The document provides an overview of key financial statements including the balance sheet and profit and loss account. The balance sheet shows a company's financial position on a particular date by outlining assets, liabilities, and equity. The profit and loss account shows operating results for a period by outlining revenues, expenses, and net profit. It summarizes the financial performance of a business over a specific period of time.
This document discusses appointment letters and engagement letters between auditors and their clients. An appointment letter is issued by management to formally appoint an auditor, while an engagement letter is sent by the auditor to the client to define responsibilities, scope of work, and other terms. Engagement letters typically specify management and auditor responsibilities, financial statements to be audited, compliance with laws, access to records, representations to be provided, nature and timing of the audit, fees, and limitations of liability. Engagement letters are sent to new and existing clients to clarify terms, and if the audit scope changes. They help minimize misunderstandings between the auditor and client.
This document summarizes the key aspects of IAS 23 Borrowing Costs. It defines borrowing costs and qualifying assets. For qualifying assets, borrowing costs directly attributable to the acquisition or construction must be capitalized as part of the asset cost, while other borrowing costs are expensed. Capitalization begins when expenditures are incurred, borrowing costs are incurred, and activities necessary for intended use/sale begin, and ceases when activities are substantially complete. An entity must disclose the amount of borrowing costs capitalized and capitalization rate used.
This document provides an introduction to accounting and bookkeeping. It defines accounting as recording, classifying, and summarizing financial transactions and events to determine a business's financial position. Bookkeeping is the fundamental process of accurately recording business transactions, while accounting analyzes and interprets the summarized financial information. The key users of accounting information are internal management as well as external potential investors, creditors, and tax authorities. The objectives and advantages of accounting are maintaining financial records, calculating profits and losses, and providing information to users about a business's performance and financial position.
IAS 40 provides guidance on accounting for investment property, which is property held to earn rentals or for capital appreciation rather than for use in production. It requires investment property to be initially measured at cost and then either at fair value or cost model after initial recognition. Under the fair value model, all changes in fair value are recognized in profit or loss for the period. The standard also provides guidance on transfers, disposals, disclosures and transitional provisions for investment property.
This document provides an overview of IFRS 17, the International Financial Reporting Standard on insurance contracts. Some key points:
- IFRS 17 establishes principles for accounting, measurement, presentation and disclosure of insurance contracts within its scope. Its objective is to provide useful information to users of financial statements about the effect of insurance contracts on the entity.
- The standard applies to insurance contracts an entity issues and reinsurance contracts it holds. It also applies to some investment contracts with discretionary participation features.
- Insurance contracts are grouped for measurement purposes based on being onerous at inception, having no possibility of becoming onerous, or other remaining contracts. Measurement depends on whether the premium allocation approach or general model is applied
El seguro privado en Guatemala se inició a finales del siglo XIX y creció lentamente debido a las características económicas del país y la falta de conocimiento en la sociedad. El seguro reduce la incertidumbre de los asegurados al transferir ciertos riesgos a los aseguradores, quienes ofrecen una compensación parcial por pérdidas. La contabilidad de seguros debe llevarse de acuerdo con el catálogo de cuentas e instrucciones aprobados por la Superintendencia de Bancos
Este documento presenta el Cuadro de Cuentas del Real Decreto 1514/2007 en España. Se divide en dos grupos principales: el activo y el pasivo. El activo incluye cuentas como inmovilizaciones materiales e intangibles, inversiones financieras y existencias. El pasivo incluye cuentas de capital, reservas, resultados, deudas a corto y largo plazo, y provisiones.
This document provides an overview of IAS 10, which addresses the accounting for events after the reporting period. It defines adjusting and non-adjusting events and how they are treated. Adjusting events provide evidence of conditions that existed at the reporting date and require adjustment to amounts recognized. Non-adjusting material events after the reporting period require disclosure only. The standard also addresses dividends declared after the period and the required disclosures regarding the date of authorization for issue and nature and estimate of financial effects of subsequent events.
Welcome to Module 2 of One day intensive course on Finance for Non finance Managers/Professionals
This course consists of five modules, each dealing with different aspects of financial management.
One of the core elements of financial management is the three financial statements
Module 2 relates to discussion of the Blance Sheet-what is a Balance Sheet and how to read, interpret and use it
This document provides an overview of the statement of cash flows, including:
- The statement of cash flows shows a company's ability to generate cash flows from operating, investing, and financing activities.
- It is the only financial statement prepared on a cash basis rather than accrual basis.
- The objective is to require information on historical changes in cash and cash equivalents, classifying cash flows into the three activities.
- Examples of cash flows from each type of activity are operating activities like cash from sales, investing activities like purchases of property, and financing activities like equity issuances.
