muhasebe
MUHASEBE ÖĞRETMENLERİNE KAYNAK TEK SİTE TÜM MESLEK PLANLARI MUHASEBE MESLEK ZUMRELERİ MUHASEBE DERS NOTLARI STAJLA İLGİLİ DÖKÜMANLAR MUHASEBE VE MESLEK MEVZUATI OGRETMEN DOKUMANLARİ
 

 

 MUHASEBE İŞLEMLERİNE İLİŞKİN MONOGRAFİ


  01,12,2004 tarihinde “OKCULAR TOPTAN VE PERAKENDE AYAKKABI TİCARET LTD.ŞTİ.” unvanı altında bir işletme kurulmuştur.

   FİRMANIN;

   Adresi    : Yeni Ziraat Mah.13.Sokak No:3 -ANKARA

   Vergi Da./No :   Gölbaşı, 12389756984      SSK No  : 114051021021

   Tel.No(1)                  Tel.No(2)      03122841234

Firmanın Muhasebesini Serbest Muhasebeci Mali Müşavir Ahmet YALÇIN tutmaktadır.

Mali Müşavire Ait Bilgiler İse Şöyledir;
Adresi             : Yeni ziraat Mah. 48/3   
Gölbaşı/ANKARA
Tel No           :  05341234567         Vergi Da./No  : 123 456 7890
Oda Sicil No   :  0458
Firma Cumartesi Ve Pazar günleri de faaliyet göstermektedir.
Faaliyet Konusu   : Toptan ve Perakende Ayakkabı Ticareti                                                                                   

Firmada Çeşitli Görevlerde 4 İşçi Çalışmakta Olup İşçilerin Tümü  
Asgari Ücretle Çalışmaktadır.
 
Adı geçen işletmenin 01,12,2004-31,12,2004 tarihleri 
arasındaki mali nitelikteki işlemleri aşağıdaki gibidir.

  1. 01,12,2004 tarihinde Metin OKCU, Mahmut OKCU ve Ayşe OKCU  1200$ ve 14 milyar nakit, 6 milyar TL iş bankasındaki mevduatını sermaye koyarak işe başlamıştır.( 1 $=1,350,000)

 

  1. 01,12,2004 tarihinde kullanılacak muhasebe defterleri 4021 nolu belge ile % 18 KDV dahil 95.000.000.-TL ye peşin alınmıştır.
  1. 01,12,2004 tarihinde ticari defterlerin notere tasdik ücreti olarak 64.000.000.-TL +12,400,000,-TL KDV 120/1 nolu makbuz ile peşin ödenmiştir.

 

  1. 01,12,2004 tarihinde 20 cilt fatura, 20 cilt irsaliye, 5 cilt gider pusulası bastırılmış, matbaacıya baskı bedeli olarak 8204 nolu belge ile % 18 KDV dahil 80.000.000.- TL peşin ödenmiştir.
  1. 01,12,2004 tarihinde satıcı POLARİS AŞ den 3203 nolu irsaliyeli fatura ile % 18 KDV dahil 12 milyar liralık ayakkabı kredili alınmıştır.
  2. 04,12,2004 tarihinde iş bankasından 10241 nolu dekont ile 2 milyar TL çekilmiştir.

 

  1. 06,12,2004 tarihinde müşteri Ahmet ÖZTEKİN e 0001 nolu irsaliyeli fatura ile % 18 KDV hariç 4.700.000.000.-TL lik ayakkabı toptan olarak kredili satılmıştır.
  1. 08,12,2004 tarihinde müşteri Mustafa KORKMAZ a 0002 nolu irsaliyeli fatura ile % 18 KDV hariç 220.000.000.-TL lik ayakkabı perakende olarak peşin satılmıştır.

 

  1. 15.12.2004  tarihinde satıcı MUYA AŞ den 6744 nolu irsaliyeli fatura ile 3,000,000,000,-TL +% 18 KDV tutarında ayakkabı peşin alınmıştır.
  1. 16,12,2004 tarihinde 6969 nolu belge ile % 18 KDV hariç 70,000,000,-TL tutarında satış panoları peşin olarak yaptırılmıştır.

