{"id":1620,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1620"},"modified":"2026-01-20T16:41:26","modified_gmt":"2026-01-20T16:41:26","slug":"maliyet-muhasebesinde-otv-iadesi-tuzagi-satilan-malin-maliyeti-mi-donem-geliri-mi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/maliyet-muhasebesinde-otv-iadesi-tuzagi-satilan-malin-maliyeti-mi-donem-geliri-mi\/","title":{"rendered":"Maliyet Muhasebesinde &#8220;\u00d6TV \u0130adesi&#8221; Tuza\u011f\u0131: Sat\u0131lan Mal\u0131n Maliyeti mi, D\u00f6nem Geliri mi?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b75-1024x896.jpg\" alt=\"\" class=\"wp-image-1621\"\/><\/figure>\n\n\n\n<p>\u0130malat i\u015fletmelerinin en s\u0131k d\u00fc\u015ft\u00fc\u011f\u00fc yan\u0131lg\u0131:<br><br>\u00d6TV iadesini al\u0131p do\u011frudan\u00a0620 Sat\u0131lan Mamuller Maliyeti&#8217;nden d\u00fc\u015fmek.<br><br>\u0130malatta kullan\u0131lan hammaddenin maliyetine giren \u00d6TV&#8217;nin, mal\u0131n sat\u0131\u015f\u0131ndan sonra iade al\u0131nmas\u0131 durumunda muhasebe kayd\u0131n\u0131 nas\u0131l yap\u0131yorsunuz?<br><br>\ud83d\uded1\u00a0E\u011fer cevab\u0131n\u0131z &#8220;Maliyet hesab\u0131n\u0131 ters kay\u0131tla d\u00fczeltiyorum&#8221; ise b\u00fcy\u00fck bir risk al\u0131yorsunuz.<br><br>Mal sat\u0131ld\u0131ktan sonra gelen iade,\u00a0Maliyet D\u00fczeltmesi\u00a0de\u011fil,\u00a0D\u00f6nem Geliridir!<br>Neden Bu Kadar \u00d6nemli?<br><br>1\ufe0f\u20e3\u00a0Tek D\u00fczen Hesap Plan\u0131 (TDHP) \u0130lkeleri:\u00a0Sat\u0131lan mal\u0131n maliyeti kesinle\u015fmi\u015ftir. Sonradan gelen iadeyi maliyetten d\u00fc\u015fmek, br\u00fct k\u00e2r marj\u0131n\u0131 yapay olarak \u015fi\u015firir. Do\u011frusu\u00a0649- Di\u011fer Ola\u011fan Gelir ve Karlar\u00a0hesab\u0131d\u0131r.<br><br>2\ufe0f\u20e3\u00a0TDHP&#8217;ye Ayk\u0131r\u0131l\u0131k Cezas\u0131:\u00a0Hazine ve Maliye Bakanl\u0131\u011f\u0131, 2025 itibar\u0131yla muhasebe standartlar\u0131na uyumu \u00e7ok daha s\u0131k\u0131 denetleyecek. Yanl\u0131\u015f hesap kullan\u0131m\u0131, sadece vergi ziya\u0131 de\u011fil, usuls\u00fczl\u00fck cezalar\u0131na da kap\u0131 aralar.<br><br>3\ufe0f\u20e3\u00a0Eksik\/Fazla Maliyet Yan\u0131lg\u0131s\u0131:\u00a0\u0130adeyi maliyetten d\u00fc\u015ferseniz;\u00a0Faaliyet K\u00e2r\u0131n\u0131z\u0131\u00a0oldu\u011fundan y\u00fcksek,\u00a0Vergi \u00d6ncesi K\u00e2r\u0131n\u0131z\u0131\u00a0ise de\u011fi\u015fmemi\u015f g\u00f6sterirsiniz. Bu durum finansal analizleri, EBITDA hesaplar\u0131n\u0131 ve kredi notlar\u0131n\u0131 bozar.<br><br>D\u00f6nemsellik ve Y\u0131l Ge\u00e7i\u015fleri<br><br>Hele ki bir de\u00a0Y\u0131l Atlayan \u0130\u015flemler\u00a0var ki, tam bir may\u0131n tarlas\u0131. D\u00fc\u015f\u00fcn\u00fcn; sat\u0131\u015f 2025\u2019te yap\u0131ld\u0131, maliyetler kesinle\u015fti, defterler kapand\u0131 ve belki de enflasyon d\u00fczeltmesi uyguland\u0131. Ancak \u00d6TV iadesi 2026\u2019da hesab\u0131n\u0131za girdi.<br><br>Burada i\u015fler kar\u0131\u015f\u0131yor: 2025&#8217;in kapanm\u0131\u015f maliyetini mi d\u00fczelteceksiniz, yoksa 2026&#8217;n\u0131n geliri mi sayacaks\u0131n\u0131z? D\u00f6nemsellik kavram\u0131 burada devreye girdi\u011finde, iadeyi maliyetten d\u00fc\u015fme \u0131srar\u0131n\u0131z, sadece Tek D\u00fczen Hesap Plan\u0131&#8217;n\u0131 de\u011fil,\u00a0y\u0131llar aras\u0131 vergi matrah\u0131n\u0131\u00a0da \u015f\u00fcpheli hale getirebilir.<br><br>Ge\u00e7mi\u015f y\u0131l\u0131n maliyetiyle bug\u00fcn\u00fcn iadesini mahsup etmek, denet\u00e7ilerin en sevdi\u011fi &#8216;inceleme&#8217; davetiyesidir.<br><br>Muhasebe sadece vergi hesaplamak de\u011fildir; finansal tablonun ger\u00e7e\u011fi yans\u0131tmas\u0131d\u0131r. Kay\u0131tlar\u0131n\u0131z\u0131 2025 denetimlerine \u015fimdiden haz\u0131rlay\u0131n!<br><br>\ud83d\udcc9\u00a0\u00d6zetle:<br>\u274c\u00a0150\/620 Alacak (Yanl\u0131\u015f)<br>\u2705\u00a0649 Alacak (Do\u011fru)<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_muhasebe-vergi-aemtv-activity-7405135904085975041-fEFI?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_muhasebe-vergi-aemtv-activity-7405135904085975041-fEFI?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130malat i\u015fletmelerinin en s\u0131k d\u00fc\u015ft\u00fc\u011f\u00fc yan\u0131lg\u0131: \u00d6TV iadesini al\u0131p do\u011frudan\u00a0620 Sat\u0131lan Mamuller Maliyeti&#8217;nden d\u00fc\u015fmek. \u0130malatta kullan\u0131lan hammaddenin maliyetine giren \u00d6TV&#8217;nin, mal\u0131n sat\u0131\u015f\u0131ndan sonra iade al\u0131nmas\u0131 durumunda muhasebe kayd\u0131n\u0131 nas\u0131l yap\u0131yorsunuz? \ud83d\uded1\u00a0E\u011fer cevab\u0131n\u0131z &#8220;Maliyet hesab\u0131n\u0131 ters kay\u0131tla d\u00fczeltiyorum&#8221; ise b\u00fcy\u00fck bir risk al\u0131yorsunuz. Mal sat\u0131ld\u0131ktan sonra gelen iade,\u00a0Maliyet D\u00fczeltmesi\u00a0de\u011fil,\u00a0D\u00f6nem Geliridir!Neden Bu Kadar \u00d6nemli? 1\ufe0f\u20e3\u00a0Tek D\u00fczen Hesap [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1620","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1620"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1620\/revisions"}],"predecessor-version":[{"id":1622,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1620\/revisions\/1622"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}