Provisions in Accounting & Prepaid ExpensesDeepak Soni
Accrual-basis accounting is a concept in which expenses are recorded when incurred, not when amount is paid.
1. ACCRUALS / PROVISIONS: All expenses incurred to generate revenues must be recognized in the same period as the related revenues.
A provision is an amount that you put in aside in your accounts to cover a future liability.
2. PREPAID: A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future.
The document discusses brand valuation and outlines several key points:
1. Initially, tangible assets were seen as the main business value, but recognition of intangible value like brands grew with the increasing gap between book and market values.
2. Brands are valuable assets that can be quantified and valued using various approaches like discounted cash flow analysis and calculating the brand's contribution to profits.
3. A five step process for brand valuation includes market segmentation, financial analysis, demand analysis, competitive benchmarking, and calculating the brand value.
Fixed tangible assets include land, buildings, plant and machinery, equipment, furniture, vehicles, and leasehold improvements. The cost of fixed assets includes the purchase price plus any additional expenditures incurred until the asset is ready for its intended use. Fixed assets are depreciated over their useful lives to match the cost to the periods benefited from use. Depreciation methods include straight line and written down value and aim to reflect the asset's declining value each year.
This document summarizes IAS-7 Cash Flow Statements. The standard requires entities to prepare a statement of cash flows that classifies cash flows during a period into operating, investing, and financing activities. It defines key terms and outlines how to present and report cash flows from these three activities, including using the direct or indirect method. Cash flows from interest, dividends, taxes, and acquisitions/disposals must be separately classified and disclosed.
This document provides an overview of Accounting Standard 10 (AS-10) regarding the accounting treatment of fixed assets. It defines fixed assets and outlines their presentation in financial statements using either historical cost or revalued amounts. The document discusses the calculation of historical cost, accounting for self-constructed and exchanged assets, and the treatment of revaluations. It also covers improvements, additions, disposals, and the required disclosures regarding fixed assets. The presentation was created by students at L.J Institute of Management Studies in Ahmedabad, Gujarat to explain AS-10 on accounting for fixed assets.
Genel muhasebe için ayrıntılı ve hızlı kavramaya yönelik örnekli adım adım konu anlatımı.Gerçekten çok açık ve net. Muhasebe düşünce yapısını bir türlü kavrayamıyorum diyenler için.
The document provides an overview of key financial statements including the balance sheet and profit and loss account. The balance sheet shows a company's financial position on a particular date by outlining assets, liabilities, and equity. The profit and loss account shows operating results for a period by outlining revenues, expenses, and net profit. It summarizes the financial performance of a business over a specific period of time.
This document discusses appointment letters and engagement letters between auditors and their clients. An appointment letter is issued by management to formally appoint an auditor, while an engagement letter is sent by the auditor to the client to define responsibilities, scope of work, and other terms. Engagement letters typically specify management and auditor responsibilities, financial statements to be audited, compliance with laws, access to records, representations to be provided, nature and timing of the audit, fees, and limitations of liability. Engagement letters are sent to new and existing clients to clarify terms, and if the audit scope changes. They help minimize misunderstandings between the auditor and client.
This document summarizes the key aspects of IAS 23 Borrowing Costs. It defines borrowing costs and qualifying assets. For qualifying assets, borrowing costs directly attributable to the acquisition or construction must be capitalized as part of the asset cost, while other borrowing costs are expensed. Capitalization begins when expenditures are incurred, borrowing costs are incurred, and activities necessary for intended use/sale begin, and ceases when activities are substantially complete. An entity must disclose the amount of borrowing costs capitalized and capitalization rate used.
This document provides an introduction to accounting and bookkeeping. It defines accounting as recording, classifying, and summarizing financial transactions and events to determine a business's financial position. Bookkeeping is the fundamental process of accurately recording business transactions, while accounting analyzes and interprets the summarized financial information. The key users of accounting information are internal management as well as external potential investors, creditors, and tax authorities. The objectives and advantages of accounting are maintaining financial records, calculating profits and losses, and providing information to users about a business's performance and financial position.
IAS 40 provides guidance on accounting for investment property, which is property held to earn rentals or for capital appreciation rather than for use in production. It requires investment property to be initially measured at cost and then either at fair value or cost model after initial recognition. Under the fair value model, all changes in fair value are recognized in profit or loss for the period. The standard also provides guidance on transfers, disposals, disclosures and transitional provisions for investment property.
This document provides an overview of IFRS 17, the International Financial Reporting Standard on insurance contracts. Some key points:
- IFRS 17 establishes principles for accounting, measurement, presentation and disclosure of insurance contracts within its scope. Its objective is to provide useful information to users of financial statements about the effect of insurance contracts on the entity.
- The standard applies to insurance contracts an entity issues and reinsurance contracts it holds. It also applies to some investment contracts with discretionary participation features.
