Ynt: Tekdüzen Hesap Planı
100 CASH
101 CHECKS RECEIVED
102 BANKS
103 CHECKS GIVEN & PAYMENT ORDERS
108 OTHER LIQUID ASSETS
110 STOCK CERTIFICATES
111 PRIVATE SECTOR BONDS AND DEBT.
112 PUBLIC SECTOR BONDS AND DEBT.
118 OTHER SECURITIES
119 ALLOWANCE FOR THE IMPAIRMENT
120 CUSTOMERS
121 NOTES RECEIVABLE
122 REDISCOUNT OF NOTES RECEIVABLE
123
124
125
126 DEPOSITS AND GUARANTEES GIVEN
127
128 DOUBTFUL TRADE RECEIVABLES
129 ALLOWANCE FOR DOUBTFUL TRADE
130
131 RECEIVABLE FROM SHAREHOLDERS
132 RECEIVABLE FROM PARTICIPATION
133 RECEIVABLES FROM SUBSIDIARIES
134
135 RECEIVABLES OF PERSONNEL
136 OTHER RECEIVABLES
137 REDISCOUNT OF OTH.NOTES RECEI.
138 OTHER DOUBTFUL RECEIVABLES
139 ALL. FOR OTH. DOUBTFUL RECEIVE
150 RAW MATERIALS AND SUPPLIES
151 WORK-IN-PROCESS
152 FINISHED ODS
153 MERCHANDISE
154
155
156
157 OTHER STOCK
158 ALL.IMPAIR. IN VALUE OF INVENT
159 ADVANCES GIVEN FOR PURCHASE
180 PREPAID EXPENSES
181 INCOME ACCRUALS
182
183
184
185
186
187
188
189
190
191 VAT DEDUCTIBLE
192 OTHER VAT
193 PREPAID TAXES AND WITHHOLDINGS
194
195
196 ADVANCES GIVEN TO PERSONNEL
197 BOOK TO PHYSICAL DIFFERENCES
198 OTHER VARIOUS CURRENT ASSETS
199 ALL.FOR OTH.VAR.CURRENT ASSETS
220 CUSTOMERS
221 NOTES RECEIVABLE
222
223
224
225
226 DEPOSITS & GUARANTEES GIVEN
227
228
229 ALL. FOR DOUBTFUL RECEIVABLES
230 RECEIVABLES FROM SHAREHOLDERS
231 RECEIVABLE FROM PARTICIPATIONS
232 RECEIVABLE FROM SUBSIDIARIES
233
234
235 RECEIVABLES FROM PERSONNELL
236 OTHER VARIOUS RECEIVABLES
237 REDISC. OF OTH. NOTES RECEIV.
238
239 ALL. FOR OTH. DOUBTFUL RECEIV.
240 NON CURRENT MARKETABLE SECUR.
241 ALL.IMP.IN VAL.NON CUR.MAR.SEC
242 PARTICIPATIONS
243 SHARE CAP. COMMIT.TO PARTICIP.
244 ALL. FOR IMP. IN VAL. OF PART.
245 NON CURRENT PARTICIPATIONS
246 NON CUR. CAPITAL COMMITMENTS
247 ALL. IMP. NON CURRENT CAPITAL
248 OTH. NON CUR. FINANCIAL ASSETS
249 ALL.OTH.NON CUR. FINANCIAL AS.
250 LAND
251 LAND IMP. ABOVE/UNDER THE LAND
252 BUILDINGS
253 MACHINERY INST. & EQUIPMENT
254 TRANSPORTATION VEHICLES
255 FURNITURE AND FIXTURE
256 OTH. TANGIBLE NON-CURR. ASSETS
257 ACCUMULATED DEPRECIATION (-)
258 CONSTRUCTION IN PROGRESS
259 ADVANCES GIVEN
260 RIGHTS
261 ODWILL
262 PRE OPERATING EXPENSES
263 RESEARCH & DEVELOPMENT EXPEN.
264 LEASEHOLD IMPROVEMENTS
265
266
267 OTHER INTANGIBLE ASSETS
268 ACCUMULATED DEPRECIATION (-)
269 ADVANCES GIVEN
270
271 EXPLORATION EXPENSES
272 PREPARATION & DEVELOP. EXPENS.
273
274
275
276
277 OTH. SPECIAL DEPLETABLE ASSETS
278 ACCUMULA. DEPLETION SHARES (-)
279 ADVANCES GIVEN
280 PREPAID EXPENSES
281 INCOME ACCRUALS
282
283
284
285
286
