{"id":761,"date":"2019-04-12T00:07:12","date_gmt":"2019-04-11T21:07:12","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=761"},"modified":"2024-12-27T14:21:27","modified_gmt":"2024-12-27T11:21:27","slug":"donemsel-islemler-nasil-yapilir","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/donemsel-islemler-nasil-yapilir\/","title":{"rendered":"D\u00f6nemsel \u0130\u015flemler Nas\u0131l Yap\u0131l\u0131r?"},"content":{"rendered":"<div>\n<div>\n<div>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 24pt;\">D\u00f6nem Sonu \u0130\u015flemlerinin Amac\u0131 ve \u00d6nemi Nedir? Muhasebe D\u00f6nem \u0130\u015flemleri Nelerdir?<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"jarallax-container-0\" style=\"text-align: justify;\">\n<p><span style=\"font-size: 14pt;\">D\u00f6nemsel i\u015flemleri&nbsp;veya&nbsp;d\u00f6nem sonu i\u015flemlerini&nbsp;belli bir tarih itibariyle i\u015fletmelerin mali tablolar\u0131n\u0131 haz\u0131rlamaya ve bu mali tablolarda yer alacak bilgilerin do\u011frulu\u011funu ve tutarl\u0131l\u0131\u011f\u0131n\u0131 tespit etmeye y\u00f6nelik yap\u0131lan i\u015flemler olarak tan\u0131mlayabiliriz.&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">D\u00f6nemsellik:&nbsp;\u0130\u015fletme s\u00fcreklili\u011finin s\u0131n\u0131rs\u0131z kabul edilerek, belli d\u00f6nemlere b\u00f6l\u00fcnmesi ve her d\u00f6nemin faaliyet sonu\u00e7lar\u0131n\u0131n di\u011fer d\u00f6nemlerden ba\u011f\u0131ms\u0131z olarak belirlenmesidir. Ayn\u0131 zamanda gelir ve giderlerinizin tahakkuk esas\u0131na g\u00f6re muhasebele\u015ftirilmesi, has\u0131lat, gelir ve k\u00e2rlar\u0131n ayn\u0131 d\u00f6neme <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 <a href=\"https:\/\/mavvo.com.tr\/blog\/uretim-maliyetleri-hesaplama-yontemi\/\" data-internallinksmanager029f6b8e52c=\"35\" title=\"\u00dcretim Maliyetleri ve Maliyet Hesaplama Y\u00f6ntemi\">maliyet<\/a>, gider ve zararlarla kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-size: 18pt;\">Muhasebe D\u00f6nem \u0130\u015flemleri Nelerdir?<\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">\u0130\u015fletmede olu\u015fan mali nitelikteki i\u015flemler muhasebe yard\u0131m\u0131yla kayda al\u0131n\u0131rken belirli bir faaliyet y\u0131l\u0131 ve d\u00f6nem esas al\u0131n\u0131r.&nbsp;Muhasebe i\u015flemlerinin&nbsp;belirli bir tarihte ba\u015flay\u0131p belirli bir tarihte sona ermesine muhasebe ve hesap d\u00f6nemi denir. Bu s\u00fcre 12 ay yani bir takvim y\u0131l\u0131n\u0131 kapsar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Bir i\u015fletmede bir hesap d\u00f6neminde (muhasebe s\u00fcrecinde) yap\u0131lan i\u015flemlerin s\u0131ras\u0131 a\u015fa\u011f\u0131daki gibidir:&nbsp;<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">A\u00e7\u0131l\u0131\u015f bilan\u00e7osunun d\u00fczenlenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Yevmiye defterine (g\u00fcnl\u00fck defter) kay\u0131t yap\u0131lmas\u0131<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Yevmiye defterine yap\u0131lan kay\u0131tlar\u0131n defteri kebire kaydedilmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Yard\u0131mc\u0131 defterlerin i\u015flenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Ayl\u0131k mizanlar\u0131n d\u00fczenlenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">D\u00f6nem sonu envanter i\u015flemlerinin yap\u0131lmas\u0131<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">D\u00f6nem gelir tablosunun d\u00fczenlenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Gelir ve gider (sonu\u00e7) hesaplar\u0131n\u0131n kapat\u0131lmas\u0131<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Kesin mizan\u0131n d\u00fczenlenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">D\u00f6nem sonu bilan\u00e7osunun d\u00fczenlenmesi<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Bilan\u00e7o hesaplar\u0131n\u0131n kapat\u0131lmas\u0131<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Yeni d\u00f6nem hesaplar\u0131n\u0131n a\u00e7\u0131lmas\u0131<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\">\u00d6zetle \u015fu \u015fekilde bir yol izlenir:&nbsp;<\/span><br \/>\n<span style=\"font-size: 14pt;\">Genel Ge\u00e7ici Mizan =&gt; Muhasebe D\u0131\u015f\u0131 Envanter =&gt; Muhasebe \u0130\u00e7i Envanter =&gt; Kesin Mizan =&gt; Bilan\u00e7o =&gt; Kapan\u0131\u015f Kay\u0131tlar\u0131<\/span><\/p>\n<\/div>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 18pt;\">D\u00f6nem Sonu \u0130\u015flemlerinin Amac\u0131 ve \u00d6nemi Nedir?