- Insurance contracts are grouped for measurement purposes based on being onerous at inception, having no possibility of becoming onerous, or other remaining contracts. Measurement depends on whether the premium allocation approach or general model is applied
El seguro privado en Guatemala se inició a finales del siglo XIX y creció lentamente debido a las características económicas del país y la falta de conocimiento en la sociedad. El seguro reduce la incertidumbre de los asegurados al transferir ciertos riesgos a los aseguradores, quienes ofrecen una compensación parcial por pérdidas. La contabilidad de seguros debe llevarse de acuerdo con el catálogo de cuentas e instrucciones aprobados por la Superintendencia de Bancos
Este documento presenta el Cuadro de Cuentas del Real Decreto 1514/2007 en España. Se divide en dos grupos principales: el activo y el pasivo. El activo incluye cuentas como inmovilizaciones materiales e intangibles, inversiones financieras y existencias. El pasivo incluye cuentas de capital, reservas, resultados, deudas a corto y largo plazo, y provisiones.
This document provides an overview of IAS 10, which addresses the accounting for events after the reporting period. It defines adjusting and non-adjusting events and how they are treated. Adjusting events provide evidence of conditions that existed at the reporting date and require adjustment to amounts recognized. Non-adjusting material events after the reporting period require disclosure only. The standard also addresses dividends declared after the period and the required disclosures regarding the date of authorization for issue and nature and estimate of financial effects of subsequent events.
Welcome to Module 2 of One day intensive course on Finance for Non finance Managers/Professionals
This course consists of five modules, each dealing with different aspects of financial management.
One of the core elements of financial management is the three financial statements
Module 2 relates to discussion of the Blance Sheet-what is a Balance Sheet and how to read, interpret and use it
This document provides an overview of the statement of cash flows, including:
- The statement of cash flows shows a company's ability to generate cash flows from operating, investing, and financing activities.
- It is the only financial statement prepared on a cash basis rather than accrual basis.
- The objective is to require information on historical changes in cash and cash equivalents, classifying cash flows into the three activities.
- Examples of cash flows from each type of activity are operating activities like cash from sales, investing activities like purchases of property, and financing activities like equity issuances.
Provisions in Accounting & Prepaid ExpensesDeepak Soni
Accrual-basis accounting is a concept in which expenses are recorded when incurred, not when amount is paid.
1. ACCRUALS / PROVISIONS: All expenses incurred to generate revenues must be recognized in the same period as the related revenues.
A provision is an amount that you put in aside in your accounts to cover a future liability.
2. PREPAID: A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future.
The document discusses brand valuation and outlines several key points:
1. Initially, tangible assets were seen as the main business value, but recognition of intangible value like brands grew with the increasing gap between book and market values.
2. Brands are valuable assets that can be quantified and valued using various approaches like discounted cash flow analysis and calculating the brand's contribution to profits.
3. A five step process for brand valuation includes market segmentation, financial analysis, demand analysis, competitive benchmarking, and calculating the brand value.
Fixed tangible assets include land, buildings, plant and machinery, equipment, furniture, vehicles, and leasehold improvements. The cost of fixed assets includes the purchase price plus any additional expenditures incurred until the asset is ready for its intended use. Fixed assets are depreciated over their useful lives to match the cost to the periods benefited from use. Depreciation methods include straight line and written down value and aim to reflect the asset's declining value each year.
This document summarizes IAS-7 Cash Flow Statements. The standard requires entities to prepare a statement of cash flows that classifies cash flows during a period into operating, investing, and financing activities. It defines key terms and outlines how to present and report cash flows from these three activities, including using the direct or indirect method. Cash flows from interest, dividends, taxes, and acquisitions/disposals must be separately classified and disclosed.
This document provides an overview of Accounting Standard 10 (AS-10) regarding the accounting treatment of fixed assets. It defines fixed assets and outlines their presentation in financial statements using either historical cost or revalued amounts. The document discusses the calculation of historical cost, accounting for self-constructed and exchanged assets, and the treatment of revaluations. It also covers improvements, additions, disposals, and the required disclosures regarding fixed assets. The presentation was created by students at L.J Institute of Management Studies in Ahmedabad, Gujarat to explain AS-10 on accounting for fixed assets.
Genel muhasebe için ayrıntılı ve hızlı kavramaya yönelik örnekli adım adım konu anlatımı.Gerçekten çok açık ve net. Muhasebe düşünce yapısını bir türlü kavrayamıyorum diyenler için.
