\u0131 olarak tan\u0131mlan\u0131r. Enflasyon muhasebesi ise bu fiyat art\u0131\u015flar\u0131n\u0131n ekonomik etkilerini analiz etmek i\u00e7in kullan\u0131lan bir muhasebe y\u00f6ntemidir. Enflasyon muhasebesi, bir \u00fclkenin ekonomik durumunu anlamak ve de\u011ferlendirmek i\u00e7in \u00f6nemli bir ara\u00e7t\u0131r. Bu muhasebe y\u00f6ntemi, maddi varl\u0131klar\u0131n enflasyondan ar\u0131nd\u0131rmak ve ger\u00e7ek parasal de\u011ferleri \u00fczerinden […]<\/p>\n","protected":false},"author":4,"featured_media":3266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[406,407,408,409,410,411,412],"class_list":{"0":"post-3253","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-erp-programi","8":"tag-demirbas-enflasyon-muhasebesi","9":"tag-enflasyon-muhasebesi","10":"tag-enflasyon-muhasebesi-hesap-kodlari","11":"tag-enflasyon-muhasebesi-nasil-hesaplanir","12":"tag-enflasyon-muhasebesi-nasil-yapilir","13":"tag-enflasyon-muhasebesi-nedir","14":"tag-stok-enflasyon-muhasebesi"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/3253","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=3253"}],"version-history":[{"count":3,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/3253\/revisions"}],"predecessor-version":[{"id":5666,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/3253\/revisions\/5666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/3266"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=3253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=3253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=3253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}