287
288
289
290
291 L-TERM PORTION OF VAT DEDUCT.
292 OTHER VAT
293 FUTURE INVENTORY REQUIREMENTS
294 INVEN. & NON-CURR. TAN. ASSETS
295
296
297 OTHER VARIOUS ASSETS
298 AL. FOR IMPAIR. VAL. OF INVEN.
299 ACCUMULATED DEPRECIATION (-)
300 BANK BARROWINGS
301
302
303 CUR.PRIN.&INT.OF L-TERM LOANS
304 CUR. PRIN.&INT. OF BONDS ISSUE
305 BONDS ISSUED
306 OTH. TYPES OF SECUR. ISSUED
307
308 ISS. DIF. OF MARKETABLE SEC.
309 OTHER FINANCIAL LIABILITIES
320 SUPPLIERS
321 NOTES PAYABLE
322 REDISCOUNT OF NOTES PAYABLE -
323
324
325
326 DEPOSITS & GUARANTEES RECEIVED
327
328
329 OTHER TRADE PAYABLES
330
331 PAYABLES TO SHAREHOLDERS
332 PAYABLES TO THE PARTICIPATIONS
333 PAYABLES TO THE SUBSIDIARIES
334
335 PAYABLES TO PERSONNEL
336
337 REDISCOUNT OF OTH. NOTES PAY.
338
339 OTHER VARIOUS PAYABLES
340 ADVANCES RECEIVED FOR SALES
341
342
343
344
345
346
347
348
349 OTHER ADVANCES RECEIVED
350
351
352
353
354
355
356
357
358
360 TAXES & WITHHOLDINGS PAYABLE
361 SOCIAL SEC. WITHHOLDINGS PAY.
362
363
364
365
366
367
368 POSTPONED OR RESCHEDULED TAXES
369 OTHER LIABILITIES
370 RESERVES FOR TAXES&OTHER LIAB.
371 PREPAID TAXES ON INCOME F PER.
372 RESERVE FOR RETIREMENT PAY
373 COST ACCRUALS
374
375
376
377
378
379 RESERVE F OTHER LIAB. & EXPEN.
380 DEFERRED INCOME
381 EXPENSE ACCRUALS
382
383
384
385
386
387
388
389
390
391 VAT PAYABLE
392 OTHER VAT
393
394
395
396
397 BOOT TO PHYSICAL DIFFERENCES
398
399 OTHER VAR. CURRENT LIABILITIES
400 BANK LOANS
401
402
403
404
405 BONDS ISSUED
406
407 OTHER ISSUED SECURITIES
408 ISS. DIF. OF MARKETABLE SEC.
409 OTHER FINANCIAL LIABLITIES
420 SUPPLIERS
421 NOTES PAYABLE
422 REDISCOUNT OF NOTES PAYABLE
423
424
425
426 DEPOSITS & GUARANTEES RECEIVED
427
428
429 OTHER TRADE PAYABLES
430
431 PAYABLES TO SHAREHOLDERS
432 PAYABLES TO PARTICIPATIONS
433 PAYABLES TO SUBSIDIARIES
434
435
436
437 OTH. REDISCOUNT OF NOTES PAY.
438 RESCHEDULED TAXES OF VERMNT.
439 OTHER VARIOUS PAYABLES
440 ADVANCES RECEIVED FOR SALES
441
442
443
444
445
446
447
448
449 OTHER ADVANCES RECEIVED
470
471
472 RESERVE FOR RETIREMENT PAY
473
474
475
476
477
478
479 RESER. FOR OTH. LIAB.&EXPENS.
480 DEFERRED INCOME
481 EXPENSE ACCRUALS
482
483
484
485
486
487
488
489
490
491
492 VAT POSTPONED OR WRITTEN OFF
493 PARTICIP. SHARES TO THE FACI.
494
495
496
497
498
499 OTH. VAR. L-TERM LIABILITIES
500 SHARE CAPITAL
501 UNPAID CAPITAL
520 ISSUED PREMIUM ON STOCK SHARES
521 PROFITS FROM CANCEL. STOCK SH.
522 REV. SURPLUS FROM FIXED ASSETS
523 REV.SURPLUS FROM PARTICIPATION
524
525
526
527
528
529 OTHER RESERVES
540 LEGAL RESERVES
