Sunum yükleniyor. Lütfen bekleyiniz

Sunum yükleniyor. Lütfen bekleyiniz

This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Bölgesel Rekabet.

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... konulu sunumlar: "This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Bölgesel Rekabet."— Sunum transkripti:

1 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Bölgesel Rekabet Edebilirlik Operasyonel Programı’nın Uygulanması için Kurumsal Kapasitenin Oluşturulmasına Yönelik Teknik Yardım Technical Assistance on Institutional Building for the Implementation of RCOP in Turkey This project is co-financed by the European Union and the Republic of Turkey BASIC ACCOUNTING TRAINING (TEMEL MUHASEBE EĞİTİMİ) PROF. DR. NALAN AKDOĞAN

2 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Contents 1.DEFINITIONS What is accounting? Users of Accounting Information Fields of Accounting 2.RECORDING TRANSACTIONS Flow of data to general Ledger Information available from general ledger - Financial Statements-reports Accounts Double -Entry Bookkeeping Journal Entry Ledger Trial Balance Prof.Dr. Nalan Akdoğan

3 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY SUNUM PLANI 1. TANIMLAR  Muhasebe nedir?  Muhasebe bilgi kullanıcıları  Muhasebe alanları 2. İŞLEMLERİN MUHASEBE KAYITLAR I  Kayıt Düzeninde Bilgi Akışı  Büyük defter bilgilerinin özetlenmesi- finansal tablo ve raporlar  Hesaplar  Çift Taraflı Kayıt Yöntemi  Yevmiye Defteri  Büyük Defter(Defteri Kebir)  Mizan Prof.Dr. Nalan Akdoğan

4 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CONTENTS 2 3.FINANCIAL STATEMENTS 4.GENERAL OVERVIEW FOR FUND ACCOUNTING REQUIREMENTS 5.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 6.CHART OF ACCOUNTS (FUND ACCOUNTING) Main and sub account separation - Separation of balance sheet and regulatory accounts (Off balance sheet accounts)- 7. DESCRIPTION OF THE ACCOUNTS- Current Assets, Non Current Assets Prof.Dr. Nalan Akdoğan

5 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY İÇERİK 2 3.FİNANSAL TABLOLAR 4.FON MUHASEBE KURALLARINA GENEL BAKIŞ 5.GENEL KABUL GÖRMÜŞ MUHASEBE İLKELERİ 6.HESAP PLANI-FON MUHASEBESİ Ana ve yardımcı hesaplar Bilanço hesapları ile Nazım hesaplar arasındaki ayırım 7.HESAP AÇIKLAMALARI Dönen Varlıklar Duran Varlıklar Prof.Dr. Nalan Akdoğan

6 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CONTENTS 3 - Current Liabilities - Non Current Liabilities - Regulatory Accounts (Off Balance Sheet Accounts) 8.ACCOUNTING AND RECORDING PROCESS 9. RECORDING OF ACCOUNTING TRANSACTIONS 1) Recording of signing of financing agreement 2) Recording of request of funds, contracts signed, letter of guarantees fund payments, 3) Recording of witholding tax, 4) Recording of retention payables 5) Recording of recovery request from the contractors 6) Recording of interest received from central bank, and from contractor 7) Recording of closing of accounts Prof.Dr. Nalan Akdoğan

7 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 10.PREPARATION OF STATEMENT OF FINANCIAL POSITION (BALANCE SHEETS) 11. PREPARATION OF CASH FLOW STATEMENTS 12. CASE STUDY Prof.Dr. Nalan Akdoğan

8 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY İÇERİK 3 Kısa vadeli yabancı kaynaklar Uzun vadeli yabancı kaynaklar Nazım hesaplar 7. MUHASEBE KAYIT SÜRECİ 8.İŞLEMLERİN MUHASEBE KAYITLARI 1. Finansal anlaşmaların kaydı 2. Sözleşmelerin imzalanması, fon talepleri,garanti mektuplarının alınması ve fon ödemelerinin muhasebe kayıtları 3. Vergi stopajlarının muhasebe kayıtları 4. Yüklenicilerden yapılan kesintilerin muhasebeleştirilmesi 6.Yüklenicilerden geri talep edilen fonların muhasebeleştirilmesi 7. Merkez Bankasından ve yüklenicilerden alınan faizlerin muhasebeleştirilmesi 8. Hesapların kapatılması 9.FİNANSAL DURUM TABLOSUNUN (BİLANÇONUN) HAZIRLANMASI 10. NAKİT AKIŞ TABLOSUNUN DÜZENLENMESİ Prof.Dr. Nalan Akdoğan

9 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 1.DEFINITIONS Accounting is the art of *recording *classifying *summarizing financial transactions and events of entities Accounting is the plan for systematically recording entities transactıons so that the effect of these transaction upon the entities can be seen. What is accounting ? Prof.Dr. Nalan Akdoğan

10 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TANIMLAR Muhasebe, işletmede meydana gelen finansal işlem ve olayları; Kaydetme Sınıflandırma Özetleme sanatıdır. Muhasebe;işletmede yapılan işlemleri sistematik olarak kaydeden ve bu işlemlerin işletme üzerinde meydana getirdiği etkinin sonucunu gösteren bir plandır. Muhasebe nedir? Prof.Dr. Nalan Akdoğan

11 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Accounting... is an information system that... measures business activities, processes information, and, communicates financial information Accounting is called the language of business. Prof.Dr. Nalan Akdoğan

12 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE Bir bilgi sistemidir İşletmenin faaliyetlerini ölçer, İşlem süreçleri hakkındaki bilgileri finansal bilgiler olarak sunar. Muhasebe işletmenin kullandığı lisan dilidir. Prof.Dr. Nalan Akdoğan

13 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Users of Accounting Information EXTERNAL USERS MAKE DECISIONS ABOUT THE ENTITY. INTERNAL USERS MAKE DECİSİONS FOR THE ENTITY Prof.Dr. Nalan Akdoğan

14 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE BİLGİ KULLANICILARI İŞLETME HAKKINDA KARAR ALIRLAR İŞLETMEYİ YÖNETMEK İÇİN KARAR ALIRLAR Prof.Dr. Nalan Akdoğan

15 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Fields of Accounting Financial Accounting Management Accounting Prof.Dr. Nalan Akdoğan

16 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE ALANLARI Finansal Muhasebe Yönetim Muhasebesi Prof.Dr. Nalan Akdoğan

17 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Recording Transactions Flow of data to general Ledger SOURCE DOCUMENTS Transactions are recorded based on the nature of the primary documents. The documents supporting the records of the operations. Each accounting entry is supported by a dated item of documentary evidence. JOURNAL ENTRY Recording GENERAL LEDGER classifying Prof.Dr. Nalan Akdoğan

18 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY İŞLEMLERİN MUHASEBE KAYITLARI MUHASEBE BELGELERİ Kayıtlar muhasebe belgelerinin niteliğine göre kayıtlara alınır. Bu belgeler işletmede meydana gelmiş işlemlerin dayanağını oluşturur. Her muhasebe kaydı tarihi belirlenmiş belgelerle ispat edilir. YEVMİYE DEFTERİ (Bilgilerin Kaydedilmesi) BÜYÜK DEFTER (Bilgilerin hesaplarda sınıflandırılması) / Prof.Dr. Nalan Akdoğan

19 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FINANCIAL STATEMENTS-REPORTS SUMMARRIZING GENERAL LEDGER BALANCE SHEET INCOME STATEMENT OTHER REPORTS Prof.Dr. Nalan Akdoğan

20 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FİNANSAL TABLOLAR-RAPORLARIN DÜZENLENMESİ- BİLGİLERİN ÖZETLENMESİ BÜYÜK DEFTER BİLANÇO GELİR TABLOSU DİĞER TABLOLAR Prof.Dr. Nalan Akdoğan

21 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ACCOUNTS ACCOUNTS: An Account is a means of accumulating and summarizing the changes caused by transactions. It may be visualized as forming a large T(sometimes called T account) with the debits recorded on the left side and the credits recorded on the right side. Account Name Debits Credits LEFT SIDE RIGHT SIDE Prof.Dr. Nalan Akdoğan

22 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY HESAP Ayni nitelikteki işlemlerin üzerinde gösterildiği çizelgelerdir.İşlemlerden kaynaklanan değişikliklerin (artış ve azalışların) toplanması ve özetlenmesi bu çizelgeler üzerinde yapılır. Hesaplar, ilgili bulunduğu varlık ya da kaynak hesabında meydana gelen artışların bir yana, azalışların bir yana yazılması için iki yanlı bir çizelge olarak kullanılmaktadır. Hesabın sol yanına borçlu, sağ yanına da alacaklı taraf denir. Hesaplar,uygulamalarda kolaylık sağlamak bakımından ‘’T’’ simgesi ile gösterilir. B. HESABIN ADI A BORÇ Sol taraf ALACAK Sağ taraf Prof.Dr. Nalan Akdoğan

23 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY DEBITS AND CREDITS: DEBTS : A debit (abbreviated dr.) is an entry made on the left side of an account. Assets are shown on the left side in the balance sheet, so increases of assets are recorded by entries on the debt side in the accounts. All expenses are recorded ın the accounts as debits. A debit entry can also be made in a liability or equity account. This would have the effect of reducing the balance in the account. A debit decreases a liability or equity account. A debit entry can also be made in a revenue accounts. This would have the effect of reducing the balance in the account. A debit decreases a revenue accounts. Prof.Dr. Nalan Akdoğan

24 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BORÇ KAYDI B. harfi ile de kısaltılmış olarak ifade edilen borç kaydı,hesabın sol tarafına kayıt edilir. Varlık hesapları bilançonun solunda yer alır. Dolayısıyla varlık hesaplarındaki artışlar hesapların borcuna kaydedilir. Giderler, ilgili gider hesaplarının borcuna kaydedilir. Borç kaydı, yabancı kaynak ve öz kaynak hesaplarının borcuna, bu hesaplardaki tutarların azaltılmasında yapılır. Gelir hesaplarının borcuna bu hesaplar kar/zarar hesabına devrinde ya da tutarların azaltılmasında kayıt yapılır. Prof.Dr. Nalan Akdoğan

25 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CREDITS: CREDITS: A credit (abbreviated cr.) is an entry made on the right side of an account. Liabilities and equity are on the right side of the balance sheet, increases of liability or equity are recorded by entries on the credit side of the accounts. Also all revenues are recorded in the accounts as credits. A credit entry can also be made an asset account. This will have the effect of reducing the balance of this account. A credit decreases an asset account. Also a credit entry on the right side of expense account decreases an expense account. Prof.Dr. Nalan Akdoğan

