Transcript Slayt 1
This project is co-financed by the European Union and the Republic of Turkey 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 BASIC ACCOUNTING TRAINING (TEMEL MUHASEBE EĞİTİMİ) PROF. DR. NALAN AKDOĞAN REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Contents This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan SUNUM PLANI This project is co-financed by the European Union and the Republic of Turkey 1. TANIMLAR Muhasebe nedir? Muhasebe bilgi kullanıcıları Muhasebe alanları 2. İŞLEMLERİN MUHASEBE KAYITLARI Kayıt Düzeninde Bilgi Akışı Büyük defter bilgilerinin özetlenmesi- finansal tablo ve raporlar Hesaplar Çift Taraflı Kayıt Yöntemi Yevmiye Defteri Büyük Defter(Defteri Kebir) Mizan REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CONTENTS This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan İÇERİK This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CONTENTS 3 This project is co-financed by the European Union and the Republic of Turkey - 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 10.PREPARATION OF STATEMENT OF FINANCIAL POSITION (BALANCE SHEETS) 11. PREPARATION OF CASH FLOW STATEMENTS 12. CASE STUDY REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan İÇERİK 3 This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1.DEFINITIONS What is accounting ? This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan TANIMLAR Muhasebe nedir? This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Accounting... is an information system that... measures business activities, processes information, and, communicates financial information Accounting is called the language of business. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey MUHASEBE Bir bilgi sistemidir İşletmenin faaliyetlerini ölçer, İşlem süreçleri hakkındaki bilgileri finansal bilgiler olarak sunar. Muhasebe işletmenin kullandığı lisan dilidir. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Users of Accounting Information EXTERNAL USERS MAKE DECISIONS INTERNAL USERS MAKE DECİSİONS ABOUT THE ENTITY. FOR THE ENTITY REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey MUHASEBE BİLGİ KULLANICILARI İŞLETME HAKKINDA KARAR ALIRLAR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan İŞLETMEYİ YÖNETMEK İÇİN KARAR ALIRLAR This project is co-financed by the European Union and the Republic of Turkey Fields of Accounting Financial Accounting REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Management Accounting This project is co-financed by the European Union and the Republic of Turkey MUHASEBE ALANLARI Finansal Muhasebe REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Yönetim Muhasebesi Recording Transactions Flow of data to general Ledger This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan JOURNAL ENTRY Recording GENERAL LEDGER classifying İŞLEMLERİN MUHASEBE KAYITLARI This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan YEVMİYE DEFTERİ (Bilgilerin Kaydedilmesi) BÜYÜK DEFTER (Bilgilerin hesaplarda sınıflandırılması) / FINANCIAL STATEMENTS-REPORTS SUMMARRIZING This project is co-financed by the European Union and the Republic of Turkey GENERAL LEDGER BALANCE SHEET REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY INCOME STATEMENT OTHER REPORTS Prof.Dr. Nalan Akdoğan FİNANSAL TABLOLAR-RAPORLARIN DÜZENLENMESİ- BİLGİLERİN ÖZETLENMESİ This project is co-financed by the European Union and the Republic of Turkey BÜYÜK DEFTER GELİR TABLOSU BİLANÇO DİĞER TABLOLAR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan HESAP This project is co-financed by the European Union and the Republic of Turkey 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 ALACAK Sağ taraf Sol taraf REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan DEBITS AND CREDITS: This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan BORÇ KAYDI This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CREDITS: This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey The Accounting Equation ASSETS = Economic Resources LİABİLİTİES + OWNER’S EQUİTY Claims to Economic Resources REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey VARLIKLAR MUHASEBE EŞİTLİĞİ = YABANCI KAYNAKLAR+ÖZKAYNAKLAR EKONOMİK KAYNAKLAR (DEĞERLER) EKONOMİK KAYNAKLAR ÜZERİNDEKİ HAKLAR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CHART OF DEBITS AND CREDITS This project is co-financed by the European Union and the Republic of Turkey DEBİT (left side of entry) CREDİT (right side of entry) ASSETS INCREASE DECREASE LIABILITIES OR EQUITY DECREASE INCREASE REVENUES DECREASE INCREASE EXPENSES INCREASE DECREASE REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey BORÇ VE ALACAK KAYDI ŞEMASI BORÇ KAYDI (hesabın sol tarafına) ALACAK KAYDI (Hesabın sağ tarafına) VARLIKLAR ARTIŞ AZALIŞ YABANCI KAYNAKLAR VE ÖZKAYNAKLAR AZALIŞ ARTIŞ GELİRLER AZALIŞ ARTIŞ GİDERLER ARTIŞ AZALIŞ REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Assets Debit + Rules of Debit and Credit = Credit – Liabilities Debit – REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit + + Owner’s Equity Debit – Credit + BORÇ VE ALACAK KAYDINDA KURAL This project is co-financed by the European Union and the Republic of Turkey VARLIKLAR = Borç + Alacak – YABANCI KAYNAKLAR (BORÇLAR) Borç – REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak + + ÖZ KAYNAKLAR Borç – Alacak + This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan ÇİFT TARAFLI KAYIT YÖNTEMİ This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey The Double-Entry System Each transaction is recorded with at least: One debit One credit Total debits must equal total credits. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan ÇİFT TARAFLI KAYIT YÖNTEMİ This project is co-financed by the European Union and the Republic of Turkey HER KIYMET HAREKETİ (İŞLEM) İÇİN EN AZINDAN BİR BORÇ KAYDI BİR ALACAK KAYDI TOPLAM BORÇ TUTARI TOPLAM ALACAK TUTARINA EŞİT OLUR. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Journals This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Journal entry This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Journal-Recording Transactions Journal Trans. number 86 Date and accounts and Explanation 12 Novomber 2012 101 Central Bank 120 Receviables from NF approved amount of RoF is transfered to CB REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Page …. Debit Credit 30,000 30,000 This project is co-financed by the European Union and the Republic of Turkey YEVMİYE DEFTERİNE MADDE KAYDI YEVMİYE DEFTERİ Madde No Tarih ve Açıklamalar …. Borç Alacak 12 Novomber 2012 86 101 Merkez Bankası 120 UF Alacaklar RoF tarafından onaylanan tutarın Merkez Ban. transferi REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 30,000 30,000 Ledger This project is co-financed by the European Union and the Republic of Turkey 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 Bound books REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Computer printout Cards This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Post from the journal to the ledger. This project is co-financed by the European Union and the Republic of Turkey What is posting? It is the transfer of information from the journal to the appropriate accounts in the ledger. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey YEVMİYE DEFTERİ KAYITLARININ DEFTERİ-KEBİRE AKTARIMI Aktarım, Yevmiye defterine kaydedilen işleme ilişkin bilginin niteliğine uygun olarak sınıflandırılmış ilgili hesaba kaydedilmesidir. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Asset Accounts After Posting 101 CENTRAL BANK DR. CR. 70.000 120 RECEİVABLE FROM NF DR. CR. 90.000 (15) 30.000 Balance Balance100.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 60.000 30.000 This project is co-financed by the European Union and the Republic of Turkey BİLGİLERİN AKTARIMINDAN SONRA HESAPLARIN GÖRÜMÜMÜ 101 MERKEZ BANKASI DR. CR. 120 DR. CR. 90.000 70.000 (15) 30.000 Kalan UF ALACAKLAR Kalan 10.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 60.000 30.000 This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan MİZAN This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan LEDGER TRAIL BALANCE Account Account Name Code This project is co-financed by the European Union and the Republic of Turkey Currency Total Debit Total Credit Debit Balance 65.000 55.000 10.000 5.000 101 Central Banks Eur 120.000 102 Other Banks Eur 15.000 103 Payment Orders (-) Eur 65.0000 65.000 120 Receivables from NF Eur 180.000 120000 134 Advances To Contractors Eur 300 Funds from NF Eur 301 Funds Used (-) Eur 360 Taxs Payable XX XX TOTAL REPUBLIC OF TURKEY - - 60.000 180.000 65.000 Credit Balance 180.000 65.000 10.000 15.000 455.000 455.000 5.000 185.000 185.000 MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan equal equal This project is co-financed by the European Union and the Republic of Turkey MİZAN HESAP İSMİ Para Birimi Borç Toplamı Alacak Toplamı Borç Kalan 101 Merkez Bankası Eur 120.000 65.000 55.000 102 Diğer Bankalar Eur 15.000 10.000 5.000 - HESAP NO 103 Ödeme Emirleri (-) Eur 65.0000 65.000 120 Ulusal Fondan (UF) Alacaklar Eur 180.000 120000 134 Yüklenicilere Verilen Avanslar Eur 300 Ulusal Fondan Alınan Fonlar(ödenecek Fonlar) Eur 301 Kullanılan Fonlar (Ödenen Fonlar)(-) Eur 360 Ödenecek Vergiler XX XX 180.000 65.000 10.000 XX XX TOPLAM - 60.000 180.000 65.000 Alacak Kalan 15.000 XX XX 455.000 XX XX 455.000 5.000 XX XX 185.000 XX XX 185.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan eşit eşit This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey IDENTIFICATION AND CROSSREFERENCING 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan FINANCIAL STATEMENTS What are financial statements? This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan FİNANSAL TABLOLAR This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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) cashREPUBLIC flows.OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CASH FLOW STATEMENTS Finansal tablolar bu amaca ulaşmak için işletmeyle ilgili aşağıdaki bilgileri sunar: This project is co-financed by the European Union and the Republic of Turkey Varlıklar,Borçlar; Özkaynaklar; FİNANSAL DURUM TABLOSU (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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Complete set of financial statements A complete set of financial statements comprises: a) b) c) d) e) f) a statement of financial position as at the end of the period; a statement of profit or loss and other comprehensive income for the period; a statement of changes in equity for the period; a statement of cash flows for the period; notes, comprising a summary of significant accounting policies and other explanatory information; and 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan FINANCIAL STATEMENTS OF IPA – TURKEY IMPLEMENTATION PROGRAMME This project is co-financed by the European Union and the Republic of Turkey According to this programme, public institutions prepare: 1. 