 

  1. 17,12,2004 tarihinde POLARİS AŞ. Ye olan borç için;

*24,12,2004 tarihli 6.000.000.000.TL lik ve
*12,01,2004 tarihli 4,000,000,000,-TL tutarındaki iki senet verilmiştir.

                12. 19,12,2004 tarihinde müşteri Ahmet ÖZTEKİN den borcundan  
dolayı 2,000,000,000,-TL nakit, 400,000,000,-TL lik 15,12,2004
vadeli senet alınmıştır.

  1. 20,12,2004 tarihinde iş bankasına 6112 nolu dekont ile 600,000,000,- TL yatırılmıştır.
  1. 23,12,2004 tarihinde Aralık 2004 ve Ocak, şubat, Mart 2005 aylarına ilişkin işyeri kira tutarı olan 1,200,000,000,-TL(aylık kira bedeli 300,000,000,-TL dir) tahakkuk ettirilmiş, % 18 KDV 22 stopaj kesildikten sonra kalan tutar nakit olarak işyeri sahibi Ahmet TOPUZ” a 0001 nolu gider makbuzu ile ödenmiştir.(işyeri sahibi gerçek kişidir)

 

  1. 24,12,2004 tarihinde vadesi gelen 6,000,000,000,-TL tutarındaki borç senedi kasadan ödenmiştir.
  1. 25,12,2004 tarihinde 7410 nolu fatura ile demirbaş olarak kullanılmak üzere 1 adet bilgisayar 700$ +% 18 KDV ye peşin olarak alınmıştır( 1$= 1,400,000TL)

 

  1. 26,12,2004 tarihinde MUYA AŞ ye 0001 nolu sipariş fişi ile% 18 KDV hariç 1,400,000,000,-TL lik ayakkabı siparişi verilmiş avans olarak 400,000,000,-TL ödenmiştir.
  1. 30,12,2004 tarihinde MUYA AŞ ye verilen siparişler 6745 nolu irsaliyeli fatura ile gelmiş avans düşüldükten sonra mal bedeli nakit olarak ödenmiştir.

 

  1. 30,12,2004 tarihinde müşteri Ahmet ÖZTEKİN, aldığı ayakkabıların% 18 KDV dahil 120.000.000.TL lik kısmı defolu olduğu için 5478 nolu fatura ile iade etmiştir. İade bedeli müşterinin cari hesabına kaydedilmiştir.
  1. 31,12,2004 tarihinde muhasebeci Ahmet YALÇIN a brüt 150,000,000,-TL muhasebe ücreti 2061 nolu serbest meslek makbuzu karşılığında peşin ödenmiştir.

 

  1. 31,12,2004 tarihinde POLARİS AŞ, belirli bir ciro hacmini geçtiğimizden dolayı 250,000,000,-TL ciro iskontosu yaptığını bildirmiştir. İşletmemiz iskonto faturasını düzenleyerek POLARİS AŞ ye göndermiştir.
  1. 31,12,2004 tarihinde müşteri Ahmet ÖZTEKİN  belirli bir iş hacmini aştığından dolayı, 180,000,000,-TL ciro ıskontosu yapıldığı kendisine bildirilmiştir.

 

  1. 31,12,2004 tarihinde POLARİS AŞ den vadeli satın alınan ayakkabıların bedelini vadeyi beklemeden ödemek istediğimizi bildiriyoruz. Peşin ödemeden dolayı satıcı firma ile 80,000,000,-TL indirim yapılması konusunda anlaşmaya varılıyor ve kalan borç nakden ödeniyor.
  1. 31,12,2004 tarihinde daha önce vadeli alım yapan müşteri Ahmet ÖZTEKİN, borcunu vadeyi beklemeden ödemek istediğini belirtiyor. İstek kabul edilip alıcıya peşin ödemeden dolayı 60,000,000,-TL indirim yapılması kararlaştırılıyor. Kalan borç nakden tahsil ediliyor.

 

  1. 31,12,2004 tarihinde işletme ocak ayına ilişkin  1580 nolu makbuz  ile Başkent Elektrik Dağıtım A.Ş. ye elektrik gideri olan 90,000,000 TL yi kasadan ödemiştir.
  1. 31,12,2004 tarihi itibariyle işletmede 4 kişi asgari ücretle çalışmakta olup işçilerin ücreti tahakkuk ettirilmiş ve Aylık Prim ve Hizmet belgesi düzenlenerek SSK ye bildirilmiştir.