The document provides information about general culture, symbols, and popular foods in the United States. It discusses the American flag, pledge of allegiance, and its symbolism. It notes that while English is commonly used, there is no official language. Museums focus on subjects like art, history, science and technology. Popular sports include football, baseball, basketball and hockey. Typical American foods featured include buffalo burgers, barbecue, white pizza, Chinese beef and broccoli, gyros, pretzels, boiled peanuts, root beer floats, and blueberry pie.
SAP Maliyet Muhasebesi modülü eğitimi, bu modülü kullanan iş yerlerinde maliyet muhasebesi departmanlarında çalışmak ve sektörde kendine meslek edinmek ve fark yaratmak isteyen tüm çalışanlar içindir.
This document lists SAP transaction codes and menu paths for finance accounts receivable. It includes over 50 transaction codes organized by category, such as account, document, document entry, environment, and check information. The transaction codes allow users to perform actions like analysis, clearing, display balances, change documents, enter invoices, credit memos, and payments, and maintain check information.
download this LSMW tutorial from http://upload.lu/10779s299nwq/lsmw-manual-(spanish-espanol)_upload.lu.doc.html
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The document discusses key accounting concepts such as debits and credits, T-accounts, the general journal, posting journal entries to ledger accounts, and preparing a trial balance. It provides examples of analyzing business transactions and recording debits and credits to the appropriate accounts. It also explains how a trial balance is used to prove the equality of total debits and credits after journal entries have been posted to ledger accounts.
The document discusses various ABAP programming concepts including:
- Report statements and formatting options
- List processing and creating lists
- Flow control statements like IF, CASE, DO, WHILE
- Manipulating character data using functions like SHIFT, SEARCH, TRANSLATE
- Working with dates and built-in functions
- Event-driven programming using TOP-OF-PAGE, START-OF-SELECTION etc.
This document lists SAP transaction codes and menu paths for finance accounts payable. It includes codes for document processing, master data maintenance, periodic processing, reporting, and configuration. The list contains over 80 transaction codes organized by category with descriptions of their corresponding menu paths.
Message, Debugging, File Transfer and Type Groupsapdocs. info
The document discusses various topics related to ABAP including message debugging, file transfer, debugging modes, and type groups. It provides details on how to create messages in ABAP programs, perform file transfer between the application and operating system, set debugging modes, and work with type groups. It also describes uploading and downloading data between the application server and a PC.
This document discusses different types of ABAP reports including listing reports, drill-down reports, control break reports, and ALV reports. It provides examples of how to create control break reports using the AT FIRST, AT NEW, AT END OF, and AT LAST statements. It also summarizes how to display internal tables using the ALV grid and list viewers, including examples of using field catalogs to customize the display.
The document provides an overview of SAP financial modules and reporting at the University, including:
1) It describes the components and objectives of SAP financial modules for accounting, controlling costs, and reporting including cost centers, internal orders, and cost elements.
2) It explains how cost objects like cost centers, internal orders, and cost elements are used to track and classify costs and income within the University's organizational structure.
3) It provides examples of different cost center structures, internal order groups, and reports available in SAP for financial analysis and accounting.