26 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ALACAK KAYDI A. harfi ile de kısaltılmış olarak ifade edilen alacak kaydı,hesabın sağ tarafına kayıt edilir. Yabancı kaynak ve özkaynak hesapları bilançonun sağında yer alır. Dolayısıyla kaynak hesaplarındaki artışlar hesapların alacağına kaydedilir. Gelirler, ilgili gelir hesaplarının alacağına kaydedilir. Alacak kaydı, varlık hesaplarının alacağına, bu hesaplardaki tutarların azaltılmasında yapılır. Gider hesaplarının alacağına bu hesaplar kar/zarar hesabına devrinde ya da tutarların azaltılmasında kayıt yapılır. Prof.Dr. Nalan Akdoğan

27 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BALANCE SHEET (STATEMENT OF FINANCIAL POSITION) Balance sheet: The balance sheet is the financial statement which shows the financial position of the business at the specific time. Things owned are always equal to the claims to these assets. ASSETS=CLAIMS TO ASSETS ASSETS= LIABILITIES +EQUITY EQUITY= ASSETS-LIABILITIES Prof.Dr. Nalan Akdoğan

28 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BİLANÇO (FİNANSAL DURUM TABLOSU) Bilanço işletmenin belli bir tarihteki finansal durumunu gösteren tablodur. Bilanço, işletmenin raporlama tarihindeki varlıklarını ve bu varlıkların finansmanında kullanılan kaynakları (varlıklar üzerindeki hakları) gösterir. Varlıklar ve kaynaklar her zaman birbirine eşittir. VARLIKLAR=VARLIKLAR ÜZERİNDEKİ HAKLAR VARLIKLAR= YABANCI KAYNAKLAR+ÖZKAYNAKLAR ÖZ KAYNAKLAR= VARLIKLAR-YABANCI KAYNAKLAR Prof.Dr. Nalan Akdoğan

29 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Economic Resources Claims to Economic Resources The Accounting Equation ASSETS = LİABİLİTİES + OWNER’S EQUİTY Prof.Dr. Nalan Akdoğan

30 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY EKONOMİK KAYNAKLAR (DEĞERLER) EKONOMİK KAYNAKLAR ÜZERİNDEKİ HAKLAR MUHASEBE EŞİTLİĞİ VARLIKLAR = YABANCI KAYNAKLAR+ÖZKAYNAKLAR Prof.Dr. Nalan Akdoğan

31 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CHART OF DEBITS AND CREDITS DEBİT (left side of entry) CREDİT (right side of entry) ASSETS INCREASE DECREASE LIABILITIES OR EQUITYDECREASEINCREASE REVENUESDECREASEINCREASE EXPENSESINCREASEDECREASE Prof.Dr. Nalan Akdoğan

32 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BORÇ VE ALACAK KAYDI ŞEMASI BORÇ KAYDI (hesabın sol tarafına) ALACAK KAYDI (Hesabın sağ tarafına) VARLIKLAR ARTIŞAZALIŞ YABANCI KAYNAKLAR VE ÖZKAYNAKLAR AZALIŞARTIŞ GELİRLERAZALIŞARTIŞ GİDERLERARTIŞAZALIŞ Prof.Dr. Nalan Akdoğan

33 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Owner’s Equity AssetsLiabilities Debit + Debit – Credit – Debit – Credit + Credit + =+ Rules of Debit and Credit Prof.Dr. Nalan Akdoğan

34 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÖZ KAYNAKLAR VARLIKLAR YABANCI KAYNAKLAR (BORÇLAR) Borç + Borç – Alacak – Borç – Alacak + Alacak + = + BORÇ VE ALACAK KAYDINDA KURAL Prof.Dr. Nalan Akdoğan

35 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY DOUBLE-ENTRY BOOKKEEPING Double entry bookkeeping is the system by which every transactıon is entered in two accounts. Once as a debit and once as a credit. At all times the total of all debits must equal the total of all credits in the ledger accounts. Prof.Dr. Nalan Akdoğan

36 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÇİFT TARAFLI KAYIT YÖNTEMİ Çift taraflı kayıt yönteminde her kıymet hareketi iki hesaba kaydedilir. Bir hesaba borç kaydı, diğer hesaba alacak kaydı yapılır. Her zaman büyük defterde hesapların borç toplamı ile alacak toplamı birbirine eşit olur. Prof.Dr. Nalan Akdoğan

37 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY One debitOne credit Each transaction is recorded with at least: Total debits must equal total credits. The Double-Entry System Prof.Dr. Nalan Akdoğan

38 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BİR BORÇ KAYDIBİR ALACAK KAYDI HER KIYMET HAREKETİ (İŞLEM) İÇİN EN AZINDAN TOPLAM BORÇ TUTARI TOPLAM ALACAK TUTARINA EŞİT OLUR. ÇİFT TARAFLI KAYIT YÖNTEMİ Prof.Dr. Nalan Akdoğan

39 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Journals What is a journal? It is a list in chronological order of all the transactions for a business. 1. Identify transaction from source documents. 2. Specify accounts affected. 3. Apply debit/credit rules. 4. Record transaction with description. A JOURNAL is a book of orjinal entry. It is used for entering all transactions as they occur. Because of the entries are made day by day, somewhat in diary form, it is called a day book. Journalizing is the process of recording an entry in a journal. Prof.Dr. Nalan Akdoğan

40 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YEVMİYE DEFTERİ Yevmiye defteri, işlemlerin muhasebe terimleri ile tarih sırasına göre ve ilgili kanunların belli ettiği kurallara uygun olarak kaydedildiği defterdir. Yevmiye defterine ilk kayıt, ilk kuruluşta işe başlama bilançosunda, izleyen dönemlerde önceki dönem sonunda hazırlanan bilançoda yer alan varlık ve kaynakların büyük deftere yansıtılması için açılış kaydı yapılır.Bu kayıtla büyük defterde hesaplar açılır. Günlük işlemler sırasıyla belgelere dayanarak ve yevmiye maddeleri halinde hesaplara borç alacak kaydı yapmak üzere yevmiye defterine kayıt edilir. Deftere günlük olarak işlemler kaydedildiğinden, bu deftere günlük defter de denilir. Prof.Dr. Nalan Akdoğan

41 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Journal entry What does a journal entry include? – date of the transaction – title of the account debited – title of the account credited – amount of the debit and credit – description of the transaction – dollar signs are omitted Prof.Dr. Nalan Akdoğan

42 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YEVMİYE MADDESİ Yevmiye defterine işlemler maddeler halinde yazılır.Yevmiye defterinde iki tarih çizgisi arasında yer alan terimlerin tümü bir yevmiye maddesini oluşturur. Yevmiye maddesinde, -işlem tarihi -Borç tarafına yazılan hesabın adı -Alacak tarafına yazılan hesabın adı -Borç ve alacak tutarları -işlemin açıklaması -para birimi sembolü yer alır. Prof.Dr. Nalan Akdoğan

43 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Advantages of using a journal 1. The journal provides a simple check of whether the debit and credit parts of the entry equal. 2. The journal makes it possible to see all the accounting effects of each transaction. 3. The journal provides a record of all transactions in the order they occur. Prof.Dr. Nalan Akdoğan

44 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YEVMİYE DEFTERİ KULLANMANIN AVANTAJLARI Yevmiye defteri, yevmiye kaydının borç ve alacak tutarının eşit olduğu hususunun kontrol edilmesi imkanını verir. Yevmiye kayıtları,her işlemin muhasebe etkisinin görülmesine olanak verir. Yevmiye defteri,her işlemin ortaya çıktığında defterlere kaydının yapılmasını temin eder. Yevmiye defteri,işlemlerin muhasebe kaydına dönüştürülmesinin bir disiplin altında gerçekleştirilmesinin sağlanması için tutulur. İşlemlerin belirli süreler içinde kaydedilmesinin zorunlu olması ve defterlerin daha sonra üzeri çizilerek değiştirilmemesi gerekir. Prof.Dr. Nalan Akdoğan

45 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Journal-Recording Transactions Trans. number Date and accounts and Explanation Debit Credit 12 Novomber Central Bank 30, Receviables from NF 30,000 approved amount of RoF is transfered to CB JournalPage …. Prof.Dr. Nalan Akdoğan

46 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YEVMİYE DEFTERİNE MADDE KAYDI Madde No Tarih ve Açıklamalar Borç Alacak 12 Novomber Merkez Bankası 30, UF Alacaklar 30,000 RoF tarafından onaylanan tutarın Merkez Ban. transferi YEVMİYE DEFTERİ…. Prof.Dr. Nalan Akdoğan

47 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Ledger What is a ledger? It is a digest of all accounts utilized by an entity during an accounting period. It consists of all the individual account pages Loose leaf pages Computer printout Bound books Cards Prof.Dr. Nalan Akdoğan

48 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BÜYÜK DEFTER- DEFTERİ KEBİR DEFTERİ- KEBİR NEDİR? -Hesapların toplandığı defterdir. -Yevmiye defterine tarih sırasına göre kaydedilmiş işlemlerin niteliklerine göre sınıflandırılmış bir şekilde kaydedildiği hesapların bütünüdür. Ayrı sayfalar Bilgisayar çıktısı Ciltli sayfalar kitap şeklinde Kart Prof.Dr. Nalan Akdoğan

49 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Post from the journal to the ledger. What is posting? It is the transfer of information from the journal to the appropriate accounts in the ledger. Prof.Dr. Nalan Akdoğan

50 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YEVMİYE DEFTERİ KAYITLARININ DEFTERİ-KEBİRE AKTARIMI Aktarım, Yevmiye defterine kaydedilen işleme ilişkin bilginin niteliğine uygun olarak sınıflandırılmış ilgili hesaba kaydedilmesidir. Prof.Dr. Nalan Akdoğan

51 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 101 CENTRAL BANK DR. CR. (15) B alance RECEİVABLE FROM NF DR. CR Balance Asset Accounts After Posting Prof.Dr. Nalan Akdoğan

52 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 101 MERKEZ BANKASI DR. CR. (15) Kalan UF ALACAKLAR DR. CR Kalan BİLGİLERİN AKTARIMINDAN SONRA HESAPLARIN GÖRÜMÜMÜ Prof.Dr. Nalan Akdoğan

53 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Trial Balance What is a trial balance? It is an internal document. It is a listing of all the accounts with their related balances. It is listing of all the debit and credit balances in the ledger. Before computers, it provided a check on accuracy by showing whether total debits equal total credits. The trial balance is used to check that the ledger is in balance and that all the debits equal all the credits. Prof.Dr. Nalan Akdoğan