2. 3. Balance Sheet (a statement of financial position) Cash flow statement and 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey TÜRKİYEDE UYGULANAN IPA PROGRAMINDA DÜZENLENECEK FİNANSAL TABLOLAR IPA programına göre düzenlenecek finansal tablolar: 1. 2. 3. Bilanço (Finansal Durum Tablosu) Nakit Akış Tablosu Bilanço Dipnotları (gerekirse) Fon muhasebesi uygulandığından ve ilgili birimin gelir ve gideri bulunmadığından GELİR TABLOSU‘ nun düzenlenmesine gerek bulunmamaktadır. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 1. 2. FON MUHASEBE SİSTEMİNE GENEL BAKIŞ Fon muhasebe sistemi, Finansman Anlaşması’ndaki sorumlulukların yerine getirilebilmesi gereksinimlerini düzenleyen finansman tüzüğünün akreditasyon kriterlerine göre kurulur. 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey DOUBLE ENTRY, ANALYTICAL AND ACCRUAL BASIS ACCOUNTING SYSTEM. 3 .The accounting at the fund of transactions relating to EC financial assistance and cofinancing is based on Double Entry, Analytical And Accrual Basis Accounting System. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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.. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Accounting system is based on computerized accounting system This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Signed financing agreement Letter of Guarantee Requests of funds Approved request of funds Contract (accrual) Invoices Payment order form Debit/Credit Advice Bank statements (for bank charges) Bank disposition for deposits Debit note (for recovery of funds) Addendum Administrative Order REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan TUTARLILIK This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 5.GENERAL ACCEPTED ACCOUNTING PRINCIPLES Accepted accounting principles are listed in Article 124 of the Financial Regulation (FR) and they are: a) b) c) d) e) f) g) h) going-concern basis; prudence; consistent accounting methods; comparability of information; materiality; no netting; reality over appearance (Substance over form); 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) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey GENEL KABUL GÖRMÜŞ MUHASEBE İLKELERİ AB finans yönetmeliğinin 124. maddesinde genel kabul görmüş muhasebe ilkeleri aşağıdaki gibi sıralanmıştır: a) b) c) d) e) f) g) h) Süreklilik ilkesi İhtiyatlılık ilkesi Muhasebe yöntemlerinde tutarlılık ilkesi Bilgilerin karşılaştırılabilirliği Önemlilik Netleştirmeme (mahsup etmeme) Özün önceliği ilkesi Tahakkuk esasına dayalı muhasebe REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 . REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan İHTİYATLILIK İLKESİ This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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.. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey BİLGİLERİN KARŞILAŞTIRILABİLİRLİĞİ Bilgilerin karşılaştırılabilirliği, finansal tablolarda sunulan her kalemin ayni zamanda bir önceki dönemdeki tutarının da sunulmasını ifade eder. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 6.CHART OF ACCOUNTS OF FUND This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan CHART OF ACCOUNTS OF FUND ACCOUNTING This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey FON MUHASEBESİNDE HESAP PLANIBİLİM 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 000 3 01 MAIN AND SUB-ACCOUNTS DIGITS 301.1.1.01.1.201.1.1 Main Account Number FUNDS USED Priority 0 of Business Environment This project is1 co-financedimprovement by the European Union and the Republic of Turkey 0 Measure Development of Industrial Infrastructure 1 00 Proje ct/ TR 16 I PO.003.1.1.01 (KOSGBEoBr 01 0 Compenent 1 Supervision, 2Works, 3 supply 4 Technical assistance 000 contractor(contract reference) 201 TR07R1.01-02/001 (Grontmij A 0 1 Payment type Pre-financing,2 interim,3.final 0 Resource of Contribution 1. EU 2. TR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY ANA VE ALT HESAPLARIN KODLAMASI 301.1.1.01.1.201.1.1 000 301 Ana hesap numarası Kullanılan Fon H Öncelik ekseni 0 This project is co-financed by the European improvement of Business Environment 1 Union and the Republic of Turkey 0 1 Tedbir Development of Industrial Infrastructure 00 01 Proje / TR 16 I PO.003.1.1.01 (KOSGBEoBr 0 1 İş türü 1Danışmanlık,(2 hizmet(İŞ) alımı, 3 mal alımı, 4 teknik yardım) 000 Yüklenici (sözleşme yapılan firma) 201 TR07R1.01-02/001 (Grontmij A REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 0 Ödeme aşaması 1 Ön ödeme (avans), 2Ara ödeme, 3Son ödeme This project is co-financed by the European Union and the Republic of Turkey 301 FUNDS USED- main account 301.1 Improvement of BusinessEnvironment(Priority) Development of IndustriaI ınfrastructure(measures) TR07R1.01 / TR 16 I PO.003.1.1.01 301.1.1 301.1.1.01 (KOSGBEoBr)(projects) 301.1.1.01.1 301.1.1.01.1.201 301.1.1.01.1.201.1 301.1.1.01.1.201.1.1 301.1.1.01.1.201.1.2 Supervision (compenent) TR07R1.01-02/001 (Grontmij A/S)(contractor) Pre-financing ( types of payments) EU Resource of Contribution TR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 301.1.1.01.1.201.1.1 EU 301.1.1.01.1.201.1.2 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.003.1.1.01 (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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey PRIORITY MEASURES 000.1. 