     

DÖNEM SONU ENVARTER İŞLEMLERİ
               

  1. Dönem  sonu envanterinde 11,000,000,000,-TL lik ticari mal olduğu tespit edilmiştir.
  2. demirbaşlara % 20 normal amortisman ayrılacaktır.
  3. alacak ve borç senetleri % 57 üzerinden reeskonta tabi tutulmuştur.
  4. İş bankasından gelen hesap özetinden işletme lehine 60,000,000,-TL faiz tahakkuk ettirildiği görülmüştür.
  5. 31,12,2004 tarihinde 1$= 1,500,000,-TL dir.

iSTENENLER

    1. işletmenin bir aylık işlemlerini muhasebeleştiriniz.
    2. İşlemlerinizin dayanağı olan belgeleri düzenleyiniz.
    3. KDV beyannamesini düzenleyiniz.
    4. Muhtasar beyannameyi düzenleyiniz.

    YEVMiYE DEFTERi            

     31 Aralık 2004 Cuma          
    (012) OKCULAR YAKKABICILIK                                  Sayfa : 1     

     MADDE                                AÇIKLAMA                                    DETAY             BORÇ              ALACAK     
    - NO -- ------------------------ HESAP/isim/AÇIKLAMA ------------------------ -------------- ------------------ ------
    ----------------------------------- 01/12/2004----------------------------------------------------------------------------
    100              KASA HESABI                                                                            15,620,000,000
    100.00           TL KASASI                                                  14,000,000,000
    100.01           DOLAR KASASI (1200*1350000)                1,620,000,000
    102              BANKALAR                                                                                  6,000,000,000
    102.00           i bankası                                                          6,000,000,000
    500              SERMAYE                                                                                                             21,620,000,000
    500.00           Mahmut okcu                                          6,000,000,000
    500.00           Mahmut okcu                                         15,000,000,000
    500.03           Ayşe okcu                                                   620,000,000
    ----------------------------------- 01/12/2004----------------------------------------------------------------------------
    191              İNDİRİLECEK KATMA DEĞER VERGİSİ                                      14,491,525
    191.00           MAL VEYA HİZMET KDVS                              14,491,525
    770              GENEL YÖNETİM GİDERLERİ                                                        80,508,475
    770.04.49        DİĞER ÇEŞİTLİ GİDERLER                             80,508,475
    100              KASA HESABI                                                                                                       95,000,000
    100.00           TL KASASI                                                       95,000,000
    ----------------------------------- 01/12/2004----------------------------------------------------------------------------
    191              İNDİRİLECEK KATMA DEĞER VERGİSİ                                       12,400,000
    191.00           MAL VEYA HİZMET KDVS                              12,400,000
    770              GENEL YÖNETİM GİDERLERİ                                                         64,000,000
    770.04.49        DİĞER ÇEŞİTLİ GİDERLER                             64,000,000
    100              KASA HESABI                                                                                                         76,400,000
    100.00           TL KASASI                                                       76,400,000
    ----------------------------------- 01/12/2004----------------------------------------------------------------------------
    191              İNDİRİLECEK KATMA DEĞER VERGİSİ                                       12,203,390
    191.00           MAL VEYA HİZMET KDVS                             12,203,390
    770              GENEL YÖNETİM GİDERLERİ                                                         67,796,610
    770.04.49        DİĞER ÇEŞİTLİ GİDERLER                           67,796,610
    100              KASA HESABI                                                                                                        80,000,000
    100.00           TL KASASI                                                     80,000,000
    ----------------------------------- 02/12/2004----------------------------------------------------------------------------
    153              TİCARİ MALLAR                                                                          10,169,491,525
    153.01           DÖNEM İÇİ ALIŞLAR                               10,169,491,525
    191              İNDİRİLECEK KATMA DEĞER VERGİSİ                                   1,830,508,475
    191.00           MAL VEYA HİZMET KDVS                       1,830,508,475
    320              SATICILAR  (K.V.Y.K.)                                                                                    12,000,000,000
    320.00           POLARS A.Ş.                                          12,000,000,000
    ----------------------------------- 04/12/2004----------------------------------------------------------------------------
    100              KASA HESABI                                                                         2,000,000,000
    100.00           TL KASASI                                                  2,000,000,000
    102              BANKALAR                                                                                                          2,000,000,000
    102.00           İŞ bankası                                                 2,000,000,000
    ----------------------------------- 06/12/2004---------------------------------------------------------------------------
    120              ALICILAR                                                                               5,546,000,000
    120.00           Ahmet ötekin                                                5,546,000,000
    391              HES. KATMA DEĞER VERGİSİ                                                                          846,000,000
    391.00           mal ve hizmet KDV si                                846,000,000
    600              YURT  İÇİ SATIžLAR                                                                                       4,700,000,000
    600.01           perakende satışlar                                     4,700,000,000
    ----------------------------------- 08/12/2004----------------------------------------------------------------------------