54 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MİZAN MİZAN NEDİR? Mizan işletme içinde kullanılan bir kontrol çizelgesidir. Mizan, hesapların adlarının, borç ve alacak kalanlarının yer aldığı bir listedir. Bilgisayarlı uygulamalarda, yevmiye defterine kaydedilen bir işlemin defterikebire farklı geçmesi mümkün olmadığından mizanın bir kontrol görevi görmesi söz konusu değildir. Ancak bu uygulamalarda da mizanın bilgi verme yararı nedeniyle düzenlenmesi yararlıdır. Prof.Dr. Nalan Akdoğan

55 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY LEDGER TRAIL BALANCE Account Code Account NameCurrency Total Debit Total Credit Debit Balance Credit Balance 101 Central BanksEur Other BanksEur Payment Orders (-)Eur Receivables from NFEur Advances To ContractorsEur Funds from NFEur Funds Used (-)Eur Taxs Payable XX TOTAL equal Prof.Dr. Nalan Akdoğan

56 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MİZAN HESAP NO HESAP İSMİPara BirimiBorç Toplamı Alacak Toplamı Borç Kalan Alacak Kalan 101 Merkez BankasıEur Diğer BankalarEur Ödeme Emirleri (-)Eur Ulusal Fondan (UF) AlacaklarEur Yüklenicilere Verilen AvanslarEur Ulusal Fondan Alınan Fonlar(ödenecek Fonlar)Eur Kullanılan Fonlar (Ödenen Fonlar)(-)Eur Ödenecek Vergiler XX XX XX TOPLAM eşit Prof.Dr. Nalan Akdoğan

57 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY JOURNAL,LEDGER AND TRIAL BALANCE FOR FUND ACCOUNTING REQUREMENTS IPA accounting system is based on computerized accounting system. So as soon as data entries are made the journal records, the ledger records and the trial balance are updated, as a real time data processing. Journal entries which are broken down in accordance with the codification of accounts number are posted to the ledger by software automatically. Prof.Dr. Nalan Akdoğan

58 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FON MUHASEBE SİSTEMİNDE YEVMİYE DEFTERİ,DEFTERİ KEBİR VE MİZANLAR Fon muhasebe sistemi bilgisayar ortamında tutulmaktadır. Bu nedenle işlemlerle ilgili mahsup fişlerinin bilgisayarda hazırlanmasıyla, tarih sırasına göre her fiş otomatik olarak işlemin yapıldığı tarihte yevmiye defterine de kayıt edilmektedir. Ayni şekilde yevmiye defterinde belirlenen hesap isimleri otomatik olarak büyük defterdeki ilgili hesaplara da kaydedilmektedir. Mizanlarda ayni şekilde otomatik olarak defteri kebir hesaplarından hazırlanmaktadır. Burada önemli olan fişin doğru tanımlanmasıdır. Prof.Dr. Nalan Akdoğan

59 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY IDENTIFICATION AND CROSS- REFERENCING To ensure an efficient cross referencing on each source document recorded (i.e. a Journal Voucher, a debit note or a credit note) the following information will be produced by the xxx accounting software automatically: Journal reference Date of recording Account(s) debited: number and amount Account(s) credited: number and amount Signature of person responsible for recording Signature of person responsible for control Prof.Dr. Nalan Akdoğan

60 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TANIMLAMA VE KARŞILIKLI REFERANS Kayıtları yapılan işlemlerin referans belgesine göre doğru borç ve alacak kaydı yapıldığının karşılıklı olarak test edilmesinde, bilgisayar programı aşağıdaki işlemleri otomatik olarak yapmaktadır: 1. Kayıt tarihi 2. Borç kaydı alan hesapların numaraları ve tutarları 3. Alacak kaydı alan hesapların numaraları ve tutarları 4. Kayıttan sorumlu olan kişinin imzası 5. İşlemi kontrol eden kişinin imzası Prof.Dr. Nalan Akdoğan

61 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY The Accountant shall mention an identification reference on the top right corner of each primary document which is attached to source documents. The identification reference is built as follows: Journal reference (provided by the accounting software) + Day+Month +Year. In addition, after payment realized, the original invoice will be cancelled by simply writing or sealing “paid” on invoice. Prof.Dr. Nalan Akdoğan

62 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Muhasebeci kayıt da kullanılan kaynak belgeye (mahsup fişi, vs. ) iliştirdiği ilk belgenin sağ köşesinin üstüne işlemin referans numarasını kaydeder. Bu numara bilgisayardan elde edilen yevmiye madde numarasıdır. Maddenin hangi gün, hangi ay ve yılda yapıldığı belgeye kaydedilmelidir. Prof.Dr. Nalan Akdoğan

63 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FINANCIAL STATEMENTS What are financial statements? Financial statements are a structured representation of the financial position and financial performance of an entity. The objective of financial statements is to provide information about the financial position, financial performance and Cash flows of an entity that is useful to a wide range of users in making economic decisions. Financial statements also show the results of the management’s stewardship of the resources entrusted to it. Prof.Dr. Nalan Akdoğan

64 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FİNANSAL TABLOLAR Finansal tablolar Nedir? Finansal tablolar işletmenin finansal durumunun ve finansal performansının biçimlendirilmiş sunumudur. Finansal tabloların amacı, geniş bir kullanıcı kitlesinin ekonomik kararlar almalarına yardımcı olan işletmenin finansal durumu, finansal performansı ve nakit akışları hakkında bilgi sağlamaktır. Ayrıca finansal tablolar, yöneticilerin kendilerine emanet edilen kaynakları ne etkinlikte kullandıklarını da gösterir. Prof.Dr. Nalan Akdoğan

65 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY INFORMATION PROVIDED BY FINANCIAL STATEMENTS To meet this objective, financial statements provide information about an entity’s: (a) assets; (b) liabilities; STATEMENT OF FINANCIAL (c) equity; POSITION (BALANCE SHEETS) (d) income and expenses, INCOME including gains and losses ; STATEMENTS (e) contributions by and distributions to owners in their capacity as owners; STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD (f) cash flows. CASH FLOW STATEMENTS Prof.Dr. Nalan Akdoğan

66 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Finansal tablolar bu amaca ulaşmak için işletmeyle ilgili aşağıdaki bilgileri sunar: Varlıklar,Borçlar; FİNANSAL DURUM TABLOSU Özkaynaklar; (BİLANÇO) Gelir ve giderler, karlar ve zararlar dahil; GELİR TABLOSU Ortakların ortak olmaları sebebiyle yaptıkları katkılar ve ortaklara yapılan dağıtımlar ÖZKAYNAKLAR DEĞİŞİM TABLOSU Nakit akışları. NAKİT AKIŞ TABLOSU Prof.Dr. Nalan Akdoğan

67 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY This information, along with other information in the notes, assists users of financial statements in predicting the entity’s future cash flows and, in particular, their timing and certainty. Prof.Dr. Nalan Akdoğan

68 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Bu bilgi, dipnotlarda yer alan diğer bilgilerle birlikte finansal tablo kullanıcılarının işletmenin gelecekteki nakit akışlarını ve özellikle bunların zamanını ve kesinliklerini tahmin etmelerine yardımcı olur. Prof.Dr. Nalan Akdoğan

69 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Complete set of financial statements A complete set of financial statements comprises: a) a statement of financial position as at the end of the period; b) a statement of profit or loss and other comprehensive income for the period; c) a statement of changes in equity for the period; d) a statement of cash flows for the period; e) notes, comprising a summary of significant accounting policies and other explanatory information; and f) a statement of financial position as at the beginning of the earliest comparative period when an entity applies an accounting policy financial statements, or when it reclassifies items in its financial statements. Prof.Dr. Nalan Akdoğan

70 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FİNANSAL TABLOLAR SETİ Tam bir finansal tablolar seti aşağıdakileri içerir: a) Dönem sonu finansal durum tablosu (bilanço); b) Döneme ait kapsamlı gelir tablosu c) Döneme ait özkaynak değişim tablosu d) Döneme ait nakit akış tablosu ve e) Önemli muhasebe politikalarını özetleyen dipnotlar ve diğer açıklayıcı notlar. f) Bir işletmenin bir muhasebe politikasını geriye dönük olarak uygulaması durumunda ya da bir işletmenin finansal tablolarındaki kalemleri geriye dönük olarak yeniden ifade etmesi söz konusu olduğunda ya da işletmenin finansal tablo kalemlerini yeniden sınıflandırdığında, karşılaştırılabilir en erken dönemin başına ait finansal durum tablosu (bilanço) Prof.Dr. Nalan Akdoğan

71 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FINANCIAL STATEMENTS OF IPA – TURKEY IMPLEMENTATION PROGRAMME According to this programme, public institutions prepare: 1. Balance Sheet (a statement of financial position) 2. Cash flow statement and 3. Notes on the accounts (if necessary) Because of using fund accounting, Institution does not have any revenues and expenses, so it does not need to prepare INCOME STATEMENT. Prof.Dr. Nalan Akdoğan

72 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TÜRKİYEDE UYGULANAN IPA PROGRAMINDA DÜZENLENECEK FİNANSAL TABLOLAR IPA programına göre düzenlenecek finansal tablolar: 1. Bilanço (Finansal Durum Tablosu) 2. Nakit Akış Tablosu 3. Bilanço Dipnotları (gerekirse) Fon muhasebesi uygulandığından ve ilgili birimin gelir ve gideri bulunmadığından GELİR TABLOSU‘ nun düzenlenmesine gerek bulunmamaktadır. Prof.Dr. Nalan Akdoğan

73 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY GENERAL OVERVIEW FOR FUND ACCOUNTING REQUIREMENTS 1. Accounting system of the fund is established based on the requirements of the Accreditation Criteria, Financial Regulation and responsibilities driven from Financing Agreement. 2. Accreditation Criteria, is The Standard List of Areas and related Requirements as referred to in Article 11(2) of IPA Implementing Regulation numbered 718/2007. Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA) Prof.Dr. Nalan Akdoğan

74 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FON MUHASEBE SİSTEMİNE GENEL BAKIŞ 1. Fon muhasebe sistemi, Finansman Anlaşması’ndaki sorumlulukların yerine getirilebilmesi gereksinimlerini düzenleyen finansman tüzüğünün akreditasyon kriterlerine göre kurulur. 2. Akreditasyon kriterleri, 718/2007 numaralı IPA Uygulama yönetmeliği, madde 11 (2) 'de bahsedilen alanlar ve ilgili gereksinimleri dikkate alan standartlar listesidir. 12 Haziran 2007 tarihli ve 718/2007 sayılı AB Komisyon Tüzüğü 1085/2006 sayılı Konsey Yönetmeliğinin uygulanması yardım öncesi için bir uygulama aracı oluşturmaktadır. Prof.Dr. Nalan Akdoğan

