GELİR TABLOSU HESAPLARI:

SATIŞLAR (600, 601, 602)

- SATIŞ İNDİRİMLERİ (610, 611, 612)

NET SATIŞLAR

-SATIŞLARIN MALİYETİ (620, 621, 622, 623)

A) BRÜT SATIŞ KARI/ZARARI

- FAALİYET GİDERLERİ (630, 631, 632)

B) FAALİYET KARI/ZARARI

+DOFKGK (640-649)

-DOFKGZ (650-659)

-FİNANSMAN GİDERLERİ (660, 661)

C) OLAĞAN KAR/ZARAR

+DODFKGK (671, 679)

-DODFKGZ (680, 681, 689)

D) DÖNEM KARI/ZARARI (690)

-DKVDYY ((691)

E) DÖNEM NET KARI/ZARARI

700 GİDER HESAPLARI:

750. ARAŞTIRMA GELİŞTİRME GİDERLERİ:

ARGE DEPARTMANINA AİT TÜM GİDERLERİ KAPSAR

AMORTİSMAN

PERSONEL MAAŞI

ELEKTRİK, SU, DOĞALGAZ

DIŞARIDAN SAPLANAN DİĞER TÜM FAYDA VE HİZMETLER

760. PAZARLAMA SATIŞ VE DAĞITİM GİDERLERİ:

PAZARLAMA DEPARTMANINA AİT TÜM GİDERLERİ KAPSAR

REKLAM

DAĞITIM,

PERSONEL ÜCRETLERİ

AMORTİSMAN

ELEKTRİK, SU, DOĞALGAZ

DIŞARIDAN SAĞLANAN DİĞER TÜM FAYDA VE HİZMETLER

770. GENEL YÖNETİM GİDERLERİ

İDARİ BİRİMLERE AİT TÜM GİDERLERİ KAPSAR

PERSONEL ÜCRETLERİ

AMORTİSMAN

DIŞARIDAN SAĞLANAN DİĞER TÜM FAYDA VE HİZMETLER

ÖZELLİKLERİ:

630.AR-GE, 631.PAZARLAMA SATIŞ VE DAĞITIM GİDERLERİ, 632.GENEL YÖNETİM

GİDERLERİ, GELİR TABLOSUNDA 600’LÜ KODLARLA YER ALAN FAALİYET
GİDERLERİ HESAPLARIDIR.

ANCAK BU GİDER TÜRLERİ DÖNEM İÇİ KAYITLANIRKEN 600 KODLU HESAPLARDA

DEĞİL; 750.ARGE, 760.PAZARLAMA SATIŞ VE DAĞITIM GİDERLERİ VE 770. GENEL
YÖNETİM GİDERLERİ ŞEKLİNDE 770’LÜ HESAPLARDA İZLENİR.

DAHA SONRA BU GİDERLER 751.AR-GE YANSITMA HESABI, 761.PSDG YANSITMA

HESABI VE 771.GYG YANSITMA HESAPLARI ÜZERİNDEN 630.AR-GE, 631.PSDG VE
632.GYG HESAPLARINA DEVREDİLİR.

BU UYGULAMA BÜTÇLEME SÜRECİNDE BÜTÇELENEN GİDERLERİN DAHA SONRA

GERÇEKLEŞEN GİDERLERLE KARŞILAŞTIRILARAK KAYDEDİLMESİNE İMKAN VERİR.

EXAMPLES:

1. A PAYMENT OF 5.000 TL IS MADE FOR ELECTRICITY, WATER AND

TELEPHONE EXPENSES OF R&D DEPARTMENT.

2. A PAYMENT OF 12.000 TL IS MADE FOR FUEL EXPENSES FOR MARKETING

VEHICLES.

3. THE BUSINESS PAID THE MAINTENANCE INVOICE OF 1,000 TL FOR THE

GENERAL MANAGER'S VEHICLE.
RECORDS DURING THE FISCAL YEAR:

750.R&DE

(1) 5.000

760.MS&DE

(2) 12.000

770.GAE

(3) 1.000

100.CASH

XXXXXXX 5.000 (1)

12.000 (2)

1.000 (3)
1)────────── \ ────────────────

750.R&D 5.000

100.CASH 5.000

───────── -----\──────────────

2)────────── \ ────────────────

760.MS&DE 12.000

100.CASH 12.000

───────── -----\──────────────

3)────────── \ ────────────────

770.GAE 1.000

100.CASH 1.000

───────── -----\──────────────
RECORDS END OF FISCAL YEAR:

750.R&D

(1)5.000 5.000(4)

760.MS&DE

(2)12.000 12.000 (5)

770.GAE

(3)1.000 1.000(6)

