{"id":260,"date":"2013-01-23T16:22:12","date_gmt":"2013-01-23T14:22:12","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=260"},"modified":"2013-01-23T16:24:58","modified_gmt":"2013-01-23T14:24:58","slug":"hesap-plani-aciklamalari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/hesap-plani-aciklamalari\/","title":{"rendered":"Tek D\u00fczen Hesap Plan\u0131 A\u00e7\u0131klamalar\u0131"},"content":{"rendered":"

Tek D\u00fczen Hesap Plan\u0131:<\/strong>\u00a0Muhasebe i\u015flemlerinin kaydedilmesinde kullan\u0131lan, belirli bir sisteme g\u00f6re haz\u0131rlanm\u0131\u015f hesaplar\u0131n yer ald\u0131\u011f\u0131 listeye tek d\u00fczen hesap plan\u0131<\/strong> denir. T\u00fcrkiye’de bilan\u00e7o esas\u0131na g\u00f6re defter tutan tacirler 1 Ocak 1994 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe konan tek d\u00fczen hesap plan\u0131n\u0131 uygulamak zorundad\u0131rlar.<\/p>\n

Hesap Plan\u0131:<\/strong>\u00a0Bir i\u015fletmenin kullanaca\u011f\u0131 hesaplar\u0131n t\u00fcm\u00fcn\u00fcn yer ald\u0131\u011f\u0131 listeye ise o i\u015fletmenin hesap plan\u0131 denir.<\/p>\n

\u0130kisi aras\u0131ndaki fark tek d\u00fczen hesap plan\u0131 y\u00fcr\u00fcrl\u00fckte olan ve t\u00fcm hesaplar\u0131n yer ald\u0131\u011f\u0131 listedir. Hesap plan\u0131 ise tek d\u00fczen hesap plan\u0131 i\u00e7ersindeki kullan\u0131lan hesaplar\u0131n ve a\u00e7\u0131lan yard\u0131mc\u0131 hesaplar\u0131n yer ald\u0131\u011f\u0131 listedir. Tek d\u00fczen hesap plan\u0131 tektir, hesap plan\u0131 ise her i\u015fletme i\u00e7in farkl\u0131l\u0131k g\u00f6sterebilir.<\/p>\n

Her hesab\u0131n bir kodu ve hesap plan\u0131nda bir yeri vard\u0131r. Hesap plan\u0131ndaki hesaplar ve kodlar belli bir sisteme ve mant\u0131\u011fa g\u00f6re olu\u015fturulmu\u015ftur.<\/p>\n

\n

1 D\u00f6nen Varl\u0131klar Hesaplar\u0131
\n2 Duran Varl\u0131klar Hesaplar\u0131
\n3 K\u0131sa Vadeli Yabanc\u0131 Kaynaklar Hesaplar\u0131
\n4 Uzun Vadeli Yabanc\u0131 Kaynaklar Hesaplar\u0131
\n5 \u00d6zkaynaklar Hesaplar\u0131
\n6 Gelir Gider Hesaplar\u0131
\n7 Maliyet Hesaplar\u0131
\n8 Serbest Hesaplar
\n9 Naz\u0131m Hesaplar<\/p>\n<\/blockquote>\n\n\n\n\n\n\n\n\n
B\u0130LAN\u00c7O HESAPLARI<\/strong><\/td>\nVARLIK HESAPLARI<\/td>\n1\u00a0D\u00f6nen Varl\u0131klar
\n2\u00a0Duran Varl\u0131klar<\/td>\n<\/tr>\n
KAYNAK HESAPLARI<\/td>\n3\u00a0K\u0131sa Vadeli Yabanc\u0131 Kaynaklar
\n4\u00a0Uzun Vadeli Yabanc\u0131 Kaynaklar
\n5\u00a0\u00d6zkaynaklar<\/td>\n<\/tr>\n
GEL\u0130R TABLOSU HESAPLARI<\/strong><\/td>\nGEL\u0130R HESAPLARI<\/td>\n6\u00a0Gelir Hesaplar\u0131<\/td>\n<\/tr>\n
G\u0130DER HESAPLARI<\/td>\n6\u00a0Gider Hesaplar\u0131<\/td>\n<\/tr>\n
MAL\u0130YET HESAPLARI<\/strong><\/td>\n7\/A SE\u00c7ENE\u011e\u0130<\/td>\n7\u00a0Maliyet Hesaplar\u0131<\/td>\n<\/tr>\n
7\/B SE\u00c7ENE\u011e\u0130<\/td>\n79\u00a0Maliyet Hesaplar\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ayr\u0131nt\u0131l\u0131 Tek D\u00fczen Hesap Plan\u0131<\/strong><\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Tek D\u00fczen Hesap Plan\u0131: Muhasebe i\u015flemlerinin kaydedilmesinde kullan\u0131lan, belirli bir sisteme g\u00f6re haz\u0131rlanm\u0131\u015f hesaplar\u0131n yer ald\u0131\u011f\u0131 listeye tek d\u00fczen hesap plan\u0131 denir. T\u00fcrkiye’de bilan\u00e7o esas\u0131na g\u00f6re defter tutan tacirler 1 Ocak 1994 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe konan tek d\u00fczen hesap plan\u0131n\u0131 uygulamak zorundad\u0131rlar.<\/p>\n