541 STATUTORY RESERVES
542 GENERAL RESERVES
543
544
545
546
547
548 OTHER RESERVES
549 SPECIAL FUNDS
560
561
569
570 INCOME FROM PREVIOUS YEARS
580 LOSSES FROM PREVIOUS YEARS
590 NET INCOME FOR THE PERIOD
591 NET LOSS FOR THE PERIOD
600 DOMESTIC SALES
601 EXPORT SALES
602 OTHER INCOME
610 SALES RETURNS
611 SALES DISCOUNTS
612 OTHER DEDUCTIONS
613
614
615
616
617
618
619
620 COST OF PRODUCTS SOLD
621 COST OF MERCHANDISE SOLD
622 COST OF SERVICES RENDERED
623 COST OF OTHER SALES
624
625
626
627
628
629
630 RESEARCH & DEVELOP. EXPENSES
631 MARKETING SELLING & DIST. EX.
632 GENERAL ADMINISTRATIVE EXPEN.
633
634
635
636
637
638
639
640 DIVIDEND INCOME FROM PARTICIP.
641 DIVIDEND INCOME PROM SUBSDIAR.
642 INTEREST INCOME
643 COMMISSION INCOME
644 RECOVERIES FROM RESERVES
645
646
647
648
649 OTH. OPERATING INCOME & GAINS
650
651
652 REDISCOUNT EXPENSE
653 COMMISSION EXPENSE
654 PROVISIONS
655
656
657
658
659 OTHER EXPENSES & LOSSES
660 SHORT TERM BORROWING EXPENSES
661 LONG TERM BORROWING EXPENSES
670
671 PRIOR PERIOD INCOME & GAINS
672
673
674
675
676
677
678
679 OTH. EXTRAORD.INCOME & LOSSES
680 IDLE PLANT EXPENSES & LOSSES
681 PRIOR PERIOD EXPENSES & LOSSES
682
683
684
685
686
687
688
689 OTH. EXTRAORDINARY EXP. & LOSS
690 INCOME AND LOSS FOR THE PERIOD
691 PROVISION TAX.&OTH.LEGAL LIAB.
692 NET PROFIT OR LOSS FOR PERIOD
700 COST ACCOUNTING LINK ACCOUNT
701 COST ACCOUNTING REFLECT. ACC.
710 DIRECT RAW MATERIALS
711 DIRECT RAW MAT. REFLECT. ACC.
712 DIRECT RAW MAT. PRICE DIFFER.
713 DIRECT RAW MAT. QUANT. DIFFER.
720 DIRECT LABOUR EXPENSES
721 DIRECT LABOR EXP. REFLECT. ACC
722 DIRECT RAW MAT. PRICE DIFFER.
723 DIRECT LABOR PERIOD DIFFERENCE
730 GENERAL PRODUCTION COSTS
731 GENERAL PRODUC. COSTS REF. ACC
732 GEN.PRODUCT. COSTS BUDGET DIF.
733 GEN.PRODUCT. COSTS YIELD. DIF.
734 GEN. PRODUCT. COST CAP. DIF.
740 SERVICE PRODUCTION COST
741 SER. PRODUCT. COST REF. ACC.
742 SER. PRODUCT. COST DIF. ACC.
750 RESEARCH & DEVELOP. EXPENSES
751 RESEARCH & DEV. REFLECT. EXP.
752 RESEARCH & DEV. EXPENSE DIF.
760 MARKETING SELL. & DIST. EXP.
761 MARKETING SELL. & DIST REF.ACC
762 MARKETING SELL.&DIST. DIF.AC.
770 GENERAL ADMINISTRATION EXPEN.
771 GEN. ADMINIS. EXP. REF. ACC.
772 GEN. ADMINIS. EXP. DIF. ACC.
780 FINANCIAL EXPENSES
781 FINANCIAL EXP. REFLECT. ACC.
782 FINANCIAL EXP. DIF. ACCOUNT
790 RAW MATERIALS
791 DIRECT LABOR COSTS
792 INDIRECT LABOR COSTS
793 SERVICES RECEIVED EXT.SOURCES
794 VARIOUS EXPENSES
795 TAXES DUTIES & CHARGES
796 DEPRECIATIONS & AMORTIZATIONS
797 FINANCE COSTS
798 RECLASIFICATION ACCOUNTS
799 PRODUCTION COST ACCOUNT