751.R&DE RA

(4)5.000

761.MS&DE RA

(5)12.000

771.GAE RA

(6)1.000
4)────────── \ ────────────────

751.R&DE RA 5.000

750.R&DE 5.000

───────── -----\──────────────

5)────────── \ ────────────────

761.MS&DE RA 12.000

760.MS&DE 12.000

───────── -----\──────────────

6)────────── \ ────────────────

771.GAE RA 1.000

770.GAE 1.000

───────── -----\──────────────
 751.R&DE RA

(4)5.000 5.000 (7)

761.MS&DE RA

(5) 12.000 12.000 (8)

771.GAE RA

(6) 1.000 1.000 (9)

630.R&DE

(7)5.000

631.MS&DE

(8)12.000

632.GAE

(9)1.000
7)────────── \ ────────────────

630.R&D 5.000

751.R&DE RA 5.000

───────── -----\──────────────

8)────────── \ ────────────────

631.MS&DE 12.000

761.MS&DE RA 12.000

───────── -----\──────────────

9)────────── \ ────────────────

632.GAE 1.000

771.GAE RA 1.000

───────── -----\──────────────
 ATS CO. TRANSACTIONS DURING THE FISCAL YEAR:

1. ATS COMPANY IS FOUNDED WITH THE FOLLOWING INVESTMENTS:

- A BANK ACCOUNT, 250.000 TL
- BUILDING, 500.000 TL
- LAND, 650.000 TL
- VEHICLE, 300.000 TL
- FURNITURE AND FIXTURE, 100.000 TL

1)────────── \ ────────────────

102.BANKS 250.000

250.LAND 650.000

252.BUILDING 500.000

254.VEHICLES 300.000

255.FURN&FIXTURE 100.000

500.CAPITAL 1.800.000

───────── -----\──────────────
 102. BANKS

(1) 250.000

252.BUILDINGS

(1) 500.000

250.LAND

(1) 650.000

255.FURN&FIXTURE

(1) 100.000

254.VEHICLES

(1) 300.000

500.CAPITAL

1.800.000 (1)
2. COMMON STOCKS OF SAFA COMPANY WITH NOMİNAL VALUE OF 10.000
TL IS PURCHASED FOR 12.000 TL.

102. BANKS

(1) 250.000 12.000 (2)

110. COMMON STOCKS

(2) 12.000

2)────────── \ ────────────────

110.COMMON STOCKS 12.000

102.BANKS 12.000

───────── -----\──────────────
3. 50.000 TL IS WITHDRAWN FROM BANK AND DEPOSITED TO CASH
ACCOUNT

102. BANKS

(1 250.000 12.000 (2)

50.000 (3)

100.CASH

(3) 50.000

3)────────── \ ────────────────

100.CASH 50.000

102.BANKS 50.000

───────── -----\──────────────
4. 50.000 TL MERCHANDISE INVENTORY IS PURCHASED TO BE PAID AFTER 30
DAYS.

153.MERCH. INV

(4) 50.000

320. A/PAYABLE

50.000 (4)

4)────────── \ ────────────────

153.MERCH. INV. 50.000

320.A/PAYABLE 50.000

───────── -----\──────────────
5. 5.000 TL WORTH COMMON STOCK IS SOLD FOR 7.000 TL.

102. BANKS

(1) 250.000 12.000 (2)

(5) 7.000 50.000 (3)

110.COMMON STOCK

(2) 12.000 5.000 (5)

645 GAIN FR. SALE OF MARK. SEC.

2.000 (5)

5)────────── \ ────────────────

102.BANKS 7.000

110.COMMON STOCK 5.000

645.GAIN FR. SALE OF MARK. SEC. 2.000

───────── -----\──────────────
6. 20.000 TL WORTH INVENTORY IS SOLD FOR 25.000 TL ON ACCOUNT.

120.A/RECEIVABLE

(6) 25.000

600.DOMESTIC SALES REVENUE

25.000 (6)

153.MERCH. INV

(4) 50.000 20.000 (6’)

621.COGS

(6’) 20.000

6)────────── \ ────────────────

120.A/RECEIVABLE 25.000

600.DOMESTIC SALES 25.000

6’)────────── \ ────────────────

621.COGS 20.000

153.MERCH. INV 20.000

───────── -----\──────────────
7. 20% OF INVENTORY SOLD IS RETURNED BY CUSTOMERS.