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 000.2 STRENGTHENING OF ENTERPRISE CAPACITY AND FOSTER ENTREPRENEURSHIP .2.1-Providing Basic Information 2.2-Strengthenıng of Cooperatıon.. 000.3.TECHNICAL ASSISTANCE 3.1-Support to the OP PreparatIon… 3.2-Publicity REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey PROJECTS ACCOUNT No 000.0.0.01 TR07R1.01 / TR 16 I PO.003.1.1.01 (KOSGBEoBr TR07R1.03 / TR 16 I PO.003.1.3.01 (TDZ GB TR07R1.04 / TR 16 I PO.003.1.3.02 (TDZ TR07R1.05 / TR 16 I PO.003.1.3.03 (FIRA TR07R1.07 / TR 16 I PO.003 1.2.01 (GAGF) TR07R1.08 / TR 16 I PO.003 1.2.02 (G43 TR07R1.09 / TR 16 I PO.003.1.1.06 (Ordu TR07R1.10 / TR 16 I PO 003.1.3.04 (Rize 000.0.0.03 000.0.0.04 000.0.0.05 000.0.0.07 000.0.0.08 000.0.0.09 000.0.0.10 000.0.0. 21 000.0.0.24 000.0.0.25 PROJECTS TR07R1.21 / TR 16 I PO 003.1.1.09 (AmasyBao TR07R1.24 / TR16 I PO.003.1.3.05 (BayburBt TR07R1.25 / TR 16 I PO.003.1.3.06 (SamsuBno REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Component Account Number 000.0.0.00. 000.0.0.00. 000.0.0.00. 000.0.0.00 1 2 3 4 Component Supervision Works Supply Technical Assistance REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Contractor account number Contractor Name 000.0.0.00. 0. 000 001 . Contractor xxxxxxxxxx Types of payments account No .Types of payments 000.0.0.00.0.000.1 000.0.0.00.0.000.2 000.0.0.00.0.000.3 Pre-financing Interim Final Resource of Contribution Accounting No Resource of Contribution 000.0.0.00.0.000.0.1 000.0.0.00.0.000.0.2 EU TR REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Chart of Accounts - HESAP PLANI A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts 1.CURRENT ASSETS BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) 1.DÖNEN VARLIKLAR This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 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 Chart of Accounts - HESAP PLANI A) BALANCE SHEET ACCOUNTS Statement of Financial Positıon Accounts This project is co-financed by the European Union and the Republic of Turkey BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) 2. NON CURRENT ASSETS 2.DURAN VARLIKLAR 22 RECEIVABLES 220 RECEIVABLES FROM NF 225 OTHER RECEIVABLES- -Retentıon receıvables from NF 227RECEIVABLESUNDERADMINISTRATIVE FOLLOW-UP 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 228 RECEIVABLES UNDER LEGAL FOLOW-UP 24 RETENTION RECEIVED FROM NF 240 RETENTION RECEIVED FROM NF 28 ACCRUED INCOMES 281 GELİR TAHAKKUKLARI 28 GELİR TAHAKKUKLARI 281 GELİR TAHAKKUKLARI REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Chart of Accounts - HESAP PLANI A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts This project is co-financed by the European 3.CURRENT LIABILITIES Union and the Republic of Turkey 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 39OTHER CURRENT PAYABLES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) 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 Chart of Accounts - HESAP PLANI A) BALANCE SHEET ACCOUNTS Statement of Financial Position This project is co-financed by the European Accounts Union and the Republic of Turkey 4 NON CURRENT LIABILITIES 40 FUNDS PAYABLES 400FUNDS FROM NF 401FUNDS USED (-) 402 FUNDS RETURNED (-) 403 FUNDS FROM CB-INTEREST 404 FUNDS FROM CONTRACTORSINTEREST 405 OTHER FUNDS 44 RETENTION PAYABLES 440 RETENTION PAYABLES 49 OTHER NON CURRENT PAYABLES 49OTHER NONCURRENT PAYABLES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) 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 This project is co-financed by the European Union and the Republic of Turkey Chart of Accounts - HESAP PLANI A) BALANCE SHEET ACCOUNTS Statement of Financial Position Accounts BİLANÇO HESAPLARI (Finansal durum tablosu hesapları) 5.EQUITY 5.ÖZ KAYNAKLAR NOT USED KULLANILMIYOR. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Chart of Accounts - HESAP PLANI INCOME STATEMENT ACCOUNTS This project is co-financed by the European Union and the Republic of Turkey GELİR TABLOSU HESAPLARI 6. SONUÇ HESAPLARI 6.PROFİT AND LOSS ACCOUNTS 600 REVENEU 642INTEREST INCOME 632 GENERAL ADMINISTRATION EKPENSES 660 INTERES EXPENSES ……… …….. 600 HASILAT (YURT İÇİ SATIŞLAR) 642 FAİZ GELİRLERİ 632 GENEL YÖNETİM GİDERLERİ 660 FAİZ GİDERLERİ. …….. ……… 7.COST ACCOUNTS 7.MALİYET HESAPLARI 8. 8. NOT USED KULLANILMIYOR. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Chart Of Accounts - HESAP PLANI 9 OFF BALANCE SHEET ACCOUNTS (REGULATORY ACCOUNTS) This project is co-financed by the European Union and the Republic of Turkey 9 NAZIM HESAPLAR 9.BİLANÇO DIŞI HESAPLARNAZIM H. 900 APPROVED FINANCING AGREEMENT (900 APPROVED OIS OF RCOP) 901 APPROVED FINANCING AGREEMENT CREDITOR ACCOUNT (-) (901 APPROVED OIS of RCOP CREDITOR AC) 900 ONAYLANAN FİNANSAL ANLAŞMA 901 ONAYLANAN FİNANSAL ANLAŞMA ALACAKLI HESABI (-) 910 RCOP KAPSAMINDA İMZALANAN SÖZLEŞMELER 911 RCOP KAPSAMINDA İMZALANAN SÖZLEŞMELER ALACAKLI HES.(-) 910CONTRACTS SIGNED UNDER RCOP 911CONTRACTS SIGNED UNDER RCOP CREDİTOR ACCOUNT 920 FON TALEPLERİ 921 FON TALEPLERİ ALACAKLI HESABI (-) 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 ( REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 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 This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey EXAMPLES OF ACCOUNTING PRACTICES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey MUHASEBE UYGULAMA ÖRNEKLERİ REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1. Signing of Financing Agreement;(1.500.000 Euro) This project is co-financed by the European Union and the Republic of Turkey Account Code 900 901 The name of the Debit account Approved OIS of RCOP 1.500.000 Credit Approved OIS of RCOP Creditor Acc. 1500.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan - 1. Finansal anlaşmasının imzalanması(1.500.000 Avro) This project is co-financed by the European Union and the Republic of Turkey Hesap no Hesabın ismi 900 Onaylanan Anlaşma 901 Onaylanan Finansal Anlaşma Alacaklı H REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Borç Finansal 1.500.000 Alacak - 1.500.000 This project is co-financed by the European Union and the Republic of Turkey Account Code 2. Before signing the contract, request of 200 000 Euro from the National Fund The name of the account Debit Request of Funds 200 000 Credit - 920921 - Request of Funds Creditor Account REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan - 200 000 This project is co-financed by the European Union and the Republic of Turkey 2. Sözleşme İmzalanmadan önce Ulusal Fondan 200.000 Avro fon talep edilmesi Hesap no Hesabın ismi Borç Alacak - 920 Fon Talepleri 200.000 921 Fon Talepleri Alacaklı H - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 200.000 This project is co-financed by the European Union and the Republic of Turkey Account Code 120 3. National Fund approves the amount as 160 000 Euro The name of the account Receivables from NF Debit Credit 160 000 - - 300 Funds From NF REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 160 000 3.Ulusal fon 160.000 Avroluk fonu onayladı This project is co-financed by the European Union and the Republic of Turkey Hesap no Hesabın ismi Borç Alacak 120 UF dan Alacaklar 300 160.000 UF dan Alınan Fonlar 160.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 4. Transferring approved part of the Request of Funds to the sub-accounts by the Central Bank This project is co-financed by the European Union and the Republic of Turkey The name of the account Debit Credit Central Bank (CBRT) 160 000 - 120 Receivables from NF - 160 000 911 Request of Funds Creditor Account Request of Funds 160 000 Account Code 101 910 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 160 000 This project is co-financed by the European Union and the Republic of Turkey 4. Ulusal Fon’dan talep edilen ve onaylanan tutarın Program Otoritesi hesaplarına geçmesi Hesap No Hesabın ismi Borç 160.000 - 101 Merkez Bankası (TCMB) 120 UF dan Alacaklar - 160.000 911 Fon Talepleri Alacaklı H 160.000 910 Fon Talepleri REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak 160.000 5. Receiving Tender Guarantee (20 000 Euro) This project is co-financed by the European Union and the Republic of Turkey Account Code The name of the account Debit Credit - 930 Letter of Tender 20 000 Guarantees receıved - 939 Letters of Guarantee Creditor Account REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 20 000 5. İhale garanti mektubunun alınması(20.000 Euro); This project is co-financed by the European Union and the Republic of Turkey Hesap numarası Hesabın adı Borç Alacak - Alınan Garanti 20.000 Mektupları (İhale Garanti Mektubu) 930 - 939 Alınan Garanti Mektupları Alacaklı H (İhale Garanti Mektubu Alacaklı H) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 20.000 6. Signing the amount of 140 000 Euro Contract This project is co-financed by the European Union and the Republic of Turkey Account Code The name of the account Debit Credit - 920 Contract Signed 140 000 - 921 Contract Signed Creditor Account REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 140 000 6. 140.000 Avroluk sözleşme imzalanması; This project is co-financed by the European Union and the Republic of Turkey Hesap No Hesabın ismi Borç Alacak - 920 İmzalanan Sözleşmeler 140.000 - 921 İmzalanan Sözleşmeler Alacaklı H. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 140.000 7. Receiving the amount of 35 000 Euro Letter of Guarantee-performance This project is co-financed by the European Union and the Republic of Turkey Account Code The name of the account Debit Credit - 930 Letter of Guarantee For performance 939 Letter of Guarantee Creditor Account REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 35 000 35 000 7. 