     

          ----------------------------------- 08/12/2004----------------------------------------------------------------------------
    100              KASA HESABI                                                                          259,600,000
    100.00           TL KASASI                                                259,600,000
    391              HES. KATMA DEĞER VERGİSİ                                                                            39,600,000
    391.00           mal ve hizmet KDV si                               39,600,000
    600              YURT İÇİ SATIžLAR                                                                                           220,000,000
    600.01           perakende satışlar                                    220,000,000
    ----------------------------------- 15/12/2004----------------------------------------------------------------------------
    153              TİCARİ MALLAR                                                                 3,000,000,000
    153.01           DÖNEM i€i ALIžLAR                             3,000,000,000
    191              İNDİRİLECEK KATMA DEĞER VERGİSİ                           540,000,000
    191.00           MAL VEYA HİZMET KDVS                      540,000,000
    100              KASA HESABI                                                                                                    3,540,000,000
    100.00           TL KASASI                                           3,540,000,000
    ----------------------------------- 16/12/2004----------------------------------------------------------------------------
    191              İND. KATMA DEĞER VERGİSİ                                              12,600,000
    191.00           MAL VEYA HİZMET KDVS                        12,600,000
    760              PAZ. SAT. VE DAĞ. GİD,                                                         70,000,000
    760.03           DIŞ. SAĞ. FAY. VE HİZ,                               70,000,000
    100              KASA HESABI                                                                                                        82,600,000
    100.00           TL KASASI                                                 82,600,000
    ----------------------------------- 17/12/2004----------------------------------------------------------------------------
    320              SATICILAR  (K.V.Y.K)                                                        10,000,000,000
    320.00           POLARiS A.Ş.                                          10,000,000,000
    321              BORÇ SENETLERİ (K.V.Y.K)                                                                         10,000,000,000
    321.00           24,12,2004 d.senet                                   6,000,000,000
    321.01           12,01,2005 d.senet                                   4,000,000,000
    ----------------------------------- 19/12/2004----------------------------------------------------------------------------
    100              KASA HESABI                                                                         2,000,000,000
    100.00           TL KASASI                                                2,000,000,000
    121              ALACAK SENETLERİ                                                               400,000,000
    121.00           15,02,2005 d.sent                                           400,000,000
    120              ALICILAR                                                                                                           2,400,000,000
    120.00           Ahmet ”tekin                                           2,400,000,000
    ----------------------------------- 20/12/2004----------------------------------------------------------------------------
    102              BANKALAR                                                                                600,000,000
    102.00           iŞ bankası                                                       600,000,000
    100              KASA HESABI                                                                                                      600,000,000
    100.00           TL KASASI                                               600,000,000
    ----------------------------------- 23/12/2004----------------------------------------------------------------------------
    180              GELECEK AYLARA AİT GİDERLER                                        900,000,000
    180.00           kira giderleri                                               900,000,000
    770              GENEL YÖNETİM GİDERLERİ                                                  300,000,000
    770.04.42        kira giderleri                                             300,000,000
    100              KASA HESABI                                                                                                        936,000,000
    100.00           TL KASASI                                           936,000,000
    360              ÖDENECEK VERGİ VE FONLAR                                                                          264,000,000
    360.00           gelir vergisi                                            264,000,000
    ----------------------------------- 24/12/2004----------------------------------------------------------------------------
    321              BORÇ SENETLERİ (K.V.Y. K)                6,000,000,000
    321.00           24,12,2004 d.senet                                                                   6,000,000,000
    100              KASA HESABI                                                                                                      6,000,000,000
    100.00           TL KASASI                                        6,000,000,000
    ----------------------------------- 25/12/2004----------------------------------------------------------------------------
    191              İND. KATMA DEĞER VERGİSİ                                                 176,400,000
    191.00           MAL VEYA HİZMET KDVS                  176,400,000
    255              DEMİRBAŞLAR                                                                           980,000,000
    255.00           bilgisayar                                                   980,000,000
    100              KASA HESABI                                                                                                      1,156,400,000
    100.01           DOLAR KASASI                               1,156,400,000