75 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY DOUBLE ENTRY, ANALYTICAL AND ACCRUAL BASIS ACCOUNTING SYSTEM. 3.The accounting at the fund of transactions relating to EC financial assistance and co- financing is based on Double Entry, Analytical And Accrual Basis Accounting System. Prof.Dr. Nalan Akdoğan

76 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÇİFT TARAFLI KAYIT YÖNTEMİ VE TAHAKKUK ESASINA DAYALI MUHASEBE SİSTEMİ AB mali yardım ve ortak finansmana ilişkin işlemlerin fon da muhasebeleştirilmesinde Çift Taraflı Kayıt ve Analitik ve Tahakkuk Esasına Göre Muhasebe Sistemi esas alınmaktadır. Prof.Dr. Nalan Akdoğan

77 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TRANSPARENCY IN ACCOUNTING AND REPORTING- A SEPARATE ACCOUNTING SYSTEM. 4. According to the Financing Agreement Chapter XI Financial Management Article 61 Transparency in accounting and reporting, as the Beneficiary the Government of the Republic of Turkey shall ensure that, for the operation to which the programme relates, all public or private bodies involved in the management and implementation of the operations maintain either a separate accounting system or an adequate accounting codification of all transactions concerned which will facilitate the verification of expenditure by the Community and by national control authorities. They must also ensure that all expenditure is correctly attributed to the operation or project concerned. According to this article, Operating Structure of Operational Programme shall maintain A Separate Accounting System. Prof.Dr. Nalan Akdoğan

78 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE VE RAPORLAMDA ŞEFFAFLIK – AYRI MUHASEBE SİSTEMİ 4- Finansman Anlaşması bölüm11 da yer alan Finansal Yönetim Başlığı Madde 61’e göre muhasebe ve raporlamada şeffaflık sağlanması gereklidir. Programın yararlanıcısı olarak Türkiye Cumhuriyeti Hükümeti programın ilgili olduğu operasyonun uygulanmasından, bütün kamu ve özel kuruluşlar için, ya ayrı bir muhasebe sistemi ya da toplum ve ulusal denetim otoriteleri tarafından harcamaların incelenmesini kolaylaştıracak bir kodlama sisteminin oluşturmasını temin eder. Tüm harcamalar doğru ve söz konusu operasyon veya proje ile ilgili olmalıdır. Bu maddeye Program Otoritesi tarafından ayrı bir muhasebe sistemi oluşturulacaktır.. Prof.Dr. Nalan Akdoğan

79 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Accounting system is based on computerized accounting system 5. According to the Financing Agreement Chapter XII Management and Control Systems Article 78 General principles of Management and Control Systems sub-clause 1(d) states that reliable accounting, monitoring and financial reporting systems shall as far as possible be held in computerised forms. Prof.Dr. Nalan Akdoğan

80 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BİLGİSAYARA DAYALI MUHASEBE SİSTEMİ KULLANILMALIDIR 5. Finansman Anlaşması Bölüm 12, Yönetim ve Kontrol Sistemleri Başlığı Madde 78, Yönetim ve Kontrol Sistemleri Genel İlkeleri fıkra 1 (d)’ye göre güvenilir muhasebe, izleme ve finansal raporlama sistemlerinin mümkün olduğu kadar bilgisayara dayalı olması gerektiği belirtilmektedir. Prof.Dr. Nalan Akdoğan

81 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ACCOUNTING PERIOD 6. Accounting period is determined as programme implementation period, i.e. starting from the signature of the Financing Agreement which is ……..xxxxx and ending 31st of December xxxxwhich is the final date for declaration of expenditures according to the Financing Agreement. Prof.Dr. Nalan Akdoğan

82 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE DÖNEMİ 6- Muhasebe dönemi programın uygulama dönemi olarak belirlenmiştir. Bu dönem Finansman Anlaşmasının imza tarihi olan xxxx da başlamış ve harcamaların beyanı için son tarih olan 31 Aralıkxxxxx ’de sona ermektedir Prof.Dr. Nalan Akdoğan

83 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MEASURED UNIT-EURO 7. Economic activity is measured in Euro and control documents and reports will be printed in English. JOURNAL, LEDGER, TRIAL BALANCE AND FINANCIAL STATEMENTS WILL BE MEASURED EURO AND ALL RECORDS WILL BE PRINTED IN ENGLISH. Prof.Dr. Nalan Akdoğan

84 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÖLÇÜ BİRİMİ- AVRO 7. Ekonomik faaliyet Avro olarak ölçülür ve kontrol belgeleri ve raporlar İngilizce olarak hazırlanır. YEVMİYE KAYITLARI, BÜYÜK DEFTER, MİZAN VE FİNANSAL TABLOLAR AVRO OLARAK HAZIRLANIR VE BÜTÜN DOKÜMANLAR İNGİLİZCE OLARAK HAZIRLANIR. Prof.Dr. Nalan Akdoğan

85 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ACCOUNTING DOCUMENTS 8. Accounting documents of equivalent probative value can be used instead of receipted invoices to support eligibility of the expenditure incurred in the implementation of the programme according to Article 35-1(a) of the Financing Agreement. Payments made by the Commission under the programme are subject to substantiation of expenditure paid by Accounting documents of equivalent probative value can be used instead of receipted invoices to substantiate expenditure. To fulfill the responsibility for the financial control of projects, shall guarantee that declarations of expenditure result from an accounting system which is based on verifiable supporting documents according to Article 81-1(d) of the Financing Agreement. Prof.Dr. Nalan Akdoğan

86 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE BELGELERİ 8- Finansman Anlaşmasının 35-1 (a) başlığına göre, programın uygulanmasından kaynaklanan harcamaların uygunluğu desteklemek amacıyla eşdeğer ispat niteliğindeki muhasebe belgeleri faturalar yerine kullanılabilir. Program kapsamında komisyon tarafından yapılan ödemeler ödenen harcamaların ispat edilmesi gereklidir. Eşdeğer ispat niteliğindeki muhasebe belgeleri yapılan harcamaları kanıtlamak üzere faturalar yerine kullanılabilir. Projelerin mali kontrol sorumluluğunu yerine getirmek amacıyla, Finansman Anlaşması madde 81-1 (d)’ye göre muhasebe sistemine kaydedilen harcamalar doğrulanabilir destekleyici ispat edici belgelere dayanılarak yapılmalıdır. Prof.Dr. Nalan Akdoğan

87 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Primary documents (or source documents) Primary documents (or source documents) are the documents supporting the records of the operations. Each accounting entry is supported by a dated item of documentary evidence (primary document), established on paper which will be: 1. Signed financing agreement 2. Letter of Guarantee 3. Requests of funds 4. Approved request of funds 5. Contract (accrual) 6. Invoices 7. Payment order form 8. Debit/Credit Advice 9. Bank statements (for bank charges) 10. Bank disposition for deposits 11. Debit note (for recovery of funds) 12. Addendum 13. Administrative Order Prof.Dr. Nalan Akdoğan

88 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE SİSTEMİNDE KULLANILAN TEMEL MUHASEBE BELGELERİ Muhasebe belgeleri işlemlerin kayda alınmasında işlemin dayanağını oluşturan belgelerdir. Her muhasebe kaydı tarih sırasına göre, tarihi belirlenmiş bu belgelerle desteklenmelidir.Bu belgeler işlemin yapıldığının kanıtını oluşturmaktadır. Fon muhasebe sisteminde aşağıda sıralanan belgeler kullanılacaktır: 1. İmzalanmış finansal anlaşma 2. Garanti mektupları 3. Fon talep yazısı 4. Talep edilen fonun onay yazısı 5. Yapılan sözleşme 6. Faturalar 7. Ödeme emri 8. Borç taraf/Alacak taraf yazısı 9. Bankadan yapılan ödemeler belgesi(banka ekstresi) 10. Bankadaki para durumunu gösteren belge (Bankadan alınan hesap özeti) 11. Geri dönmeyen alacakların idari ve kanuni takipteki alacakların borçlandırılması yazısı 12. Diğer benzer belgeler 13. Yönetim Talimatları Prof.Dr. Nalan Akdoğan

89 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CONSISTENCY Accounting rules and procedures should be maintained in consistency. Any change in the accounting rules must be justified and approved by the Head of RCP-CID, NAO and EC before application. Prof.Dr. Nalan Akdoğan

90 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TUTARLILIK Muhasebe kuralları ve süreci tutarlılık ilkesine göre yapılmalıdır. Muhasebe kurallarında herhangi bir değişiklik uygulanmadan önce mutlaka RCP-CID,, NAO and EC den izin ve onay alınmalıdır. Prof.Dr. Nalan Akdoğan

91 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 5.GENERAL ACCEPTED ACCOUNTING PRINCIPLES Accepted accounting principles are listed in Article 124 of the Financial Regulation (FR) and they are: a) going-concern basis; b) prudence; c) consistent accounting methods; d) comparability of information; e) materiality; f) no netting; g) reality over appearance (Substance over form); h) accrual-based accounting (Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities) Prof.Dr. Nalan Akdoğan

92 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY GENEL KABUL GÖRMÜŞ MUHASEBE İLKELERİ AB finans yönetmeliğinin 124. maddesinde genel kabul görmüş muhasebe ilkeleri aşağıdaki gibi sıralanmıştır: a) Süreklilik ilkesi b) İhtiyatlılık ilkesi c) Muhasebe yöntemlerinde tutarlılık ilkesi d) Bilgilerin karşılaştırılabilirliği e) Önemlilik f) Netleştirmeme (mahsup etmeme) g) Özün önceliği ilkesi h) Tahakkuk esasına dayalı muhasebe Prof.Dr. Nalan Akdoğan

93 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Going-concern Basis The going-concern principle means that for the purposes of preparing the financial statements, the institutions and the bodies shall be deemed to be established for an indefinite duration. Prof.Dr. Nalan Akdoğan

94 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY SÜREKLİLİK İLKESİ Süreklilik ilkesi muhasebenin önemli varsayımlarından birisidir. Finansal tabloların hazırlanması bakımından kurum ve ilgili otoriteler kurumun hayatının görülebilen bir gelecekte devam edeceğini ve bu sürede bu tabloların hazırlanacağını varsayar. Prof.Dr. Nalan Akdoğan

95 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY PRUDENCE The principle of prudence means that assets and income shall not be overstated and liabilities and charges shall not be understated. However, the principle of prudence does not allow the creation of hidden reserves or undue provisions. Prof.Dr. Nalan Akdoğan