35 000 Avroluk Garanti mektubunun alınması This project is co-financed by the European Union and the Republic of Turkey Hesap numarası Hesabın adı Borç Alacak - 930 939 Alınan Garanti Mektupları 35.000 Alınan Garanti Mektupları Alacaklı H - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 35.000 8 Advance Payment to Contractor This project is co-financed by the European Union and the Republic of Turkey Account Code 301 103 8/a. Preparation of the Transfer Payment Order Form when the Contractor requests advance;84.000 ( Euro Advance 81480+ 2520 Euro Tax) The name of the account Debit Credit Funds Used 84000 - Payment Orders REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 84.000 8.Yükleniciye Avans ödenmesi This project is co-financed by the European Union and the Republic of Turkey Hesap No 301 103 8/a yüklenicinin 84.000 Avro avans talebi üzerine ödeme emrinin hazırlanması ve gelir vergisi stopajının düşüldükten sonraki tutarın ödenmek üzere Merkez bankasına ödeme emrinin gönderilmesi 84.000 ( 81480 avans + 2.520 vergi)retention kesintisi dikkate alınmamıştır. Hesabın ismi Borç Alacak Kullanılan Fonlar 84000 - Ödeme Emirleri REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 84000 8.b. Merkez Bankası’ndan Yükleniciye (contractora) ödemenin gerçekleştiğine dair dekont gelmesi v This project is co-financed by the European Union and the Republic of Turkey Hesap no Hesabın ismi Borç Alacak - 103 102 101 360 Ödeme Emirleri 84000 Merkez ban –dığer 2520 ödemeler (vergi ödeme h ) Merkez Bankası Odenecek vergiler İ REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 84000 2520 This project is co-financed by the European Union and the Republic of Turkey Account Code 360 102 8.d. Preparation of Payment Order Form for transferring of tax amount to tax authority The name of the account Debit Credit Tax Payable 2520 - CB –tax account REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 2520 8.e. Verginin ödendiğine ilişkin dekont ilgili bankadan geldiğinde This project is co-financed by the European Union and the Republic of Turkey Hesap No 360 102 Hesap ismi Borç Alacak - Ödenecek vergile 2.520 Merkez bankası- Diğer ödeme hesapları- vergi REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 2520 9 Final Payment to Contractor This project is co-financed by the European Union and the Republic of Turkey Account Code 301 103 9/a. Preparation of the Payment Order Form for the amount of 56000 Euro Final Payment. Closing the Contract without balance (Signed with 140000 Euro, paid 84000 Euro (do 56000 Euro Final Payment); Tax payable also recorded. The name of the account Debit Credit Funds Used Payment Orders 56 000 - 103 102 360 101 56 000 56000 1680 1680 56000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey Hesap No 301 103 103 360 9.Sözleşmenin son ödemesi 9/a. Sözleşme tutarında bakiye kalmayacak bicimde iş bittiği için kalan tutarın tamamının sözleşme sahibine ödenmek üzere56.000 avro ödeme emri verilmiştir. (İmzalanan sözleşme140.000 Euro,ödenen 84.000 Euro ,kalan tutar 56.000 Euro son ödeme) ;vergi kesintisi de dikkate alınmıştır. Hesabın ismi Borç Alacak Kullanılan Fonlar Ödeme emirleri 56.000 1680 - Ödeme emirleri Tax Payables REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 56000 1.680 9.b. Merkez Bankası’ndan Yükleniciye (contractora) ödemenin gerçekleştiğine dair dekont gelmesi ve ilgil Nazım hesapların kapatılması This project is co-financed by the European Union and the Republic of Turkey Hesap no 103 101 921 920 Hesabın ismi Ödeme Emirleri Borç Alacak 54.320 - Merkez Bankası imzalanmış Sözleşmeler Hesabı İmzalanmış Sözleşmeler REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 54.320 Alacaklı 56.000 56.000 This project is co-financed by the European Union and the Republic of Turkey Account Code 9.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 The name of the account Debit Credit - 102 101 Central bank- Other accaounts Central Bank REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1680 1680 This project is co-financed by the European Union and the Republic of Turkey 9.c. Verginin ödendiği bankaya vergi tutarının aktarımı için merkez bankasına talimat verildiğinde,ve banka bu aktarımı yaptığında Hesap no Hesabın İsmi Borç Alacak 1680 - 102 Merkez Bankası-Diğer hesaplar 101 Merkez bankası REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1680 9.d. Preparation of Payment Order Form for transferring of tax amount to tax authority This project is co-financed by the European Union and the Republic of Turkey Account Code 360 103 The name of the account Debit Credit - Tax Payable 1680 Payment Orders REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1680 This project is co-financed by the European Union and the Republic of Turkey Account Code 9.e.Receiving receipt from other Banks related to realization of payment to tax authority The name of the account Debit Credit - 103 102 Payment Orders Other Banks REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 1680 1680 This project is co-financed by the European Union and the Republic of Turkey Account Code 9 F when contract is finished funds accounts are closed The name of the account Debit Credit - 300 301 Funds from NF Funds used REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 