120.A/RECEIVABLE

(6) 25.000 5.000 (7)

610.SALES RETURN

(7) 5.000

153.MERCH. INV

(4) 50.000 20.000 (6’)

(7’) 4.000

621.COGS

(6’) 20.000 4.000 (7’)

7)────────── \ ────────────────

610.SALES RETURN 5.000

120.A/REC. 5.000

7’)────────── \ ────────────────

153.MERCH INV 4.000

621.COGS 4.000
 ───────── -----\──────────────

8. AN EMPLOYEE IS PAID 3.000 TL IN ADVANCE UPON HIS REQUEST

135.RECEIVABLE FROM PERSONNEL

(8) 3.000

100.CASH

(3) 50.000 3.000 (8)

8)────────── \ ────────────────

135. REC. FR. PERS. 3.000

100.CASH 3.000

───────── -----\──────────────
9. BANK INTEREST EARNED IS 1.000 TL

102. BANKS

(1) 250.000 12.000 (2)

(5) 7.000 50.000 (3)

(9) 1.000

642.INTEREST REVENUE

1.000 (9)

9)────────── \ ────────────────

102.BANKS 1.000

642.INTEREST REVENUE 1.000

───────── -----\──────────────
10.A VEHICLE WITH COST OF 50.000 TL IS SOLD FOR 65.000 TL. 40.000 TL IS
RECEIVED THROUGH EFT AND FOR THE REMAINING A 25.000 TL CHECK IS
RECEIVED.

102. BANKS

(1) 250.000 12.000 (2)

(5) 7.000 50.000 (3)

(9) 1.000

(10) 40.000

254.VEHICLES

(1) 300.000 50.000 (10)

101.CHECKS RECEIVED

(10) 25.000

679.GAIN FROM OOA

15.000 (10)

10)────────── \ ────────────────
102.BANKS 40.000

101.CHECKS RECEIVED 25.000

254.VEHICLES 50.000

679.GFOEOA 15.000

───────── -----\──────────────
11. UTILITIES EXPENSE OF 1.500 TL FOR MARKETING AND 2.000 TL FOR
ADMINISTRATIVE DEPARTMENST ARE PAID FROM BANK.

102. BANKS

(1) 250.000 12.000 (2)

(5) 7.000 50.000 (3)

(9) 1.000 3.500 (11)

(10) 40.000

760.MS&DE

(11) 1.500

770.GAE

(11) 2.000

11)────────── \ ────────────────

760.MS&DE 1.500

770.GAE 2.000

102.BANKS 3.500

───────── -----\──────────────
 ATS

UNADJUSTED TRIAL BALANCE

DECEMBER 31, 2022

TOTALS BALANCES
ACCOUNTS DEBIT CREDIT DEBIT CREDIT
CASH 50.000 3.000 47.000 -
BANKS 298.000 65.500 232.500 -
COMMON STOCK 12.000 5.000 7.000 -
ACCT. RECEIVABLES 25.000 5.000 20.000 -
CHECKS RECEIVED 25.000 - 25.000 -
MERCH. INV. 54.000 20.000 34.000 -
REC. FROM PERS. 3.000 - 3.000 -
LAND 650.000 - 650.000
VEHICLES 300.000 50.000 250.000
BUILDINGS 500.000 - 500.000 -
FUR. & FIXT 100.000 - 100.000 -
ACCT. PAYABLES - 50.000 - 50.000
DOMESTIC SALES - 25.000 - 25.000
SALES RETURN 5.000 - 5.000 -
COGS 20.000 4.000 16.000 -
GFOOA - 15.000 - 15.000
GAIN FR. SALE OF - 2.000 - 2.000
MARK. SEC.
INTEREST REVENUE - 1.000 - 1.000
MS&DE 1.500 - 1.500 -
GAE 2.000 - 2.000 -
CAPITAL - 1.800.000 - 1.800.000
TOTAL 2.045.500 2.045.500 1.893.000 1.893.000
END OF THE FISCAL YEAR, CLOSING ENTRIES

761.MS&DE RA

(11) 1.500

771.GAE RA

(11) 2.000

760.MS&DE

(10) 1.500 1.500 (11)

770.GAE

(10)2.000 2.000 (11)

11)────────── \ ────────────────

761.MS&DE RA 1.500

771.GAE RA 2.000

760.MS&DE 1.500

770.GAE 2.000

───────── -----\──────────────
 761.MS&DE RA

(11) 1.500 1.500 (12)

771.GAE RA

(11) 2.000 2.000 (12)

631.MS&DE

(12) 1.500

632.GAE

(12)2.000

12)────────── \ ────────────────

631.MS&DE 1.500

632.GAE 2.000

761.MS&DE RA 1.500

771.GAE RA 2.000

───────── -----\──────────────
CLOSING EXPENSES: (5 BONUS POINTS FOR KÜBRA VEREN ÇETİN)

631.MS&DE

(12) 1.500 1.500 (13)

632.GAE

(12) 2.000 2.000 (13)

621.COGS

(6’) 20.000 4.000 (7’)

16.000 (13)

610.SALES RETURN

(7)5.000 5.000 (13)

690.P/L OF THE PERIOD

(13) 24.500
13)────────── \ ────────────────

690.P/L OF THE PERIOD 24.500

631.MS&DE 1.500

632.GAE 2.000

621.COGS 16.000

610.SALES RETURN 5.000

───────── -----\──────────────
CLOSING REVENUES:

600.DOMESTIC SALES

(14) 25.000 25.000 (6)

645.GFSMS

(14) 2.000 2.000 (5)

679.GFOEOA

(14) 15.000 15.000 (10)

642.INT. REV.