     
    ----------------------------------- 26/12/2004----------------------------------------------------------------------------
    159              VERİLEN SİPARİŞ AVANSLARI                                               400,000,000
    159.00           yurt içi sipariş avansları                            400,000,000
    100              KASA HESABI                                                                                                         397,000,000
    100.00           TL KASASI                                          397,000,000
    360              öDENECEK VERGİ VE FONLAR                                                                              3,000,000
    360.01           damga vergisi                                           3,000,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    153              TİCARİ MALLAR                                                                 1,400,000,000
    153.01           DÖNEM içi Alışlar                              1,400,000,000
    191              İND. KATMA DEĞER VERGİSİ                                            252,000,000
    191.00           MAL VEYA HİZMET KDVS                252,000,000
    100              KASA HESABI                                                                                                  1,252,000,000
    100.00           TL KASASI                                     1,252,000,000 
    159              VERİLEN SİPARİŞ AVANSLARI                                                                      400,000,000
    159.00           yurt içi sipariş avansları                      400,000,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    391              HES. KATMA DEĞER VERGİSİ                                             18,305,085
    391.01           iade KDV                                                 18,305,085
    610              SATICILARDAN iADELER (-)                                              101,694,915
    610.00           ticari mal iadeleri                                   101,694,915
    120              ALICILAR                                                                                                              120,000,000
    120.00           Ahmet ”ötekin                                    120,000,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    191              İND. KATMA DEĞER VERGİS                                              27,000,000
    191.00           MAL VEYA HİZMET KDVS                27,000,000
    770              GENEL YÖNETİM GİDERLERİ                                           150,000,000
    770.04.43        muhasebe ücreti                                   150,000,000
    100              KASA HESABI                                                                                                      144,000,000
    100.00           TL KASASI                                       144,000,000
    360              öDENECEK VERGİ VE FONLAR                                                                         33,000,000
    360.00           gelir vergisi                                          33,000,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    320              SATICILAR (KVYK)                                                              250,000,000
    320.00           POLARS A.ş.                                        250,000,000
    191              İND. KATMA DEĞER VERGİSİ                                         38,135,593
    191.02           ıskonto KDV                                       38,135,593
    649              FAAL. İLGİLİ  DİĞ. GEL. VE KAR.                                                                   211,864,407
    649.00           ciro ıskontosu                                    211,864,407
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    391              HES. KATMA DEĞER VERGİSİ                                           27,457,627
    391.02           ıskonto KDV                                             27,457,627
    659              DİĞER GİDER VE ZARARLAR (-)                                      152,542,373
    659.00           ciro ıskontosu                                          152,542,373
    120              ALICILAR                                                                                                           180,000,000
    120.00           Ahmet ”Ötekin                                    180,000,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    320              SATICILAR (KVYK)                                                          1,750,000,000
    320.00           POLARS A.Ş.                                      1,750,000,000
    100              KASA HESABI                                                                                                 1,670,000,000
    100.00           TL KASASI                                     1,670,000,000
    153           TİCARİ MALLAR                                                                                                    67,796,610
    153.03           alış ıskontosu                                        67,796,610
    191           İND. KATMA DEĞER VERGİSİ                                                                            12,203,390
    191.02           ıskonto KDV                                         12,203,390
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------

     

     

                                                                                                 DETAY               BORÇ                 ALACAK
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------