160 000 160 000 This project is co-financed by the European Union and the Republic of Turkey Hesap No 300 301 9 f. Sözleşme tamamlandığında,tahsis edilen fon kullanıldığında hesaplar karşılıklı olarak kapatılır.hesapların kapatılması protokol tamamlandığında da yapılabilir. Hesabın ismi Borç Alacak - UF Alınan Fonlar 160.000 Kullanılan Fonlar REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 160.000 This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 10 Advance Payment to Contractor for Works Contracts a. Preparation of the Transfer Payment Order Form when the This project is co-financed by the European Union and the Republic of Turkey Contractor requests advance; 84 000 (Euro Advance 61110+ 1890Euro Tax+retentıon deduction 21 000 Euro) Account Code The name of the account - 301 125 Funds Used 63 000 Retentıon receıvables from NF 21.000 103 Payment Orders 63.000 340 Retention Payables 21 000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Debit Credit 10Hizmet sözleşmelerinde yükleniciye avans ödemesi a) yüklenicinin 84.000 Avro avans talebi üzerine ödeme This project is co-financed by the European Union and the Republic of Turkey Account Code emrinin hazırlanması ve gelir vergisi stopajının düşüldükten sonraki tutarın ödenmek üzere Merkez bankasına ödeme emrinin gönderilmesi 84.000 (61.110 avans + 1.890 vergi,+21.000 fon teminat kesintisi ) The name of the account Debit Credit Kullanılan Fonlar 63.000 NF yüklenicilerden kesilen kesintilerden 21.000 alacaklar - 103 Ödeme Emirleri 63000 340 Ödenecek Yükleniciden Kesilen Fonlar 21.000 301 125 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 10.B Giving payment order for reimbursement of retention money when work is completed This project is co-financed by the European Union and the Republic of Turkey Account Code 340 103 360 The name of the account Debit Credit Retention Payable 21 000 - Payment Orders Tax Payables REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 20 370 630 10.B request fon from NF for reimbursement of retention money when work is completed i.Fund approved This project is co-financed by the European Union and the Republic of Turkey Account Code 120 300 The name of the account Debit Credit Receıvables from NF 21 000 - Funds from NF REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 21000 10.B 2.money transferd to account This project is co-financed by the European Union and the Republic of Turkey Debit Account Code 101 140 120 125 21 000 Central Bank Receıved retentıon from 21000 NF Receıvables from NF Retentıon from NF REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan recevıables Credit - 21000 21.000 10.B Giving payment order for reimbursement of retention money This project is co-financed by the European Union and the Republic of Turkey Account Code 301 340 103 140 when work is completed The name of the account Debit Credit Funds Used 21 000 - Retention Payable 21.000 Payment Orders Retentıon receıved from NF REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 21000 21.000 10.B Giving payment order for reimbursement of retention money This project is co-financed by the European Union and the Republic of Turkey when work is completed (yeni uygulama) Account Code The name of the account Debit Credit 21 000 - 301 340 Kullanılan fonlar Yüklenicilerden kesilen fonlardan borçlar 103 360 140 ödeme emirleri ödenecek vergiler UF dan tahsil edilen yüklenici kesintileri REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 21.000 20 370 630 21.000 This project is co-financed by the European Union and the Republic of Turkey Account Code 103 101 Receiving receipt from Central Bank regarding payment of retention money to the Contractor The name of the account Debit Payment Order 20 370 Central Bank (CBRT) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit - 20 370 This project is co-financed by the European Union and the Republic of Turkey Fon kesintisinin yükleniciye ödendiği merkez bankasından gelen dekontta görüldüğünde Hesap No Hesabın ismi Borç Alacak 103 Ödeme Emirleri 20.370 - 101 Merkez Bankası REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan 20.370 This project is co-financed by the European Union and the Republic of Turkey Account Code 127 301 Recovery Request from the contractors Request 20 000 Euro recovery as a result of 22 000 Euro eligible cost of 42 000 Euro advance payment The name of the account Debit Receıvables under admınıstratıve follow up (Receivables from Contractors) Funds Used 22 000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit - 22 000 This project is co-financed by the European Union and the Republic of Turkey Hesap no 127 301 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 42.000 Avro tutarında avans verilmiş ancak harcamaların 20.000 Avrosu kabul edilmiş 22.000 Avrosu kabul edilmemişse bu tutar yükleniciden talep edilir. Hesabın Adı Borç İdari takipdeki AlacaklarYüklenicilerden Alacaklar Kullanılan Fon 22.000 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak - 22.000 This project is co-financed by the European Union and the Republic of Turkey 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. Account Code The name of the account Debit 128 Receivables under Legal Follow-up 22 000 127 Receivables under administrative follow-up REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit - 22 000 This project is co-financed by the European Union and the Republic of Turkey Belirlenen süre içinde tahsil edilmeyen ve protesto edilerek ödenmesi istenen bu sürede de tahsil edilemeyen alacaklar kanuni takibe alınır. Hesabın No Hesabın Adı Borç 128 Kanuni Takipteki Alacaklar 22.000 127 İdari Alacaklar REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Takipteki Alacak - 22.000 This project is co-financed by the European Union and the Republic of Turkey 11.