96 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY İHTİYATLILIK İLKESİ İhtiyatlılık ilkesi, varlıkların ve gelirin olduğundan fazla, borçların ve giderlerin olduğundan az gösterilmemesini ifade eder. Ancak bu kavram gizli yedekler veya gereğinden fazla karşılıklar ayrılmasına gerekçe oluşturamaz. Olay ve durumlarla ilgili belirsizliklerin içerik ve kapsamlarına uygun olarak açıklanması ve finansal tablolara ihtiyatlı bir şekilde yansıtılması gerekir. İhtiyatlılık, belirsizlik nedeniyle tahmin yapılması gereken hallerde varlıkların veya gelirin olduğundan fazla, borçların veya giderlerin de olduğundan eksik belirlenmemesi için gereken dikkatin gösterilmesini ifade eder. Bununla birlikte, ihtiyatlı bir tutum içinde olmak, kasıtlı olarak varlıkların veya gelirin olduğundan eksik, borçların veya giderlerin de olduğundan fazla belirlenmesine izin vermemektedir. Kısaca, ihtiyatlılık, taraflı yaklaşıma izin vermez. Prof.Dr. Nalan Akdoğan

97 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Consistent Accounting Methods The principle of consistent accounting methods means that the structure of the components of the financial statements and the accounting methods and valuation rules may not be changed from one year to the next. Prof.Dr. Nalan Akdoğan

98 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TUTARLILIK İLKESİ Tutarlılık; muhasebe uygulamaları için seçilen muhasebe politikalarının, birbirini izleyen dönemlerde değiştirilmeden uygulanması gereğini ifade eder. İşletmelerin mali durumunun, faaliyet sonuçlarının ve bunlara ilişkin yorumların karşılaştırılabilir olması bu kavramın amacını oluşturur. Tutarlılık kavramı, benzer olay ve işlemlerde, kayıt düzenleri ile değerleme ölçülerinin değişmezliğini ve finansal tablolarda biçim ve içerik yönünden tek düzeni öngörür.. Prof.Dr. Nalan Akdoğan

99 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Comparability of Information The principle of comparability of information means that for each item the financial statements shall also show the amount of the corresponding item the previous year. Prof.Dr. Nalan Akdoğan

100 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY BİLGİLERİN KARŞILAŞTIRILABİLİRLİĞİ Bilgilerin karşılaştırılabilirliği, finansal tablolarda sunulan her kalemin ayni zamanda bir önceki dönemdeki tutarının da sunulmasını ifade eder. Prof.Dr. Nalan Akdoğan

101 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Materiality Principle The materiality principle means that all operations which are of significance for the information sought shall be taken into account in the financial statements. Materiality shall be assessed in particular by reference to the nature of the transaction or the amount. Prof.Dr. Nalan Akdoğan

102 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÖNEMLİLİK İLKESİ Önemlilik ilkesi, bir hesap kalemi veya mali bir olayın nisbi ağırlık ve değerinin, finansal tablolara dayanılarak yapılacak değerlemeleri veya alınacak kararları etkileyebilecek düzeyde olmasını ifade eder. Önemli hesap kalemleri, finansal olaylar ve diğer hususların finansal tablolarda yer alması zorunludur. Eğer bir bilginin verilmemesi ya da yanlış verilmesi finansal tabloları kullanarak ekonomik kararlarını verecek olan kullanıcıların kararlarını etkileyebilecekse, o bilgi önemliliğe sahip bir bilgidir. Belli durumlarda bilginin eksikliği veya yanlışlığı durumlarında önemlilik hususunun olup olmadığına karar vermek için bilgi verilmeyen kalemin ya da hatalı verilen kalemin büyüklüğüne bakmak gerekir. Prof.Dr. Nalan Akdoğan

103 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY No-netting Principle The no-netting principle means that receivables and debts may not be off -set against each other, nor may charges and income, save where charges and income derive from the same transaction, from similar transactions or from hedging operations and provided that they are not individually material. Prof.Dr. Nalan Akdoğan

104 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY NETLEŞTİRMEME İLKESİ (MAHSUP ETME YASAĞI) Program otoritesi, bir standart zorunlu kılmadıkça veya izin vermedikçe varlıkları ve borçları ya da gelirleri ve giderleri netleştiremez. Program otoritesi,varlıkları ile borçları ve gelirler ile giderleri finansal tablolarda ayrı ayrı göstermelidir. İşlem veya diğer olayın özü gereği yapılan netleştirme dışında, kapsamlı gelir tablosu veya finansal durum durum tablosu (bilanço) ya da (eğer sunulmuşsa) bireysel gelir tablosunda yapılan netleştirmeler, kullanıcıların gerçekleşmiş olan işlemleri, diğer olayları ve şartları ve gelecekteki nakit akışlarını anlamalarını zorlaştırmaktadır. Varlıkların, örneğin stok değer düşüklüğü karşılığı ve şüpheli alacaklar karşılığı gibi, düzenleyici hesaplar düşüldükten sonra net tutarıyla gösterilmesi netleştirme değildir. Prof.Dr. Nalan Akdoğan

105 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Reality over appearance - Substance over form The principle of reality over appearance (Substance over form) means that accounting events recorded in the financial statements shall be presented by reference to their economic nature. Prof.Dr. Nalan Akdoğan

106 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ÖZÜN ÖNCELİĞİ İLKESİ İşlemlerin ve diğer olay ve koşulların sadece yasal görünümleri ile değil, özleri ve ekonomik gerçekleri de dikkate alınarak muhasebeleştirilmesi ve finansal tablolarda sunulması gerekir. Bu durum, finansal tabloların güvenilirliğini arttırır. Prof.Dr. Nalan Akdoğan

107 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Accrual-based Accounting In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection. In other words, the accrual method of accounting records income when it becomes due, rather than when it is received, and expenditures when the obligation is incurred, rather than when it is paid. Prof.Dr. Nalan Akdoğan

108 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBENİN TAHAKKUK ESASI Muhasebenin tahakkuk esasına göre yapılmasında, gelir ve giderler tahsilat veya ödeme koşuluna bakılmaksızın ortaya çıktıkları dönemde muhasebeleştirilir ve finansal tablolarda raporlanır. Diğer bir ifade ile gelirler tahsil edildiğinde değil, ortaya çıktığı dönemde tahakkuk ettirilerek raporlanır. Ayni şekilde giderler de ödendiğinde değil yapıldığı dönemde tahakkuk ettirilir ve finansal tablolarda raporlanır. İşletme, nakit akış tablosu hariç, tüm finansal tablolarını muhasebenin tahakkuk esasına göre düzenler. Muhasebenin tahakkuk esası kullanıldığı zaman kurum kalemleri Kavramsal Çerçevede bunlar için verilen tanımlara ve tahakkuk kriterlerine uydukları takdirde varlıklar, borçlar, özkaynaklar, gelirler ve giderler (finansal tabloların unsurları) olarak muhasebeleştirir. Prof.Dr. Nalan Akdoğan

109 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 6. CHART OF ACCOUNTS OF FUND ACCOUINTING Chart of accounts: is a listing of all the accounts and related account numbers used by an entities. Each account should have its own assigned number. The numbering system should allow flexibility for changing entities needs. Prof.Dr. Nalan Akdoğan

110 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 6.FON MUHASEBESİNDE PLANI Hesap planı, kurumun kullandığı tüm hesapların numaralarla tanımlandığı listedir. Hesap planı,kurumda kullanılacak hesapların sistemli ve gruplandırılmış olarak yer aldığı listeye denir. Her hesabın bir numarası vardır. Hesaplar numaralanırken bir sistem içinde ve esnek olarak yapılmalıdır.Böylece ihtiyaç oldukça hesap planına yeni hesaplar ilave edilmelidir. Prof.Dr. Nalan Akdoğan

111 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CHART OF ACCOUNTS OF FUND ACCOUNTING MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY accounting system The accounting system is designed to separate accounting for each priority and measure down to the amount of National and EU Contribution. Analytical needs are executed through additional numbers following the internationally accepted accounting code. Main accounts shall be composed of 3 digits, providing information on the nature of the main accounts. Sub accounts shall be composed of 5 to 10 digits. Prof.Dr. Nalan Akdoğan

112 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY FON MUHASEBESİNDE HESAP PLANI- BİLİM SANAYİ VE TEKNOLOJİ BAKANLIĞI MUHASEBE SİSTEMİ Muhasebe sistemi, her öncelik ekseni ve tetbiri,sözleşme tipi, ödeme tipi ve AB ve TR katkısını gösterecek biçimde muhasebeleştirilerek ayrı ayrı izler. Ana hesaplara alt hesap kodları ilave edilerek, ihtiyaç duyulan bilgiler elde edilir. Ana hesaplar, 3 hane olarak kodlanmıştır. Alt hesaplar 5 den 13 haneye kadar kodlanmıştır. Prof.Dr. Nalan Akdoğan

113 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Main Account Number FUNDS USED 0101 Priority improvement of Business Environment 0101 Measure Development of Industrial Infrastructure Proje ct/ TR 16 I PO (KOSGBEoBr 0101 Compenent Supervision, 2Works, 3 supply 4 Technical assistance 000 contractor(contract reference) 201 TR07R /001 (Grontmij A 0 Payment type 1 Pre-financing,2 interim,3.final 0 Resource of Contribution 1. EU 2. TR MAIN AND SUB-ACCOUNTS DIGITS

114 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Ana hesap numarası Kullanılan Fon H 0101 Öncelik ekseni improvement of Business Environment 0101 Tedbir Development of Industrial Infrastructure Proje / TR 16 I PO (KOSGBEoBr 0101 İş türü 1Danışmanlık,(2 hizmet(İŞ) alımı, 3 mal alımı, 4 teknik yardım) 000 Yüklenici (sözleşme yapılan firma) 201 TR07R /001 (Grontmij A 0 Ödeme aşaması 1 Ön ödeme (avans), 2Ara ödeme, 3Son ödeme ANA VE ALT HESAPLARIN KODLAMASI

115 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 301 FUNDS USED- main account 301.1Improvement of BusinessEnvironment(Priority) Development of IndustriaI ınfrastructure(measures) TR07R1.01 / TR 16 I PO (KOSGBEoBr)(projects) Supervision (compenent) TR07R /001 (Grontmij A/S)(contractor) Pre-financing ( types of payments) EU Resource of Contribution TR Prof.Dr. Nalan Akdoğan