The document discusses modularization in ABAP including subroutine calls, passing parameters, function modules, function groups, and the CATCH statement. It provides examples of calling subroutines, passing different types of parameters, defining and calling function modules and groups, and using the CATCH statement to handle exceptions.
1. TEK DÜZEN HESAP PLANI
(The Uniform Chart Of Accounts)
100 Kasa Cash
101 Alınan Çekler Cheques Received
102 Bankalar Banks
103 Verilen Çek ve Ödeme Emirleri (-) Cheques Given and Payment Orders(-)
108 Diğer Hazır Değerler Other Liguid Assets
110 Hisse Senetleri Common Stocks
111 Özel Kesim Tahvil, Senet, Bonoları Private Sector Bonds, Notes and Shares
112 Kamu Kesim Tahvil,Senet, Bonoları Public Sector Bonds, Notes And Shares
118 Diğer Menkul Kıymetler Other Marketable Securities
Provision for Decrease in Value of Marketable
119 Menkul Kıymet Değer Düşüklüğü Karşılığı (-) Sec.(-)
120 Alıcılar Customers
121 AlacakSenetleri Notes Receivable
122 Alacak Senetleri Reeskontu (-) Rediscount of Notes Receivables (-)
Kazanılmamış Finansal Kiralama Faiz Gelirleri
124 (-) Unearned Lease Interest Income (-)
126 Verilen Depozito ve Teminatlar Deposits and Guarantees Given
127 Diğer Ticari Alacaklar Other Trade Receivables
128 Şüpheli Ticari Alacaklar Doubtful Trade Receivables
129 Şüpheli Ticari Alacak Karşılığı (-) Provisions for Doubtful Trade Receivables (-)
131 Ortaklardan Alacaklar Due from Shareholders
132 İştiraklerden Alacaklar Due from Participations
133 Bağlı Ortaklıklardan Alacaklar Due from Subsidiaries
135 Personelden Alacaklar Due from Personnel
136 Diğer Çeşitli Alacaklar Other Receivables
137 Diğer Alacak Senetleri Reeskontu (-) Discounts on Other Notes Receivables(-)
138 Şüpheli Diğer Alacaklar Other Doubtful Receivables
139 Şüpheli Diğer Alacaklar Karşılığı (-) Provision for Other Doubtful Receivables(-)
150 İlk Madde ve Malzeme Raw Materials and Supplies
151 Yarı Mamuller Semi-finished Goods in Production
152 Mamuller Finished Goods
153 Ticari Mallar Trade Goods
157 Diğer Stoklar Other Inventories
158 Stok Değer Düşüklüğü Karşılığı (-) Provision for Inventories (-)
159 Verilen Sipariş Avansları Advances Given to Suppliers
170 Yıllara Yaygın İnşaat ve Onarım Maliyetleri Contract Progress Costs
Yıllara Yaygın İnşaat Enflasyon Düzeltme
178 Hesabı Inflation Adjustments on Contract Progress
179 Taşeronlara Verilen Avanslar Advances Given to Sub-Contractors
180 Gelecek Aylara Ait Giderler Prepaid Expense for The Following Months
181 Gelir Tahakkukları Income Accruals
190 Devreden KDV Deferred VAT
2. 191 İndirilecek KDV Deductible VAT
192 Diğer KDV Other VAT
193 Peşin Ödenen Vergi ve Fonlar Prepaid Taxes and Funds
195 İş Avansları Work Advance
196 Personel Avansları Advance Given To Personnel
197 Sayım Tesellüm Noksanları Stock Count and Delivery Shortages
198 Diğer Çeşitli Dönen Varlıklar Other Current Assets
199 Diğer Dönen Varlıklar Karşılığı (-) Provision for Other Current Assets (-)
220 Alıcılar Customers
221 Alacak Senetleri Notes Receivable
222 Alacak Senetleri Reeskontu (-) Rediscount on Notes Receivables (-)
Kazanılmamış Finansal Kiralama Faiz Gelirleri
224 (-) Unearned Lease Interest Income (-)
226 Verilen Depozito ve Teminatlar Deposits and Guarantees Given
229 Şüpheli Alacaklar Karşılığı (-) Provison for Doubtful Receivables
231 Ortaklardan Alacaklar Due from Shareholders
232 İştiraklerden Alacaklar Due from Participations
233 Bağlı Ortaklıklardan Alacaklar Due from Subsidiaries
235 Personelden Alacaklar Receivables From Personnel
236 Diğer Çeşitli Alacaklar Other Receivables
237 Diğer Alacak Senetleri Reeskontu (-) Rediscount on Other Notes Receivable (-)
239 Şüpheli Diğer Alacaklar Karşılığı (-) Provision for Other Doubtful Receivables(-)
240 Bağlı Menkul Kıymetler Long Term Securities
Bağlı Menkul Kıymetler Değer Düşüklüğü Decrease in Value of Long Term Marketable
241 Karşılığı (-) Securities (-)
242 İştirakler Participations
243 İştiraklere Sermaye Taahhütleri (-) Capital Commitments for Participations (-)
İştirakler Sermaye Payları Değer Düşüklüğü