    100              KASA HESABI                                                                      2,786,000,000
    100.00           TL KASASI                                         2,786,000,000
    391              HES. KATMA DEĞER VERGİSİ                                                                              9,152,542
    391.02           ıskonto KDV                                              9,152,542
    611              SATIŞ ISKONTOLARI (-)                                                                                       50,847,458
    611.00           ticari mal ıskontosu                                  50,847,458
    120          ALICILAR                                                                                                           2,846,000,000
    120.00           Ahmet ”Ötekin                                2,846,000,000                                                                                                                               
    ---------------------------------- 30/12/2004---------------------------------------------------------------------------
    770              GENEL YÖNETİM GİDERLERİ                                 2,055,780,000
    770.01.01        brüt ücret                                           1,692,000,000
    770.01.02        SSK işveren payı                                  329,940,000
    770.01.09        işveren işsizlik sig.                                 33,840,000
    335              PERSONELE BORÇLAR                                                                     1,212,318,000
    335.01          Şahine ‡o§alan                                    303,079,500
    335.02           ümitken                                               303,079,500
    335.03           Mehmet hatipoglu                               303,079,500
    335.04           metin kastamonulu                              303,079,500
    360              öDENECEK VERGi VE FONLAR                                                          225,882,000
    360.00           gelir vergisi                                         215,730,000
    360.01           damga vergisi                                        10,152,000
    361              ÖD. SOS. GÜV. KESİNTİLERİ                                                                617,580,000
    361.01           SSK işçi payı                                       236,880,000
    361.02           SSK işveren primi                               329,940,000
    361.03           işveren işsizlik sığ.                                33,840,000
    361.04           işçi işsizlik sigortası                              16,920,000
    ----------------------------------- 30/12/2004----------------------------------------------------------------------------
    191              İND  KATMA DEĞER VERGİSİ                                        13,728,814
    191.00           MAL VEYA HİZMET KDVS                 13,728,814
    770              GENEL YÖNETİM GİDERLERİ                                        76,271,186
    770.03           Dışarıdan sağlanan fayda ve hiz               76,271,186
    100              KASA HESABI                                                                                          90,000,000
    100.00           TL KASASI                                          90,000,000                                                                                                 
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    190              DEV. K.D V.                                                                           2,010,308,475
    191              İND. K.D.V.                                                                                 50,338,983
    191.02           ıskonto KDV                                                     50,338,983
    391              HES  K.D.V                                                                                885,600,000
    391.00           mal ve hizmet KDV si                                    885,600,000
    191               İND. K.D.V                                                                                                           2,891,332,204
    191.00           MAL VEYA HİZ. KDVS                       2,891,332,204
    391              HES. KATMA DEĞER VERGİSİ                                                                         54,915,254
    391.01           iade KDV                                                     18,305,085
    391.02           ıskonto KDV                                                36,610,169
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    621              SATILAN TİCARİ MALLAR MALİYETİ (-)                     3,501,694,910
    621.00           Satışlar ticari mal maliyeti                          3,501,694,910
    153              TİCARİ MALLAR                                                                                               3,501,694,910
    153.04           satışlan ticari mallar maliyeti                  3,501,694,910
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    770              GENEL YÖNETİM GİDERLERİ                                            196,000,000
    770.06.60        demirbaş amortisman gideri                       196,000,000
    257              BİRİKMİŞ AMORTİSMANLAR (-)                                                                       196,000,000
    257.00           demirbaş amortismanı                              196,000,000
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    DETAY               BORÇ                 ALACAK