116 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY EU TR 301 Fun kullanımları ( Ana hesap) 1. number for priority and measureImprovement of Business Environment(Öncelik ekseni) 1 Development of Industrial Infrastructure (tetbir) 01 TR07R1.01 / TR 16 I PO (proje) 1supervision,2 works 3 supply 4 Technical assistance. (Compenents) 201……A işletmesi Contactors 1.ön ödeme, 2 ara ödeme, 3 son ödeme (Ödeme aşamaları) 1 EU (Fonun sağlandığı kaynak) 2 TR Prof.Dr. Nalan Akdoğan

117 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY PRIORITYMEASURES IMPROVEMENT OF BUSİNESS ENVİRONMENT.1.1 Development of Industrial Infrastructure.1.2 Creation and Development of Financing Instruments.1.3 Improvement of R&D, Innovation, Technology 1.4-Improvement of Tourıim Infrastructure STRENGTHENING OF ENTERPRISE CAPACITY AND FOSTER ENTREPRENEURSHIP.2.1-Providing Basic Information 2.2-Strengthenıng of Cooperatıon TECHNICAL ASSISTANCE3.1-Support to the OP PreparatIon… 3.2-Publicity Prof.Dr. Nalan Akdoğan

118 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY PROJECTS ACCOUNT No PROJECTS TR07R1.01 / TR 16 I PO (KOSGBEoBr TR07R1.03 / TR 16 I PO (TDZ GB TR07R1.04 / TR 16 I PO (TDZ TR07R1.05 / TR 16 I PO (FIRA TR07R1.07 / TR 16 I PO (GAGF) TR07R1.08 / TR 16 I PO (G43 TR07R1.09 / TR 16 I PO (Ordu TR07R1.10 / TR 16 I PO (Rize TR07R1.21 / TR 16 I PO (AmasyBao TR07R1.24 / TR16 I PO (BayburBt TR07R1.25 / TR 16 I PO (SamsuBno Prof.Dr. Nalan Akdoğan

119 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Component Account NumberComponent Supervision Works Supply Technical Assistance Prof.Dr. Nalan Akdoğan

120 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Contractor account number Contractor Name Contractor xxxxxxxxxx Types of payments account No.Types of payments Resource of Contribution Accounting No Pre-financing Interim Final Resource of Contribution EU TR Prof.Dr. Nalan Akdoğan

121 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 1.CURRENT ASSETS 10 CASH AND CASH EQUIVALENTS 101 CBRT(EU,TR,) 102 CBRT (other accounts)) 103 PAYMENT ORDERS (-) 12 RECEIVABLES 120 RECEIVABLES FROM NF 125 OTHER RECEIVABLES-Retentıon receıvables from NF 127 RECEIVABLES UNDER ADMINISTRATIVE FOLLOW-UP 128 RECEIVABLES UNDER LEGAL FOLOW-UP 14 RETENTION RECEIVED FROM NF 140 RETENTION RECEIVED FROM NF 18 ACCRUED INCOMES 181 Accrued incomes 1.DÖNEN VARLIKLAR 10 NAKİT VE NAKİT BENZERLERİ 101 MERKEZ BANKASI 102 DİĞER BANKALAR 103 ÖDEME EMİRLERİ(-) 12 ALACAKLAR 120 UF DAN ALACAKLAR 125 DİĞER ALACAKLAR- NF’dan yüklencilerden yapılan kesintilere ilişkin alacaklar 127 İDARİ TAKİPDEKİ ALACAKLAR 128 KANUNİ TAKİPDEKİ ALACAKLAR 14 UF’DAN TAHSİL EDİLEN YÜKLENİCİLERDEN YAPILAN KESİNTİLER 140 UF’DAN TAHSİL EDİLEN YÜKLENİCİLERDEN YAPILAN KESİNTİLER 18 GELİR TAHAKKUKLARI 181 Gelir Tahakkukları A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) Prof.Dr. Nalan Akdoğan

122 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 2. NON CURRENT ASSETS 22 RECEIVABLES 220 RECEIVABLES FROM NF 225 OTHER RECEIVABLES- -Retentıon receıvables from NF 227RECEIVABLESUNDERADMINISTRATIVE FOLLOW-UP 228 RECEIVABLES UNDER LEGAL FOLOW-UP 24 RETENTION RECEIVED FROM NF 240 RETENTION RECEIVED FROM NF 28 ACCRUED INCOMES 281 GELİR TAHAKKUKLARI 2.DURAN VARLIKLAR 22 ALACAKLAR 220 UF DAN ALACAKLAR 225 DİĞER ALACAKLAR- NF’dan yüklencilerden yapılan kesintilere ilişkin alacaklar 227 İDARİ TAKİPDEKİ ALACAKLAR 128 KANUNİ TAKİPDEKİ ALACAKLAR 14 UF’DAN TAHSİL EDİLEN YÜKLENİCİLERDEN YAPILAN KESİNTİLER 140 UF’DAN TAHSİL EDİLEN YÜKLENİCİLERDEN YAPILAN KESİNTİLER 28 GELİR TAHAKKUKLARI 281 GELİR TAHAKKUKLARI A) BALANCE SHEET ACCOUNTS Statement of Financial Positıon Accounts BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) Prof.Dr. Nalan Akdoğan

123 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 3.CURRENT LIABILITIES 30 FUNDS PAYABLES 300FUNDS FROM NF 301FUNDS USED (-) 302 FUNDS RETURNED (-) 303 FUNDS FROM CB-INTEREST 304 FUNDS FROM CONTRACTORS-INTEREST 305 OTHER FUNDS 34 RETENTION PAYABLES 340 RETENTION PAYABLES 36 TAX PAYABLES 360 TAX PAYABLES 39 OTHER CURRENT PAYABLES KISA VAD.YABANCI KAYNAKLAR 30ÖDENECEK FONLAR 300 UF ALINAN FONLAR 301 KULLANILAN FONLAR(-) 302 İADE EDİLEN FONLAR(-) 303 MERKEZ BANKASINDAN ALINAN FAİZLERDEN OLUŞAN FONLAR 304 YÜKLENİCİLERDEN ALINAN FAİZLERDEN OLUŞAN FONLAR 305DİĞER FONLAR 34 YÜKLENİCİLERDEN KESİLEN FONLAR 340 ÖDENECEK YÜKLENİCİDEN KESİLEN FONLAR 36ÖDENECEK VERGİLER 360 ÖDENECEK VERGİLER (Stopajlar) 39DİĞER KISA VAD YAB KAYNAKLAR 390 DİĞER KISA.VAD YAB. KAYNAKLAR BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts Prof.Dr. Nalan Akdoğan

124 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 4 NON CURRENT LIABILITIES 40 FUNDS PAYABLES 400FUNDS FROM NF 401FUNDS USED (-) 402 FUNDS RETURNED (-) 403 FUNDS FROM CB-INTEREST 404 FUNDS FROM CONTRACTORS- INTEREST 405 OTHER FUNDS 44 RETENTION PAYABLES 440 RETENTION PAYABLES 49 OTHER NON CURRENT PAYABLES 4.UZUN VAD.YABANCI KAYNAKLAR 40ÖDENECEK FONLAR 400 UF ALINAN FONLAR 401 KULLANILAN FONLAR(-) 402 İADE EDİLEN FONLAR(-) 403 MERKEZ BANKASINDAN ALINAN FAİZLERDEN OLUŞAN FONLAR 404 YÜKLENİCİLERDEN ALINAN FAİZLERDEN OLUŞAN FONLAR 405DİĞER FONLAR 44 YÜKLENİCİLERDEN KESİLEN FONLAR 440 ÖDENECEK YÜKLENİCİDEN KESİLEN FONLAR 49DİĞER UZUNVAD YAB KAYNAKLAR 490 DİĞER UZUN VAD. YAB. KAYNAKLAR A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) Prof.Dr. Nalan Akdoğan

125 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 5.EQUITY NOT USED 5.ÖZ KAYNAKLAR KULLANILMIYOR. A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) Prof.Dr. Nalan Akdoğan

126 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart of Accounts - HESAP PLANI 6.PROFİT AND LOSS ACCOUNTS 600 REVENEU 642INTEREST INCOME 632 GENERAL ADMINISTRATION EKPENSES 660 INTERES EXPENSES ……… …….. 7.COST ACCOUNTS 8. NOT USED 6. SONUÇ HESAPLARI 600 HASILAT (YURT İÇİ SATIŞLAR) 642 FAİZ GELİRLERİ 632 GENEL YÖNETİM GİDERLERİ 660 FAİZ GİDERLERİ. …….. ……… 7.MALİYET HESAPLARI 8. KULLANILMIYOR. INCOME STATEMENT ACCOUNTS GELİR TABLOSU HESAPLARI Prof.Dr. Nalan Akdoğan

127 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Chart Of Accounts - HESAP PLANI 900 APPROVED FINANCING AGREEMENT (900 APPROVED OIS OF RCOP) 901 APPROVED FINANCING AGREEMENT CREDITOR ACCOUNT (-) (901 APPROVED OIS of RCOP CREDITOR AC) 910CONTRACTS SIGNED UNDER RCOP 911CONTRACTS SIGNED UNDER RCOP CREDİTOR ACCOUNT 920 REQUEST OF FUNDS 921REQUEST OF FUNDS CREDITOR ACCOUNT (-) 93 LETTER OF GUARANTEES 930 LG RECEIVED FOR PERFORMANCES 931 LG RECEIVED FOR ADVANCES 932 LG RECEIVED FOR RETENTION 939L G RECEIVED CREDITOR ACCOUNT ( 900 ONAYLANAN FİNANSAL ANLAŞMA 901 ONAYLANAN FİNANSAL ANLAŞMA ALACAKLI HESABI (-) 910 RCOP KAPSAMINDA İMZALANAN SÖZLEŞMELER 911 RCOP KAPSAMINDA İMZALANAN SÖZLEŞMELER ALACAKLI HES.(-) 920 FON TALEPLERİ 921 FON TALEPLERİ ALACAKLI HESABI (-) 93 ALINAN GARANTİ MEKTUPLARI 930 ALINAN PERFORMANS GARANTİ MEKTUPLARI 931 ALINAN İHALE GARANTİ(ADVANCE) MEKTUPLARI 932 YÜKLENİCİDEN KESİLELECEK TUTARA KARŞILIK ALINAN TEMİNAT MEKTUPLARI (RETENTION) 939 ALINAN GARANTİ MEKTUPLARI ALACAKLI HESABI 9 OFF BALANCE SHEET ACCOUNTS (REGULATORY ACCOUNTS) 9 NAZIM HESAPLAR 9.BİLANÇO DIŞI HESAPLAR- NAZIM H. Prof.Dr. Nalan Akdoğan

