Chapter 1 (Bölüm 1) The accounting equation(muhasebe denklemi) and the balance sheet(bilanço)

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1 Chapter 1 (Bölüm 1) The accounting equation(muhasebe denklemi) and the balance sheet(bilanço)

2 History of accounting(Muhasebenin Tarihi)
Seven key ingredients were required for the development of a formal system of accounting (Resmi muhasebe sisteminin oluşturulması için gerekli olan 7 önemli başlık): Private property (özel mülk) Capital (Kapital, sermaye) Commerce Credit (Kredi) Writing (Yazılım) Money (Para) Arithmetic (Aritmetik).

3 The objectives of accounting(Muhaebenin amaçları)
Accounting has many objectives, including letting people and organisations know: Muhasebe insanların ve organizasyonların bilmesi gereken birçok amaç içermektedir) if they are making a profit or a loss( Kâr veya zarar yapıp yapmadıkları); what their business is worth (işletmelerinin kıymeti/değeri nedir); what a transaction was worth to them(yapılan işlemler ne kadar değerli olmuştur);

4 Muhasebenin amaçları (devam)
how much cash they have (Nakit mevcutları ne kadardır); how wealthy they are (Ne kadar kıymet etmişlerdir); how much they are owed (Ne kadar borçlular); how much they owe someone else (Başkasını ne kadar borçlandırdılar); the necessary information so that they can keep a financial check on the things they do (Finansal konrollerin yapılabilmesi için gerekli bilgilerin olması).

5 Users of accounting information (Muhasebe bilgilerinin kullanıcıları)
Possible users of accounting information include (Muhtemel muhasebe bilgilerinin kullanıcıları şunları içermektedir): Managers (Yöneticiler) Owner(s) of the business (İşletmenin mülk sahibi) A prospective buyer (Muhtemel alıcı) The bank (Banka) Tax inspectors (Vergi müfettişleri) A prospective partner (Muhtemel ortak) Investors (Yatırımcılar).

6 The accounting equation (Muhasebe Denklemi)
Assets (Varlıklar) = Capital (Sermaye) + Liabilities (Borçlar) Alternatively (Bir başka değişle) Resources: what they are (Mevcut Kaynakları) = Resources: who supplied them (Kaynakları sağlayan)

7 The accounting equation rearranged (Yeniden oluşturulmuş muhasebe denklemi)
Assets(Varlıklar) = Capital(Sermaye) + Liabilities(Borçlar) Capital(Sermaye) = Assets(Varlıklar) – Liabilities(Borçlar) Liabilities(Borçlar) = Assets(Varlıklar) – Capital(Sermaye)

8 The accounting equation
Resources supplied by the owner (işletme sahibi tarafından sağlanan kaynaklar) = Resources in the business(işletmedeki kaynaklar) Capital = Assets But if someone else has provided some of the assets(Bazı varlıkları bir başkası sağlıyor ise): Capital = Assets - Liabilities

9 The statement of financial position(Balance Sheet) and the effects of business transactions(Bilanço ve işletme üzerindeki etkileri)

10 1. The introduction of capital (Sermaye Kaydı)
On 1 May 2011, B. Blake started in business and deposited £60,000 into a bank account opened specially for the business Statement of financial position as at 1 May 2011 Assets: Cash at bank £60,000 Capital £60,000

11 2. The purchase of an asset by cheque (Çek ile satın alınan varlık)
On 3 May 2011, Blake buys a small shop for £32,000, paying by cheque Statement of financial position as at 2 May 2011 Assets £ Shop 32,000 Cash at bank 28,000 60,000 Capital 60,000

12 3. The purchase of an asset and the incurring of a liability(Borca girilerek varlık satın alınması)
On 6 May 2011, Blake buys some goods for £7,000 from D. Smith and agrees to pay for them some time within the next two weeks Statement of financial position as at 6 May 2011 Assets £ Shop (Dükkan) 32,000 Inventory (ürün veya stok) 7,000 Cash at bank (Bankadaki nakit) 28,000 67,000 Less: Account payable (alıcı) (7,000) 60,000 Capital 60,000

13 4. Sale of an asset on credit(Kredili olarak yapılan varlık satışı)
On 10 May 2011, goods which cost £600 were sold to J. Brown for the same amount, the money to be paid later Statement of financial position as at 10 May 2011 Assets £ Shop ,000 Inventory (7,000 – 600) ,400 Account receivable (Borçlu) Cash at bank ,000 67,000 Less: Account payable (7,000) 60,000 Capital ,000

14 5. Sale of an asset for immediate payment (yapılan varlık satışının anında ödenmesi)
On 13 May 2011, goods which cost £400 were sold to D. Daley for the same amount. Daley paid for them immediately by cheque Statement of financial position as at 13 May 2011 Assets £ Shop 32,000 Inventory (6,400 – 400) 6,000 Account receivable 600 Cash at bank (28, ) 28,400 67,000 Less: Account payable (7,000) 60,000 Capital 60,000

15 6. The payment of a liability (borcun ödenmesi)
On 15 May 2011, Blake pays a cheque for £3,000 to D. Smith in part payment of the amount owing Statement of financial position as at 15 May 2011 Assets £ Shop 32,000 Inventory 6,000 Account receivable 600 Cash at bank (28,400 – 3,000) 25,400 64,000 Less: Account payable (4,000) 60,000 Capital 60,000

16 7. Collection of an asset (varlıkların toplanması)
J. Brown, who owed Blake £600, makes a part payment of £200 by cheque on 31 May 2011 Statement of financial position as at 31 May 2011 Assets £ Shop 32,000 Inventory 6,000 Account receivable (600 – 200) 400 Cash at bank (25, ) 25,600 64,000 Less: Account payable (4,000) 60,000 Capital 60,000

17 Example of transactions (Örnek İşlemler)
Effects (Etkileri)

18 Example of transaction
Effect Owner pays capital into the bank ( Mal sahibi bankaya sermaye yatırımı yaptığında) ↑ increase asset (Bank) Varlıkta artış var Yani BANKA da artış var ↑ increase capital Sermayede artış var