244 Karşılığı (-) Decrease in Value of Participations' Shares (-)
245 Bağlı Ortaklıklar Subsidiaries
246 Bağlı Ortaklık Sermaye Taahhütleri (-) Capital Commitments for Subsidiaries (-)
Bağlı Ortaklıklar Sermaye Payları Değer
247 Düşüklüğü Krş. (-) Decrease in Value of Subsidiaries Shares (-)
248 Diğer Mali Duran Varlıklar Other Financial Assets
Diğer Mali Duran Varlıklar Değer Düşüklüğü
249 Krş. (-) Decrease in Value of Other Financial Assets (-)
250 Arazi ve Arsalar Land
251 Yeraltı ve Yerüstü Düzenleri Land Improvements
252 Binalar Buildings
253 Tesis, Makina ve Cihazlar Machinery,Equipment and Installations
254 Taşıtlar Motor Vehicles
255 Demirbaşlar Furniture and Fixtures
256 Diğer Maddi Duran Varlıklar Other Tangible Fix Assets
257 Birikmiş Amortismanlar (-) Accumulated Depreciation(-)
258 Yapılmakta Olan Yatırımlar Construction in Progress
259 Verilen Avanslar Fix Assets Advances Given
3. 260 Haklar Rights
261 Şerefiyeler Goodwill
262 Kuruluş ve Örgütlenme Giderleri Pre-operating Expenses
263 Araştırma ve Geliştirme Giderleri Research and Development Expenses
264 Özel Maliyetler Special Cost
267 Diğer Maddi Olmayan Duran Varlıklar Other Intangible Fixed Assets
268 Birikmiş Amortismanlar (-) Accumulated Amortization(-)
269 Verilen Avanslar Advances Given to Suppliers
271 Arama Giderleri Research Expenses
272 Hazırlık ve Geliştirme Giderleri Preperation and Development Expenses
277 Diğer Özel Tükenmeye Tabi Varlıklar Other Depletable Assets
278 Birikmiş Tükenme Payları (-) Accumulated Depletion (-)
279 Verilen Avanslar Advances Given
280 Gelecek Yıllara Ait Giderler Prepaid Expenses for the Following Years
281 Gelir Tahakkukları Income Accruals
291 Gelecek Yıllarda İndirilecek KDV VAT Deductible for the Following Years
292 Diğer KDV Other VAT
293 Gelecek Yıllar İhtiyacı Stoklar Long Term Stocks
Elden Çıkarılacak Stoklar ve Maddi Duran Inventories and Tangible Fixed Assets to be
294 Varlıklar Sold
295 Peşin Ödenen Vergiler ve Fonlar Prepaid Expenses and Funds
297 Diğer Çeşitli Duran Varlıklar Other Fixed Assets
298 Stok Değer Düşüklüğü Karşılığı (-) Decrease in Value of Stocks (-)
299 Birikmiş Amortismanlar (-) Accumulated Depreciation (-)
300 Banka Kredileri Bank Loans
301 Finansal Kiralama İşlemlerinden Borçlar Leasing Payables
Ertelenmiş Finansal Kiralama Borçlanma
302 Maliyetleri (-) Interest Payables of Deferred Lease Costs (-)
Uzun Vadeli Kredilerin Ana Para,Taksitleri ve Current Maturities of Long Term Credits and
303 Faizleri Accrued Interest
Current Maturities of Bonds and Accrued
304 Tahvil Anapara, Borç, Taksit Faizi Interest
305 Çıkarılmış Bonolar ve Senetler Bonds and Notes Issued
306 Çıkarılmış Diğer Menkul Kıymetler Other Securities Issued
308 Menkul Kıymetler İhraç Farkı (-) Value Difference of Securities Issued (-)
309 Diğer Mali Borçlar Other Financial Liabilities
320 Satıcılar Suppliers
321 Borç Senetleri Notes Payable
322 Borç Senetleri Reeskontu (-) Rediscount on Notes Payables (-)
326 Alınan Depozito ve Teminatlar Deposits and Guarantees Taken
329 Diğer Ticari Borçlar Other Trade Payables
331 Ortaklara Borçlar Due to Shareholders
332 İştiraklere Borçlar Due to Participations
333 Bağlı Ortaklıklara Borçlar Due to Subsidiaries
335 Personele Borçlar Due to Personnel
336 Diğer Çeşitli Borçlar Other Liabilities
4. 337 Diğer Borç Senetleri Reeskontu (-) Rediscount on Other Notes Payable (-)
340 Alınan Sipariş Avansları Advances Received
349 Alınan Diğer Avanslar Other Advances Received
350 Yıllara Yaygın İnşaat ve Onarım Hakedişleri Contract Progress Income
Yıllara Yaygın İnşaat Enflasyon Düzeltme Inflation Adjustments on Contract Progress
358 Hesabı Income
360 Ödenecek Vergi ve Fonlar Taxes And Funds Payables
361 Ödenecek Sosyal Güvenlik Kesintileri Social Security Premiums Payable
Vadesi Geçmiş Ertelenmiş veya Taks. Vergi ve Overdue,Deferred or Restructed Taxes and
368 Diğer Yük. Other Libilities
369 Ödenecek Diğer Yükümlülükler Other Liabilities Payable
Dönem Karı Vergi ve Diğer Yasal Yükümlülük