128 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ACCOUNTING AND RECORDING PROCESS The procedure represents the description of all accounting registration of the operations regarding implementation of IPA programme, in terms of requesting funds from NF, in terms of receiving funds from NF, making advance / interim / final payments, recovery of funds and follow up actions, re-paying unused funds for NF. Prof.Dr. Nalan Akdoğan

129 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE KAYIT SÜRECİ Muhasebe kayıt süreci IPA programının uygulanmasına uygun olarak yapılır. Yapılacak işlemler aşağıdaki gibidir: Ulusal Fondan Fonun talep edilmesi Ulusal Fondan, fonun alınması Avans,ara ödeme ve final ödemelerinin yapılması Fonların tahsil edilmemesinde,idari ve yasal takip işlemlerinin yapılması, Kullanılmayan fonların geri Ulusal Fona iadesi Prof.Dr. Nalan Akdoğan

130 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY EXAMPLES OF ACCOUNTING PRACTICES Prof.Dr. Nalan Akdoğan

131 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY MUHASEBE UYGULAMA ÖRNEKLERİ Prof.Dr. Nalan Akdoğan

132 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account CodeThe name of the account DebitCredit 900Approved OIS of RCOP Approved OIS of RCOP Creditor Acc Signing of Financing Agreement;( Euro) Prof.Dr. Nalan Akdoğan

133 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap noHesabın ismiBorçAlacak 900Onaylanan Finansal Anlaşma Onaylanan Finansal Anlaşma Alacaklı H Finansal anlaşmasının imzalanması( Avro) Prof.Dr. Nalan Akdoğan

134 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 920- Request of Funds Request of Funds Creditor Account Before signing the contract, request of Euro from the National Fund Prof.Dr. Nalan Akdoğan

135 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap noHesabın ismiBorçAlacak Fon Talepleri Fon Talepleri Alacaklı H Sözleşme İmzalanmadan önce Ulusal Fondan Avro fon talep edilmesi Prof.Dr. Nalan Akdoğan

136 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 120 Receivables from NF Funds From NF National Fund approves the amount as Euro Prof.Dr. Nalan Akdoğan

137 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap noHesabın ismiBorçAlacak 120 UF dan Alacaklar UF dan Alınan Fonlar Ulusal fon Avroluk fonu onayladı Prof.Dr. Nalan Akdoğan

138 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 101 Central Bank (CBRT ) Receivables from NF Request of Funds Creditor Account Request of Funds Transferring approved part of the Request of Funds to the sub-accounts by the Central Bank Prof.Dr. Nalan Akdoğan

139 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorç Alacak 101 Merkez Bankası (TCMB) UF dan Alacaklar Fon Talepleri Alacaklı H Fon Talepleri Ulusal Fon’dan talep edilen ve onaylanan tutarın Program Otoritesi hesaplarına geçmesi Prof.Dr. Nalan Akdoğan

140 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 930 Letter of Tender Guarantees receıved Letters of Guarantee Creditor Account Receiving Tender Guarantee ( Euro) Prof.Dr. Nalan Akdoğan

141 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap numarası Hesabın adıBorçAlacak 930 Alınan Garanti Mektupları (İhale Garanti Mektubu) Alınan Garanti Mektupları Alacaklı H (İhale Garanti Mektubu Alacaklı H) İhale garanti mektubunun alınması( Euro); Prof.Dr. Nalan Akdoğan

142 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 920 Contract Signed Contract Signed Creditor Account Signing the amount of Euro Contract Prof.Dr. Nalan Akdoğan

143 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorçAlacak 920 İmzalanan Sözleşmeler İmzalanan Sözleşmeler Alacaklı H Avroluk sözleşme imzalanması; Prof.Dr. Nalan Akdoğan

144 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 930 Letter of Guarantee For performance Letter of Guarantee Creditor Account Receiving the amount of Euro Letter of Guarantee-performance Prof.Dr. Nalan Akdoğan

145 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap numarası Hesabın adıBorçAlacak 930 Alınan Garanti Mektupları Alınan Garanti Mektupları Alacaklı H Avroluk Garanti mektubunun alınması Prof.Dr. Nalan Akdoğan

146 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 301 Funds Used Payment Orders Advance Payment to Contractor 8/a. Preparation of the Transfer Payment Order Form when the Contractor requests advance; ( Euro Advance Euro Tax) Prof.Dr. Nalan Akdoğan

147 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorçAlacak 301 Kullanılan Fonlar Ödeme Emirleri Yükleniciye Avans ödenmesi 8/a yüklenicinin Avro avans talebi üzerine ödeme emrinin hazırlanması ve gelir vergisi stopajının düşüldükten sonraki tutarın ödenmek üzere Merkez bankasına ödeme emrinin gönderilmesi ( avans vergi)retention kesintisi dikkate alınmamıştır. Prof.Dr. Nalan Akdoğan

148 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 103 Payment Orders Central Bank Central bank-tax acc Taxs payables b.Receiving receipt from Central Bank related to realization of payment to contractor and transfered tax amount to the other account Prof.Dr. Nalan Akdoğan

149 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap no Hesabın ismiBorçAlacak Ödeme Emirleri Merkez ban –dığer ödemeler (vergi ödeme h ) Merkez Bankası Odenecek vergiler İ 8.b. Merkez Bankası’ndan Yükleniciye (contractora) ödemenin gerçekleştiğine dair dekont gelmesi v Prof.Dr. Nalan Akdoğan

150 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 360 Tax Payable CB –tax account d. Preparation of Payment Order Form for transferring of tax amount to tax authority Prof.Dr. Nalan Akdoğan

151 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesap ismiBorçAlacak 360 Ödenecek vergile Merkez bankası- Diğer ödeme hesapları- vergi e. Verginin ödendiğine ilişkin dekont ilgili bankadan geldiğinde Prof.Dr. Nalan Akdoğan

152 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit Funds Used Payment Orders Final Payment to Contractor 9/a. Preparation of the Payment Order Form for the amount of Euro Final Payment. Closing the Contract without balance (Signed with Euro, paid Euro (do Euro Final Payment); Tax payable also recorded. Prof.Dr. Nalan Akdoğan

153 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorçAlacak Kullanılan Fonlar Ödeme emirleri Ödeme emirleri Tax Payables Sözleşmenin son ödemesi 9/a. Sözleşme tutarında bakiye kalmayacak bicimde iş bittiği için kalan tutarın tamamının sözleşme sahibine ödenmek üzere avro ödeme emri verilmiştir. (İmzalanan sözleşme Euro,ödenen Euro,kalan tutar Euro son ödeme) ;vergi kesintisi de dikkate alınmıştır. Prof.Dr. Nalan Akdoğan

154 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 103 Payment Orders Central Bank Contract Signed Creditor Acc Contract Signed b.Receiving receipt from Central Bank related to realization of payment to contractor and closing the related Regulatory Accounts Prof.Dr. Nalan Akdoğan

155 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap no Hesabın ismiBorçAlacak 103 Ödeme Emirleri Merkez Bankası imzalanmış Sözleşmeler Alacaklı Hesabı İmzalanmış Sözleşmeler b. Merkez Bankası’ndan Yükleniciye (contractora) ödemenin gerçekleştiğine dair dekont gelmesi ve ilgili Nazım hesapların kapatılması Prof.Dr. Nalan Akdoğan

156 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the account DebitCredit 939 Letter of guarantee creditor account Letter of guarantee bb. closing the Related Regulatory Accounts (Letter of Guarantee) Prof.Dr. Nalan Akdoğan

157 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap no Hesap ismiBorç Alacak 939 Alınan garanti mektupları alacaklı H Alınan Garanti Mektupları bb. Alınan garanti mektuplarının iadesi ve hesapların kapatılması Prof.Dr. Nalan Akdoğan

158 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 102 Central bank- Other accaounts Central Bank cPreparation of Transfer Payment Order Form related to the transfer of Tax from Central Bank to the Other Banks and receiving Credit Advice from the Central Bank related to execution of the transfer Prof.Dr. Nalan Akdoğan

159 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap no Hesabın İsmiBorçAlacak 102 Merkez Bankası-Diğer hesaplar Merkez bankası c. Verginin ödendiği bankaya vergi tutarının aktarımı için merkez bankasına talimat verildiğinde,ve banka bu aktarımı yaptığında Prof.Dr. Nalan Akdoğan

160 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 360 Tax Payable Payment Orders d. Preparation of Payment Order Form for transferring of tax amount to tax authority Prof.Dr. Nalan Akdoğan

161 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 103 Payment Orders Other Banks e.Receiving receipt from other Banks related to realization of payment to tax authority Prof.Dr. Nalan Akdoğan

162 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 300 Funds from NF Funds used F when contract is finished funds accounts are closed Prof.Dr. Nalan Akdoğan

163 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorçAlacak 300 UF Alınan Fonlar Kullanılan Fonlar f. Sözleşme tamamlandığında,tahsis edilen fon kullanıldığında hesaplar karşılıklı olarak kapatılır.hesapların kapatılması protokol tamamlandığında da yapılabilir. Prof.Dr. Nalan Akdoğan

164 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Retention payables Payment to Contractor for Works Contracts, retention deducted from contractors funds. Amount of the retention deducted from contractors is credited to 340 Retention Payables account and debited to 301 Funds Used account. When the retention is paid to contractors, this account is debited and 103 Payment Orders account is credited. Prof.Dr. Nalan Akdoğan

165 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY yeni uygulama Payment to Contractor for Works Contracts, retention deducted from contractors funds. Amount of the retention deducted from contractors is credited to 340 Retention Payables account and debited to’’ 125 RETENTION RECEIVABLES FROM NF’’ WHEN THİS RECEIVABLES RECEIVED FROM NF, THİS ACCOUNT CREDITED, AND ‘’140 RETENTION RECEIVED FROM NF’’ IS DEBITED. When the retention is paid to contractors, this account is debited and ‘’340 RETENTION PAYABLES’’ account is credited. Prof.Dr. Nalan Akdoğan

166 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YÜKLENİCİLERDEN KESİLEN FONLAR Hizmet sözleşmelerinde sözleşme sahiplerine ödemede bulunurken fon kesintisi yapılır. İş sözleşme koşullarına göre tamamlandığında yapılan bu kesintiler yükleniciye ödenir. Ödemede yapılan kesintiler ‘’340 ÖDENECEK YÜKLENİCİDEN KESİLEN FONLAR’’ hesabına alacak kaydedilir, ‘125 tahsil edilecek kesinti (RETENTION)hesaplarından alacaklar) hesabına borç kaydedilir.’’Tahsil edilen retention ükleniciye ödenmek üzere talep edilen retentıon ödemeleri hesaba yattığında, merkez bankası hesabı borclanır, 300 alınan fon hesapları alacaklanır. 125 nolu hesaba da alacak kaydı yapılarak 140 nolu tahsil edilen retentıon hesaplarına borç kaydedilir. Kesilen fonların yükleniciye ödenmek üzere Merkez bankasına ödeme emri gönderildiğinde301 nolu hesaba borç,’’103 Ödeme Emirleri ‘’ hesabına alacak kaydedilir. Ayrıca 340 nolu hesap ile 140 nolu hesap karşılıklı olarak kapatıılır. Prof.Dr. Nalan Akdoğan