-a. The recoveries and interest are received from Contractors(22000+5000 Interest) Account Code Account Name Debit 101 Central Bank CBRT 27000 127/128 Receivables under administrative (legal) follow-up - 304 Funds From Contractors-interest REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit 22000 5000 This project is co-financed by the European Union and the Republic of Turkey 11.A Yüklenicilerden fon tutarı faiziyle birlikte tahsil edilmiştir(22.000+5.000 Faiz) Hesabın no Hesabın İsmi Borç 101 Merkez Bankası (TCMB) 27.000 127/128 İdari/ kanuni Takipteki Alacaklar - 304 Yüklenicilerden alınan faizlerden oluşan Fonlar REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak 22.000 5.000 This project is co-financed by the European Union and the Republic of Turkey 11 b. Funds From Contractorsinterest-are transferred to funds From NF. Account Code Account Name Debit 304 Funds From Contractors-interest 5000 300 Funds From NF (Funds Payable) - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit 5000 This project is co-financed by the European Union and the Republic of Turkey 11 .yüklenicilerden alınan faizlerin fon havuz hesabına aktarımı Hesap No Hesabın Adı Borç 304 Yüklenicilerden alınan faizlerden oluşan Fonlar 5.000 300 UF alınan Fonlar (Ödenecek Fonlar) - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak 5.000 11.. Interest are received from Central Bank (6000 Euro) This project is co-financed by the European Union and the Republic of Turkey Account Code Account Name Debit 101 Central Bank CBRT 6000 303 Funds From Central Bank-interest REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit 6000 11. Merkez Bankasının hesaba kaydettiği faizler (6.000 Avro) This project is co-financed by the European Union and the Republic of Turkey Account Code Account Name Debit 101 Merkez bankası 6.000 303 Merkez Bankasından Alınan Faizlerden Oluşan Fonlar REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit 6.000 Funds From Central Bank-interest-are transfred to funds From NF This project is co-financed by the European Union and the Republic of Turkey Account Code Account Name Debit 303 Funds From CBRT-interest 5000 300 Funds From NF (Funds Payable) - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Credit 5000 This project is co-financed by the European Union and the Republic of Turkey Yüklenicilerden alınan faizlerin fon havuz hesabına aktarımı Hesap No Hesabın Adı Borç 303 Merkez Bankasından alınan faizlerden oluşan Fonlar 5.000 300 UF alınan Fonlar (Ödenecek Fonlar) - REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Alacak 5.000 This project is co-financed by the European Union and the Republic of Turkey 9.PRESENTATION OF FINANCIAL STATEMENTS REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan This project is co-financed by the European Union and the Republic of Turkey 9. FİNANSAL TABLOLARIN SUNUMU REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Statement of Financial Position (Balance Sheet ) I- CURRENT ASSETS This project is co-financed by the European ACASH AND CASH EQUIVALENT Union and the Republic of Turkey Central Bank Other Banks Payment Orders (-) B- RECEIVABLES II. NON CURRENT ASSETS RECEIVABLES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Current Year Euro TL Previous Period I Euro TL Previous Period II Euro TL Statement of Financial Position (Balance Sheet) Current Year I-CURRENT LIABILITIES This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Euro TL Previous Period I Euro TL Previous Period II Euro TL Statement of Financial Position (Balance Sheet ) Current Year Euro I- NON CURRENT LIABILITIES This project is co-financed by the European Union and the Republic of Turkey 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 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY TL Previous Period I Euro TL Previous Period II Euro TL CASH FLOW STATEMENT This project is co-financed by the European Union and the Republic of Turkey 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. REPUBLIC OF TURKEY A- Cash Inflows MINISTRY OF SCIENCE, 1. Funds from Central Bank-interest INDUSTRY AND TECHNOLOGY 2. Funds from Contractors-interest II- Cash Increase (Decrease) IV- Cash Available At the begin. Of the period Current Year X Euro TL Previous Period I X-1 Euro Euro PreviousPeriod II X-2 YTL Euro This project is co-financed by the European Union and the Republic of Turkey CASE STUDY REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan Örnek Uygulama This project is co-financed by the European Union and the Republic of Turkey REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Prof.Dr. Nalan Akdoğan