370 Karşılığı Prov. for Income Taxes and Oth.Legal Liabilities
Dönem Karı Peşin Ödenen Vergi ve Diğer Yük. Prepaid Taxes and Funds on Profit for the
371 (-) Period
372 Kıdem Tazminatı Karşılığı Provision for Employee Termination Benefits
373 Maliyet Giderleri Karşılığı Provision For Expenses Relating To Costing
379 Diğer Borç ve Gider Karşılıkları Provision for Other Liabilities and Expenses
380 Gelecek Aylara Ait Gelirler Short Term Deferred Income
381 Gider Tahakkukları Expense Accruals
391 Hesaplanan KDV VAT Calculated
392 Diğer KDV Other VAT
393 Merkez ve Şubeler Cari Hesabı Head Office and Branch Current Accounts
397 Sayım ve Tesellüm Fazlaları Stock Count Delivery Surpluses
399 Diğer Çeşitli Yabancı Kaynaklar Other Short Term Liabilities
400 Banka Kredileri Bank Loans
401 Finansal Kiralama İşlemlerinden Borçlar Leasing Payables
Ertelenmiş Finansal Kiralama Borçlanma
402 Maliyetleri (-) Deferred Lease Interest Payables (-)
405 Çıkarılmış Tahviller Bonds Issued
407 Çıkarılmış Diğer Menkul Kıymetler Other Marketable Securities Issued
408 Menkul Kıymetler İhraç Farkı (-) Value Differences of Securities Inssued (-)
409 Diğer Mali Borçlar Other Financial Liabilities
420 Satıcılar Suppliers
421 Borç Senetleri Notes Payable
422 Borç Senetleri Reeskontu (-) Rediscount on Notes Payable(-)
426 Alınan Depozito ve Teminatlar Deposits and Guarentees Taken
429 Diğer Ticari Borçlar Other Trade Payables
431 Ortaklara Borçlar Due to Shareholders
432 İştiraklere Borçlar Due to Participations
433 Bağlı Ortaklıklara Borçlar Due to Subsidiaries
436 Diğer Çeşitli Borçlar Other Payables
437 Diğer Borç Senetleri Reeskontu (-) Rediscount on Notes Payable (-)
Kamuya Olan Ertelenmiş veya Taksitlendirilmiş
438 Borçlar Deferred or Restructed Debts of Public Sector
440 Alınan Sipariş Avansları Advances Received
5. 449 Alınan Diğer Avanslar Other Advances Received
472 Kıdem Tazminatı Karşılıkları Provisions for Employee Termination Benefits
479 Diğer Borç ve Gider Karşılıkları Provisions for Other Liabilities and Expenses
480 Gelecek Yıllara Ait Gelirler Long Term Deferred Income
481 Gider Tahakkukları Expense Accruals
Gelecek Yıllara Ertelenen veya Terkin Edilecek
492 KDV Long Term Deferred or Postponed VAT
493 Tesise Katılma Payları Installation Participation
499 Diğer Çeşitli Uzun Vadeli Yabancı Kaynaklar Other Long Term Liabilities
500 Sermaye Share Capital
501 Ödenmemiş Sermaye (-) Unpaid Share Capital(-)
Pozitive Distinction from Share Capital
502 Sermaye Düzeltmesi Olumlu Farkları Adjustment
Negative Distinction from Share Capital
503 Sermaye Düzeltmesi Olumsuz Farkları (-) Adjustment (-)
520 Hisse Senedi İhraç Primleri Share Premium
521 Hisse Senedi İptal Karları Share Premium of Cancelled Shares
522 M.D.V. Yeniden Değerleme Artışları Revaluation Fund of Tangible Fixed Assets
523 İştirakler Yeniden Değerleme Artışları Revaluation Fund of Investments
529 Diğer Sermaye Yedekleri Other Share Capital Reserves
540 Yasal Yedekler Legal Reserves
541 Statü Yedekleri Special Reserves
542 Olağanüstü Yedekler Extraordinary Reserves
548 Diğer Kar Yedekleri Other Profit Reserves
549 Özel Fonlar Special Funds
570 Geçmiş Yıllar Karları Previous Year's Profits
580 Geçmiş Yıllar Zararları Previous Year's Losses
590 Dönem Net Karı Net Profit For The Period
591 Dönem Net Zararı Net Loss For The Period
600 Yurtiçi Satışlar Domestic Sales
601 Yurtdışı Satışlar Export Sales
602 Diğer Gelirler Other Sales
610 Satış İadeleri (-) Sales Returns (-)
611 Satış Iskontoları (-) Sales Discounts (-)
612 Diğer İndirimler (-) Other Discounts (-)
620 Satılan Mamuller Maliyeti (-) Cost of Goods Solds(Product) (-)
621 Satılan Ticari Mallar Maliyeti (-) Cost of Trade Goods Sold (-)
622 Satılan Hizmet Maliyeti (-) Cost of Services Sold (-)
623 Diğer Satışların Maliyeti (-) Cost of Other Sales (-)
630 Araştırma ve Geliştirme Giderleri (-) Research and Development Expenses (-)
631 Pazarlama, Satış ve Dağıtım Giderleri (-) Marketing, Selling and Distribution Expenses (-)
632 Genel Yönetim Giderleri (-) General Administrative Expenses (-)