Hesap Plan\u0131: Bir i\u015fletmenin kullanaca\u011f\u0131 hesaplar\u0131n t\u00fcm\u00fcn\u00fcn yer ald\u0131\u011f\u0131 listeye ise o i\u015fletmenin hesap plan\u0131 denir.<\/p>\n

\u0130kisi aras\u0131ndaki fark tek d\u00fczen hesap plan\u0131 y\u00fcr\u00fcrl\u00fckte olan ve t\u00fcm hesaplar\u0131n yer ald\u0131\u011f\u0131 listedir. Hesap plan\u0131 ise tek d\u00fczen hesap plan\u0131 i\u00e7ersindeki kullan\u0131lan hesaplar\u0131n ve a\u00e7\u0131lan yard\u0131mc\u0131 hesaplar\u0131n yer <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[82,83,80,81,84,79],"class_list":["post-260","post","type-post","status-publish","format-standard","","category-muhasebe","tag-bilanco","tag-gelir-tablosu","tag-hesap-plani","tag-hesaplar","tag-maliyet","tag-tek-duzen"],"yoast_head":"\nTek D\u00fczen Hesap Plan\u0131 A\u00e7\u0131klamalar\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/blog\/hesap-plani-aciklamalari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tek D\u00fczen Hesap Plan\u0131 A\u00e7\u0131klamalar\u0131\" \/>\n<meta property=\"og:description\" content=\"Tek D\u00fczen Hesap Plan\u0131: Muhasebe i\u015flemlerinin kaydedilmesinde kullan\u0131lan, belirli bir sisteme g\u00f6re haz\u0131rlanm\u0131\u015f hesaplar\u0131n yer ald\u0131\u011f\u0131 listeye tek d\u00fczen hesap plan\u0131 denir. T\u00fcrkiye'de bilan\u00e7o esas\u0131na g\u00f6re defter tutan tacirler 1 Ocak 1994 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe konan tek d\u00fczen hesap plan\u0131n\u0131 uygulamak zorundad\u0131rlar. Hesap Plan\u0131: Bir i\u015fletmenin kullanaca\u011f\u0131 hesaplar\u0131n t\u00fcm\u00fcn\u00fcn yer ald\u0131\u011f\u0131 listeye ise o i\u015fletmenin hesap plan\u0131 denir. \u0130kisi aras\u0131ndaki fark tek d\u00fczen hesap plan\u0131 y\u00fcr\u00fcrl\u00fckte olan ve t\u00fcm hesaplar\u0131n yer ald\u0131\u011f\u0131 listedir. 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