<\/span><\/h3>\n<div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">\u0130\u015fletme sahiplerinin finansal durumlar\u0131n\u0131 do\u011fru bir \u015fekilde anlay\u0131p analiz edebilmek i\u00e7in gerekli mali bilgilerin uygun \u015fekilde kay\u0131t edilmesi (s\u0131n\u0131fland\u0131r\u0131lmas\u0131, \u00f6zetlenerek raporlanmas\u0131, analiz edilmesi ve yorumlanmas\u0131) gibi mali olaylar\u0131 belgelere ve yasal dayanaklara dayand\u0131r\u0131larak muhasebe defterlerine i\u015flemeleridir. Bu defterlere yap\u0131lan kay\u0131tlar ile sahip olunan ekonomik de\u011ferlerin say\u0131lmas\u0131, \u00f6l\u00e7\u00fclmesi, tart\u0131lmas\u0131 ve do\u011fru de\u011ferlendirilebilmesi i\u00e7in mali tablolar olu\u015fturulur.&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Bu tablolar\u0131n d\u00f6nem sonu i\u015flemleri ile finansal bilgi kullan\u0131c\u0131lar\u0131n\u0131n (yat\u0131r\u0131mc\u0131lar, \u00e7al\u0131\u015fanlar, bor\u00e7 verenler, sat\u0131c\u0131lar ve <a href=\"https:\/\/mavvo.com.tr\/blog\/satin-alma-programi\/\" data-internallinksmanager029f6b8e52c=\"46\" title=\"Sat\u0131n Alma Program\u0131 2026: Online Sat\u0131n Alma Y\u00f6netimi\">tedarik\u00e7i<\/a>ler, m\u00fc\u015fteriler, h\u00fck\u00fcmet ve kamu i\u015fletmeleri) bilgilere olan ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak ve vergi kanunlar\u0131ndaki de\u011ferleme h\u00fck\u00fcmlerine uygun olarak haz\u0131rlanmas\u0131n\u0131 sa\u011flamakt\u0131r. Bu nedenle i\u015fletmelerin performanslar\u0131n\u0131n de\u011ferlendirilebilmesi a\u00e7\u0131s\u0131ndan \u00f6nemlidir.&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">D\u0130A ile d\u00f6nem devir i\u015flemlerinizi, her d\u00f6nem sonunda stok, cari, banka, kasa gibi i\u015flemlerinizin bakiyelerini gelecek d\u00f6nemde olacak faaliyet ve kullan\u0131mlar\u0131n\u0131z\u0131 d\u00f6nem devir ge\u00e7i\u015flerinde h\u0131zl\u0131 ve sorunsuz olarak tek tu\u015fla yapabilirsiniz.&nbsp;<\/span><\/p>\n<\/div>\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;761&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;D\u00f6nemsel \u0130\u015flemler Nas\u0131l Yap\u0131l\u0131r?&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>D\u00f6nem Sonu \u0130\u015flemlerinin Amac\u0131 ve \u00d6nemi Nedir? Muhasebe D\u00f6nem \u0130\u015flemleri Nelerdir? D\u00f6nemsel i\u015flemleri&nbsp;veya&nbsp;d\u00f6nem sonu i\u015flemlerini&nbsp;belli bir tarih itibariyle i\u015fletmelerin mali tablolar\u0131n\u0131 haz\u0131rlamaya ve bu mali tablolarda yer alacak bilgilerin do\u011frulu\u011funu ve tutarl\u0131l\u0131\u011f\u0131n\u0131 tespit etmeye y\u00f6nelik yap\u0131lan i\u015flemler olarak tan\u0131mlayabiliriz.&nbsp; D\u00f6nemsellik:&nbsp;\u0130\u015fletme s\u00fcreklili\u011finin s\u0131n\u0131rs\u0131z kabul edilerek, belli d\u00f6nemlere b\u00f6l\u00fcnmesi ve her d\u00f6nemin faaliyet sonu\u00e7lar\u0131n\u0131n di\u011fer d\u00f6nemlerden ba\u011f\u0131ms\u0131z [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[67],"class_list":{"0":"post-761","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-is-dunyasi","8":"tag-donemsel-islemler-nasil-yapilir"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/761","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=761"}],"version-history":[{"count":1,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/761\/revisions"}],"predecessor-version":[{"id":4703,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/761\/revisions\/4703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/765"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}