640 İştiraklerden Temettü Gelirleri Dividend Income from Participations
641 Bağlı Ortaklıklardan Temettü Geliri Dividend Income from Subsidiaries
6. 642 Faiz Geliri Interest Income
643 Komisyon Gelirleri Commission Income
644 Konusu Kalmayan Karşılıklar Provisions No Longer Required
645 Menkul Kıymetler Satış Karları Gains on Marketable Securities' Sales
646 Kambiyo Karları Foreign Exchange Gain
647 Reeskont Faiz Gelirleri Rediscount on Interest Gain
648 Enflasyon Düzeltmesi Karları Gains from Inflation Adjustments
649 Faaliyetle İlgili Diğer Olağan Gelirler ve Karlar Other Income and Profit from Operations
653 Komisyon Giderleri (-) Commision Expenses (-)
654 Karşılık Giderleri (-) Provision Expenses (-)
655 Menkul Kıymet Satış Zararları (-) Losses on Marketable Securities' Sales(-)
656 Kambiyo Zararları (-) Foreign Exchange Losses (-)
657 Reeskont Faiz Giderleri (-) Interest Expenses on Discounted Notes (-)
658 Enflasyon Düzeltmesi Zararları (-) Loss from Inflation Adjustments (-)
Faaliyetle İlgili Diğer Olağan Gider ve Zararlar (-
659 Other Expenses and Losses (-)
)
660 Kısa Vadeli Borçlanma Giderleri (-) Short-Term Borrowing Expenses (-)
661 Uzun Vadeli Borçlanma Giderleri (-) Long-Term Borrowing Expenses (-)
671 Önceki Dönem Gelir ve Karları Income and Profit Relating to Previous Periods
679 Diğer Olağandışı Gelir ve Karlar Other Extraordinary Expenses and Losses (-)
680 Çalışmayan Kısım Gider ve Zararları (-) Idle Capacity Expenses and Losses (-)
681 Önceki Dönem Gider ve Zararları (-) Previous Period Expenses and Losses (-)
689 Diğer Olağandışı Gider ve Zararlar (-) Other Extraordinary Expense and Losses (-)
710 Direkt İlk Madde Ve Malzeme
Direct Raw Materials And Supplies Expenses
711 Direkt İlk Madde Ve Malzeme Yansıtma Reflection Account For Direct Raw Materials
And Supplies
712 Direkt ilk Madde ve Mal. Fiyat Farkı Price Differences Of Direct Raw Materials And
Supplies
713 Direkt ilk Madde ve Mal. Miktar Farkı Quantity Differences Of Direct Raw Materials
And Supplies
720 Direkt İşçilik Giderleri Direct Labour Expenses
721 Direkt İşçilik Giderleri Yansıtma Hesabı
Reflection Account For Direct Labour Expenses
722 Direkt İşçilik Ücret Farkları Direct Labor Wage Differences
723 Direkt İşçilik Süre (Zaman) Farkları Direct Labor Time Differences
730 Genel Üretim Giderleri General Production Expenses
731 Genel Üretim Giderleri Yansıtma Hesabı Reflection Account For General Production
Expenses
732 Genel Üretim Giderleri Bütçe Farkları Budget Differences Of General Production
Expenses
733 Genel Üretim Giderleri Verimlilik Farkları Productivity Differences Of General Production
Expenses
734 Genel Üretim Giderleri Kapasite Farkları Capacity Differences Of General Production
Expenses
7. 740 Hizmet Üretim Maliyeti Cost Of Production Of Services
741 Hizmet Üretim Maliyeti Yansıtma Hesabı Reflection Account For Cost Of Production Of
Services
742 Hizmet Üretim Maliyeti Fark Hesapları Cost Of Production Of Services Difference
Account
750 Araştırma ve Geliştirme Giderleri Research And Development Expenses
Araştırma ve Geliştirme Giderleri Yansıtma Reflection Account For Research And
751
Hesabı Development Expenses
752 Araştırma ve Geliştirme Gider Farkları Research And Development Expenses
Difference Account
760 Pazarlama, Satış ve Dağıtım Giderleri Marketing, Sales And Distribution Expenses
Pazarlama, Satış ve Dağıtım Giderleri Reflection Account For Marketing, Sales And
761
Yansıtma Hesabı Distribution Expenses
762 Pazarlama Satış Dağıtım Giderleri Fark Hesabı Marketing, Sales And Distribution Expenses
Difference Account
770 Genel Yönetim Giderleri General And Administrative Expenses
771 Genel Yönetim Giderleri Yansıtma Hesabı Reflection Account For General And
Administrative Expenses
772 Genel Yönetim Gider Farkları Hesabı General And Administrative Expenses
Difference Account
780 Finansman Giderleri Hesabı Financial Expenses
781 Finansman Giderleri Hesabı Yansıtma Hesabı
Reflection Account For Financial Expenses
782 Finansman Giderleri Fark Hesabı Financial Expenses Difference Account