    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    657              REESKONT FAİZ GİDERLERİ (-)                                          27,155,507
    657.00           Alacak senetleri reeskont giderleri                 27,155,507
    122              ALACAK SENETLERİ REESKONTU (-)                                                                27,155,507
    122.00           Alacak senetleri reeskontu                          27,155,507
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    322              BORÇ SENETLERİ REESKONTU (-)                                      74,582,507
    322.00           borç senetleri reeskontu                                 74,582,507
    647              REESKONT FAİZ GELİRLERİ                                                                                74,582,507
    647.00           borç senetleri reeskont gelirleri                 74,582,507
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------                                                                                                 
    102              BANKALAR                                                                              60,000,000
    102.00           iş bankası                                                          60,000,000
    642              FAİZ GELİRLERİ                                                                                              60,000,000
    642.00           iş bankası faiz gelirleri                                 60,000,000
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    100              KASA HESABI                                                                        110,000,000
    100.01           DOLAR KASASI                                          110,000,000
    646              KAMBİYO KARLARI                                                                                     110,000,000
    646.00           kur farkı                                                     110,000,000
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    761              PAZ. SAT. VE DAĞ. GİD. YAN. HESABI                              70,000,000
    771              GEN YÖN GİD YANSITMA HESABI                                 2,990,356,271
    760              PAZ SAT VE DAĞITIM GİDERLERİ                                                               70,000,000
    760.03           Dışarıdan  sağlanan fayda ve hiz                 70,000,000
    770              GENEL YöNETiM GİDERLERİ                                                                    2,990,356,271
    770.01.01        brüt ücret                                               1,692,000,000
    770.01.02        SSK işveren payı                                      329,940,000
    770.01.09        işveren işsizlik sigortası                             33,840,000
    770.03           Dışarıdan  sağlanan fayda ve hiz                 76,271,186
    770.04.42        kira giderleri                                            300,000,000
    770.04.43        muhasebe ücreti                                       150,000,000
    770.04.49        Diğer Çeşitli Giderler                              212,305,085
    770.06.60        demirbaş amortisman gideri                    196,000,000
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    631              PAZ, SAT VE DAĞ GİD (-)                                                      70,000,000
    632              GENEL YöNETiM GİDERLERİ (-)                                      2,990,356,271
    761              PAZ SAT VE DAĞ GİD. YAN HSB                                                                          70,000,000
    771              GENEL YöNETiM GİD YAN HESABI                                                                2,990,356,271            ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    600              YURT i İÇİ SATIŞLAR                                                               4,920,000,000
    600.01           perakende satışlar                                          4,920,000,000
    642              FAİZ GELİRLERİ                                                                             60,000,000
    642.00           iş bankası faiz gelirleri                                       60,000,000
    646              KAMBİYO KARLARI                                                                    110,000,000
    646.00           kur farkı                                                            110,000,000
    647              REESKONT FAİZ GELİRLERİ                                                       74,582,507
    647.00           borç senetleri reeskont gelirleri                          74,582,507
    649              FAALİYETLE ilgili DİĞ GEL VE KAR                                        211,864,407
    649.00           ciro ıskontosu                                                   211,864,407
    690              DÖNEM KARI VEYA ZARARI                                                                           5,376,446,914
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------

     

     

     

                                                                                                 DETAY               BORÇ                 ALACAK

    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    690              DÖNEM KARI VEYA ZARARI                                                6,894,291,434
    610              SATIŞLARDAN iADELER (-)                                                                                101,694,915
    610.00           ticari mal iadeleri                                           101,694,915
    611              SATIŞ ISKONTOLARI (-)                                                                                         50,847,458
    611.00           ticari mal ıskontosu                                          50,847,458
    621              SAT TİC MAL MALİYETİ (-)                                                                              3,501,694,910
    621.00           Satılan ticari mal maliyeti                           3,501,694,910
    631              PAZARLAMA, SAT VE DAĞ GİD (-)                                                                      70,000,000
    632              GENEL YöNETiM GİDERLERİ (-)                                                                      2,990,356,271
    657              REESKONT FAİZ GİDERLERİ (-)                                                                            27,155,507
    657.00           Alacak senetleri reeskont giderleri                 27,155,507
    659              DİĞER GİDER VE ZARARLAR (-)                                                                         152,542,373
    659.00           ciro ıskontosu                                                 152,542,373
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    692              DÖNEM NET KARI VEYA ZARARI                                       1,517,844,520
    690              DÖNEM KARI VEYA ZARARI                                                                           1,517,844,520
    ----------------------------------- 31/12/2004----------------------------------------------------------------------------
    591              DÖNEM NET ZARARI (-)                                                         1,517,844,520
    692              DÖNEM NET KARI VEYA ZARARI                                                                   1,517,844,520
    -------------------------------------------------------------------------------------------- ------------------ ---------------------
    TOPLAM :    104,519,600,312    104,519,600,312

     

     

    OKCULAR AYAKKABICILIK LTD ŞTİ’NIN 31.12.2004 TARİHLİ BİLANÇOSU

     