167 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY YÜKLENİCİLERDEN KESİLEN FONLAR Hizmet sözleşmelerinde sözleşme sahiplerine ödemede bulunurken fon kesintisi yapılır. İş sözleşme koşullarına göre tamamlandığında yapılan bu kesintiler yükleniciye ödenir. Ödemede yapılan kesintiler ‘’340 ÖDENECEK YÜKLENİCİDEN KESİLEN FONLAR’’ hesabına alacak kaydedilir, ‘’125 NF dan yüklenicilerden yapılan kesintilere ilişkin alacaklar hesabına borç kaydedilir.’’UF dan yükleniciye ödenmek üzere bu alacaklar tahsil edildiğinde bu hesaba alacak ‘’140 UF dan tahsil edilen yüklenicilerden yapılan kesintiler’’h borç kaydedilir.Kesilen fonların yükleniciye ödenmek üzere Merkez bankasına ödeme emri gönderildiğinde 140 nolu hesaba alacak, 340 nolu hesaba borç kaydedilir. Prof.Dr. Nalan Akdoğan

168 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit Funds Used Retentıon receıvables from NF Payment Orders Retention Payables Advance Payment to Contractor for Works Contracts a. Preparation of the Transfer Payment Order Form when the Contractor requests advance; (Euro Advance Euro Tax+retentıon deduction Euro) Prof.Dr. Nalan Akdoğan

169 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit Kullanılan Fonlar NF yüklenicilerden kesilen kesintilerden alacaklar Ödeme Emirleri Ödenecek Yükleniciden Kesilen Fonlar Hizmet sözleşmelerinde yükleniciye avans ödemesi a) yüklenicinin Avro avans talebi üzerine ödeme emrinin hazırlanması ve gelir vergisi stopajının düşüldükten sonraki tutarın ödenmek üzere Merkez bankasına ödeme emrinin gönderilmesi ( avans vergi, fon teminat kesintisi ) Prof.Dr. Nalan Akdoğan

170 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 340 Retention Payable Payment Orders Tax Payables B Giving payment order for reimbursement of retention money when work is completed Prof.Dr. Nalan Akdoğan

171 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 120 Receıvables from NF Funds from NF B request fon from NF for reimbursement of retention money when work is completed i.Fund approved Prof.Dr. Nalan Akdoğan

172 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code DebitCredit Central Bank Receıved retentıon from NF Receıvables from NF Retentıon recevıables from NF B 2.money transferd to account Prof.Dr. Nalan Akdoğan

173 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 10.B Giving payment order for reimbursement of retention money when work is completed Prof.Dr. Nalan Akdoğan Account Code The name of the accountDebitCredit Funds Used Retention Payable Payment Orders Retentıon receıved from NF

174 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 10.B Giving payment order for reimbursement of retention money when work is completed (yeni uygulama) Prof.Dr. Nalan Akdoğan Account Code The name of the accountDebitCredit Kullanılan fonlar Yüklenicilerden kesilen fonlardan borçlar ödeme emirleri ödenecek vergiler UF dan tahsil edilen yüklenici kesintileri

175 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 103 Payment Order Central Bank (CBRT) Receiving receipt from Central Bank regarding payment of retention money to the Contractor Prof.Dr. Nalan Akdoğan

176 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap No Hesabın ismiBorçAlacak 103Ödeme Emirleri Merkez Bankası Fon kesintisinin yükleniciye ödendiği merkez bankasından gelen dekontta görüldüğünde Prof.Dr. Nalan Akdoğan

177 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 127 Receıvables under admınıstratıve follow up (Receivables from Contractors) Funds Used Recovery Request from the contractors Request Euro recovery as a result of Euro eligible cost of Euro advance payment Prof.Dr. Nalan Akdoğan

178 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap no Hesabın AdıBorç Alacak 127 İdari takipdeki Alacaklar- Yüklenicilerden Alacaklar Kullanılan Fon Yüklenicilerden geri talep edilen fonlar Daha önce yapılan sözleşme gereği yükleniciye verilen avans ödemesinin mahsubunda getirilen bazı ödemelerin programa uygun olmadığı ve kabul edilmediği tespit edildiğinde alınan fonun yüklenici tarafından iadesi gerekir. Örneğin daha önce Avro tutarında avans verilmiş ancak harcamaların Avrosu kabul edilmiş Avrosu kabul edilmemişse bu tutar yükleniciden talep edilir. Prof.Dr. Nalan Akdoğan

179 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code The name of the accountDebitCredit 128 Receivables under Legal Follow-up Receivables under administrative follow-up RECEIVABLES UNDER LEGAL FOLLOW-UP This account is used for the amounts for which debit note has been sent to contractors but has not been refunded to OS-Contracting Authority at the due date stated in the debit note. Prof.Dr. Nalan Akdoğan

180 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesabın No Hesabın Adı Borç Alacak 128 Kanuni Takipteki Alacaklar İdari Takipteki Alacaklar Belirlenen süre içinde tahsil edilmeyen ve protesto edilerek ödenmesi istenen bu sürede de tahsil edilemeyen alacaklar kanuni takibe alınır. Prof.Dr. Nalan Akdoğan

181 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code Account NameDebitCredit 101 Central Bank CBRT /128Receivables under administrative (legal) follow-up Funds From Contractors-interest a. The recoveries and interest are received from Contractors( Interest) Prof.Dr. Nalan Akdoğan

182 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesabın no Hesabın İsmiBorçAlacak 101Merkez Bankası (TCMB) /128İdari/ kanuni Takipteki Alacaklar Yüklenicilerden alınan faizlerden oluşan Fonlar A Yüklenicilerden fon tutarı faiziyle birlikte tahsil edilmiştir( Faiz) Prof.Dr. Nalan Akdoğan

183 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code Account NameDebitCredit 304 Funds From Contractors-interest Funds From NF (Funds Payable) b. Funds From Contractors- interest-are transferred to funds From NF. Prof.Dr. Nalan Akdoğan

184 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap NoHesabın Adı BorçAlacak 304 Yüklenicilerden alınan faizlerden oluşan Fonlar UF alınan Fonlar (Ödenecek Fonlar ) yüklenicilerden alınan faizlerin fon havuz hesabına aktarımı Prof.Dr. Nalan Akdoğan

185 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code Account NameDebitCredit 101Central Bank CBRT Funds From Central Bank-interest Interest are received from Central Bank (6000 Euro) Prof.Dr. Nalan Akdoğan

186 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code Account NameDebitCredit 101 Merkez bankası Merkez Bankasından Alınan Faizlerden Oluşan Fonlar Merkez Bankasının hesaba kaydettiği faizler (6.000 Avro) Prof.Dr. Nalan Akdoğan

187 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Account Code Account NameDebitCredit 303 Funds From CBRT-interest Funds From NF (Funds Payable)-5000 Funds From Central Bank-interest -are transfred to funds From NF Prof.Dr. Nalan Akdoğan

188 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Hesap NoHesabın Adı BorçAlacak 303 Merkez Bankasından alınan faizlerden oluşan Fonlar UF alınan Fonlar (Ödenecek Fonlar ) Yüklenicilerden alınan faizlerin fon havuz hesabına aktarımı Prof.Dr. Nalan Akdoğan

189 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 9.PRESENTATION OF FINANCIAL STATEMENTS Prof.Dr. Nalan Akdoğan

190 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 9. FİNANSAL TABLOLARIN SUNUMU Prof.Dr. Nalan Akdoğan

191 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Current YearPrevious Period IPrevious Period II EuroTLEuroTLEuroTL I- CURRENT ASSETS A- CASH AND CASH EQUIVALENT Central Bank Other Banks Payment Orders (-) B- RECEIVABLES II. NON CURRENT ASSETS RECEIVABLES D- ACCRUED INCOME 1. Accrued Income - EU Contr. - National Contr. TOTAL CURRENT ASSETS Statement of Financial Position (Balance Sheet )

192 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Current YearPrevious Period IPrevious Period II EuroTLEuroTLEuroTL I-CURRENT LIABILITIES A. FUNDS PAYABLES 1.Funds From Nf 2.Funds Used (-) 3.Funds Returned (-) 4.Funds From CBRT-interest 5. Funds From Contractors-interest 6. Other Funds B.RETENTION PAYABLES Retentıon Payables C.TAX PAYABLES Tax Payables D.OTHER CURRENT LIA other Current Payables D- ACCRUED INCOME 1. Accrued Income - EU Contr. - National Contr. TOTAL CURRENT ASSETS Statement of Financial Position (Balance Sheet)

193 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Current YearPrevious Period IPrevious Period II EuroTLEuroTLEuroTL I- NON CURRENT LIABILITIES A. FUNDS PAYABLES 1.Funds From Nf 2.Funds Used (-) 3.Funds Returned (-) 4.Funds From CBRT-interest 5. Funds From Contractors-interest 6. Other Funds B.RETENTION PAYABLES Retentıon Payables D.OTHER NON CURRENT LIABILITIES other Current Payables D- ACCRUED INCOME 1. Accrued Income - EU Contr. - National Contr. TOTAL CURRENT ASSETS Statement of Financial Position (Balance Sheet )

194 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Current Year X Previous Period I X-1 PreviousPeriod II X-2 EuroTLEuro YTLEuro I- Cash flows from Operational Activities A- Cash Inflows 1. Funds From NF - EU Contr. - National Contr. 2. Funds From Contractors -EU Contr. -National Contr. 3. OTHER FUNDS RECEIVED B- Cash Outflows 1. Funds Used (-) - EU Contr. - National Contr. 2. Funds Returned (-) - EU Contr. - National Contr. A- Cash Inflows 1.Funds from Central Bank-interest 2.Funds from Contractors-interest II- Cash Increase (Decrease) IV- Cash Available At the begin. Of the period V- Cash Available At the end of the period CASH FLOW STATEMENT

195 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY CASE STUDY Prof.Dr. Nalan Akdoğan

196 This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Örnek Uygulama Prof.Dr. Nalan Akdoğan


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