Yillara Yaygin Inşaat işi yapan firmalar yillara yaygin insaat isi aldiklarinda gelir hesabi icin 600 hesap yerine 350 hesabi stopaj icinde 193 hesap yerine 295 hesabi kullanirlar. Eger Yillara Yaygin insaat isinin yaninda normal insaat iside yaninda yillara yaygin insaat iside yapilirsa o zaman normal insaat islerinin gelirini 600 hesapta takip edilir. Bu tip durumlarda yillara yagin insaat isi yapan firmalar gider olarak 170-178 hesaplari kullanir ve bu hesaplari proje bazinda detaylandirir. 170 ve 178 hesabin detaylandirilirken 350 hesapta buna parelel olarak detaylandirilir.170-178 hesaplar isin bitiminde 622 hesaba atilarak kapatilir. Eger firma bu islerinin yaninda normal insaat isi yada yap-sat iside yaparlarsa bu isleri icin gider hesabi olarak da 740 hesabi kullanir.
Yillara yaygin insaat isinde emtia aliminda yada diger butun giderler 170-178 hesabin altinda toplanir
Ornek
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170- Yillara yaygin Insaat Isi (B)
01-Kopru Insaati
01.01- Isci Ucretleri
01.02- Emtia Alimi
01.03-Nakliye Gideri v.b
191-Ind Kdv (B)
320-Saticilar (A)
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Yillara yaygin insaat isinde hakedis yapildikca fatura kesilir. Fatura kesildikce bu fatura uzerindeki stopajla beraber işleme alinir.
Ornek
___________________________________________________________________/_______________________________________________________________________________________________
120- b
295- b
350-A
391-A
__________________________________________________________________/__________________________________________________________________________________________________
Is bitiminde is bitirme tutanagi hazirlanir ve 350 hesap 600 hesaba aktarilir.
___________________________________________________________________/_____________________________________________________________________________________-
350- (B)
600-(A)
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295 stopaj hesabida 193 hesaba aktarilir.
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193- (B)
295-(A)
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Is bitiminde, isin bittigi yilda 370 hesapla karsilastirilarak kapatilmasi
___________________________________________________________________/_____________________________________________________________________________________
371-(B)
193-(A)
_____________________________________________________________________/__________________________________________________________________________________________
___________________________________________________________________/_____________________________________________________________________________________
370-(B)
371-(A)
_____________________________________________________________________/__________________________________________________________________________________________
Yillara yaygin insaat isinde 170-178 hesabin kapatilmasi
___________________________________________________________________/_____________________________________________________________________________________
622-(B)
170-178-(A)
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ONEMLI NOT: 350 hesap hic bir zaman donem icinde Gecici Vergiye dahil edilmez. 295 hesapta indirim konusu yapilmaz. Bunlar Yillara yaygin insaat isinin bittigi yildaki hesaba dahil edilerek kapatilir. KDV açisindan 350 hesap 600 hesap gibidir. Yani hakedis kesilip fatura duzelendikce 350 hesabin matrahi kdv'ye yazilir KDV'sini beyan edilir.
170-ve 178 hesapta Mal veya herhangi bir islemden dolayi indirilecek KDV'nin olusmasi durumunda bunlarda indirim konusu yapilir.
Ancak Yillara yaygin insaat isinin yaninda normal insaat isi, yap-sat v.b isler yapilirsa o zaman bu islemler satista 600 hesaba islenir. Gider hesabi olarak 740 hesaplar kullanilir. Bu islerden stopaj kesilmez. Ancak herhangi bir sekilde stopaj hesaplamasi olursa ornegin isletmenin Bankada Vadeli Mevduat hesabi varsa ve bu hesaba faiz uygulanmissa bu stopaj 295 hesaba degil direk 193 hesaba kaydedilir.
Yillara yaygin insaat isinde emtia aliminda yada diger butun giderler 170-178 hesabin altinda toplanir
Ornek
_____________________________________________________________________/________________________________________________________________________________________
170- Yillara yaygin Insaat Isi (B)
01-Kopru Insaati
01.01- Isci Ucretleri
01.02- Emtia Alimi
01.03-Nakliye Gideri v.b
191-Ind Kdv (B)
320-Saticilar (A)
_____________________________________________________________________/____________________________________________________________________________________________
Yillara yaygin insaat isinde hakedis yapildikca fatura kesilir. Fatura kesildikce bu fatura uzerindeki stopajla beraber işleme alinir.
Ornek
___________________________________________________________________/_______________________________________________________________________________________________
120- b
295- b
350-A
391-A
__________________________________________________________________/__________________________________________________________________________________________________
Is bitiminde is bitirme tutanagi hazirlanir ve 350 hesap 600 hesaba aktarilir.
___________________________________________________________________/_____________________________________________________________________________________-
350- (B)
600-(A)
___________________________________________________________________/_________________________________________________________________________________________
295 stopaj hesabida 193 hesaba aktarilir.
___________________________________________________________________/_____________________________________________________________________________________-
193- (B)
295-(A)
___________________________________________________________________/_________________________________________________________________________________________
Is bitiminde, isin bittigi yilda 370 hesapla karsilastirilarak kapatilmasi
___________________________________________________________________/_____________________________________________________________________________________
371-(B)
193-(A)
_____________________________________________________________________/__________________________________________________________________________________________
___________________________________________________________________/_____________________________________________________________________________________
370-(B)
371-(A)
_____________________________________________________________________/__________________________________________________________________________________________
Yillara yaygin insaat isinde 170-178 hesabin kapatilmasi
___________________________________________________________________/_____________________________________________________________________________________
622-(B)
170-178-(A)
_____________________________________________________________________/__________________________________________________________________________________________
ONEMLI NOT: 350 hesap hic bir zaman donem icinde Gecici Vergiye dahil edilmez. 295 hesapta indirim konusu yapilmaz. Bunlar Yillara yaygin insaat isinin bittigi yildaki hesaba dahil edilerek kapatilir. KDV açisindan 350 hesap 600 hesap gibidir. Yani hakedis kesilip fatura duzelendikce 350 hesabin matrahi kdv'ye yazilir KDV'sini beyan edilir.
170-ve 178 hesapta Mal veya herhangi bir islemden dolayi indirilecek KDV'nin olusmasi durumunda bunlarda indirim konusu yapilir.
Ancak Yillara yaygin insaat isinin yaninda normal insaat isi, yap-sat v.b isler yapilirsa o zaman bu islemler satista 600 hesaba islenir. Gider hesabi olarak 740 hesaplar kullanilir. Bu islerden stopaj kesilmez. Ancak herhangi bir sekilde stopaj hesaplamasi olursa ornegin isletmenin Bankada Vadeli Mevduat hesabi varsa ve bu hesaba faiz uygulanmissa bu stopaj 295 hesaba degil direk 193 hesaba kaydedilir.
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