    AKTİFLER(VARLIKLAR)                                                                   
    I- DÖNEN VARLIKLAR                                                                                    25,599,352,973
    A HAZIR DEĞERLER                                                            11,316,200,000                    
    01. Kasa                                                           6,656,200,000                     
    03. Banka                                                         4,660,000,000                                         
    C TİCARİ ALACAKLAR                                                            372,844,493                   
    02. Alacak Senetleri                                            400,000,000                                       
    03. Alacak Snt Rees. (-)                                       -27,155,507                                
    E STOKLAR                                                                            11,000,000,005                    
    04. Ticari Mallar                                            11,000,000,005                         
    G GEL AYLARA AİT GİD VE GEL TAH.                                900,000,000                     
    01. Gelecek Aylara Ait Giderler                         900,000,000                                    
    H DİĞER DÖNEN VARLIKLAR                                             2,010,308,475                    
    01. Devreden KDV                                          2,010,308,475                         
    II- DURAN VARLIKLAR                                                                                       784,000,000
    D MADDİ DURAN VARLIKLAR                                               784,000,000                    
    06. Demirbaşlar                                                  980,000,000                    
    08. Birikmiş Amortismanlar (-)                        -196,000,000                   

    AKTİFLER TOPLAMI                                                                                     26,383,352,973



    PASİFLER (KAYNAKLAR)                                                              
    I- KISA VAD YAB KAYNAKLAR                                                                     6,281,197,493
    B TİCARİ BORÇLAR                                                                 3,925,417,493                    
    02. Borç Senetleri                                            4,000,000,000                    
    03. Borç Senetleri Reeskontu (-)                         -74,582,507                    
    C DİĞER BORÇLAR                                                                   1,212,318,000                    
    04. Personele Borçlar                                       1,212,318,000                 
    F ÖD VER VE DİĞ YÜKÜMLÜLÜKLER                                 1,143,462,000                 
    01. Ödenecek Vergi ve Fonlar                            525,882,000                   
    02. Ödenecek Sos Güv Kesintileri                      617,580,000                   
    III- ÖZKAYNAKLAR                                                                                         20,102,155,480
    A ÖDENMİŞ SERMAYE                                                         21,620,000,000                    
    01. Sermaye                                                    21,620,000,000                   
    F DÖNEM NET KARI (ZARARI)                                            -1,517,844,520                    
    02. Dönem Net Zararı (-)                                -1,517,844,520                           

    PAS˜FLER TOPLAMI                                                                                      26,383,352,973

                                                                                                                    
    OKCULAR AYAKKABICILIK LTD.ŞTİ’NİN 01.12.2004-31.12.2004 TARİHLİ GELİR TABLOSU
                                                                                     

    A- BRÜT SATIŞLAR                                                                                           4,920,000,000
    01. Yurtiçi Satışlar                                                  4,920,000,000        
    B-SATIŞ İNDİRİMLERİ(-)                                                                                    152,542,373
    01.Satıştan iadeler                                                      101,694,915
    02.Satış iskontoları                                                       50,847,458
    C- NET SATIŞLAR                                                                                              4,767,457,627
    D- SATIŞLARIN MALİYETİ(-)                                                                          3,501,694,910
    01.Sat.Tic.Mallar.Maliyeti                                      3,501,694,910
    BRÜT SATIŞ KARI VEYA ZARARI                                                                1,265,762,717
    E- FAALİYET GİDERLERİ(-)                                                                           3,060,356,271
    02.Paz.Sat. Dağ. Gid.                                                  70,000,000
    03.Gen.Yön. Gid.                                                   2,990,356,271
    FAALİYET KARI VEYA ZARARI                                                                 -  1,794,593,554
    F- DİĞ FAAL OLAĞ GEL VEYA KAR                                                                456,446,914
    03. Faiz Gelirleri                                                        60,000,000                    
    07. Kambiyo Karları                                                 110,000,000                    
    08. Reeskont Faiz Gelirleri                                         74,582,507                    
    09. Faal İlgili Diğer Gelir ve Karlar                         211,864,407
    G-DİĞ.FAAL.OLAĞ.GİD.VEYA ZAR.(-)                                                           179,679,880
    05.Reeskont Faiz Giderleri                                        27,155,507
    06.Diğer Olağan Giderler                                        152,542,373
    OLAĞAN KAR VEYA ZARAR                                                                        1,517,844,520
    DÖNEM KARI VEYA ZARARI                                                                        1,517,844,520
    DÖNEM NET KARI VEYA ZARARI                                                               1,517,844,520