(14) 1.000 1.000 (9)

690.P/L FOR THE PERIOD

(13) 24.500 43.000 (14)

 14)────────── \ ────────────────

600.YİS 25.000

645.MKSK 2.000

679.DODFKG/K 15.000

642.FAİZ GEL. 1.000

690.P/L OF THE PERIOD 43.000

─────── -----\──────────────

MATCHING REVENUES AND EXPENSES:

690.P/L FOR THE PERIOD

(13) 24.500 43.000 (14)

(15) 18.500

692.NET P/L FOR THE PERIOD

18.500 (15)

15)────────── \ ────────────────

690.P/L FOR THE PERIOD 18.500

692.NET P/L FOR THE PERIOD 18.500

───────── -----\──────────────
DÖNEM NET KARI/ZARARI HESABININ BİLANÇO HESAPLARINA DEVRİ.

692.NET P/L FOR THE PERIOD

(16) 18.500 18.500 (15)

590.NET PROFIT FOR THE PERIOD

18.500 (16)

16)────────── \ ────────────────

692.NET P/L FOR THE PERIOD 18.500

590.NET PROFIT FOR THE PERIOD 18.500

───────── -----\──────────────
 ATS

ADJUSTED TRIAL BALANCE

DECEMBER 31 2022

TOTAL BALANCES
HESAPLAR DEBIT CREDIT DEBIT CREDIT
CASH 50.000 3.000 47.000 -
BANKS 298.000 65.500 232.500 -
COMMON STOCK 12.000 5.000 7.000 -
ACCT. RECEIVABLES 25.000 5.000 20.000 -
CHECKS RECEIVED 25.000 - 25.000 -
MERCH. INV. 54.000 20.000 34.000 -
REC. FROM PERS. 3.000 - 3.000 -
LAND 650.000 - 650.000
VEHICLES 300.000 50.000 250.000
BUILDINGS 500.000 - 500.000 -
FUR. & FIXT 100.000 - 100.000 -
ACCT. PAYABLES - 50.000 - 50.000
NET PROFIT FOR - 18.500 - 18.500
THE PERIOD
CAPITAL - 1.800.000 - 1.800.000
TOTAL 2.017.000 2.017.000 1.868.500 1.868.500
 ATS

INCOME STATEMENT

2022

SALES (600, 601, 602) 25.000

 600.Domestic Sales 25.000
(-) SALES DEDUCTIONS (610, 611, 612) (5.000)
 610.Sales Return 5.000

NET SALES 20.000

(-) COST OF SALES (620, 621, 622, 623) (16.000)
 621.Cost of Goods Sold 16.000

A. GROSS P/L 4.000

(-) OPERATING EXPENSES (630, 631, 632) (3.500)

 631.MS&DE 1.500
 632.GAE 2.000

B. OPERATING P/L 500

GFOOA (640 – 649) 3.000

 642.Interest revenue 1.000
 645.GFSMS 2.000

(-) LFOOA (650- 659) -

(-) FINANCING EXPENSES (660, 661) -

C. ORDINARY P/L 3.500

GFOEOA (671, 679) 15.000

 G79.GFOEOA 15.000
(-) LFOEOA (680, 681, 689) -

690.P/L FOR THE PERIOD 18.500

(-) 691.TAOLLFP
692.NET P/L FOR THE PERIOD 18.500
 ATS

BALANCE SHEET

DECEMBER 31, 2022

CASH 47.000 ACCOUNT PAYABLES 50.000

CHECKS RECEIVED 25.000 T.S.T. LIABILITIES 50.000
BANKS 232.500
COMMON STOCK 7.000 T.L.T. LIABILITIES -------
ACCOUNT RECEIVABLE 20.000
RECEIVABLE FROM PERSONEL 3.000 CAPITAL 1.800.000
MERHANDISE INVENTORY 34.000 NET PROFIT FOR PERIOD 18.500
TOTAL EQUITY 1.818.500
TOTAL CURRENT ASSETS 368.500

LAND 650.000
BUILDINGS 500.000
VEHICLES 250.000
FURNITURE & FIXTURE 100.000

TOTAL N-CURRENT ASSETS 1.500.000

TOTAL ASSETS 1.868.500 TOTAL LIAB. & EQUITY 1.868.500