PEŞTEMALLIKLARIN ( HAVA PARASININ) MUHASEBE KAYDI

 

Bir firma örneğin A firması   100000+18000 kdv =118000 TL lık  peştemallık faturası

Kessin kesen yönünden fatura kaydı fatura tarihi 15-01-2013 olsun PEŞTEMALLIK 5

YIL İÇİNDE ÖDENECEKTİR

                               

120- 2013 ALICILAR                                        20.000.-Tl

120 -2014 ALICILAR                                        20.000.-TL

120-2015 ALICILAR                                         20.000.-TL

120-2016 ALICILAR                                         20.000.-TL

 120-2017 ALICILAR                                        20.000.-TL

102- BANKA                                                     18.OOO.-TL

                       GEL.AYLA.AİT GELİR TAH.

                                                  380-  01  geç vergi 2013                          5000.-TL             

                                                  380- 02 geç vergi   2013                           5000.-TL

                                                  380- 03 geç vergi   2013                           5000.-TL

                                                  380- 04 geç vergi    2013                          5000.-TL

                       GELECEK YILLARA AİT GELİR TAH.

                                                   480  2014 YILI                                        20.000.-TL

                                                   480- 2015 YILI                                        20.000.-TL

                                                  480- 2016 YILI                                        20.000.-TL

                                                  480  2017 YILI                                        20.000.-TL

                                                  391-03  KDV                                            18.000.-TL

GELECEK AYLARA AİT GELİR TAHAKKUKLARI DÖNEMSELLİK GEREĞİ 4 E BÖLÜNMÜŞTÜR.

1.NCİ GEÇİCİ VERGİDE

 380-01                                                      5.000.-TL

                         649                                                            5.000.-TL

KAYDI YAPILACAKTIR.

 

PEŞTEMALLIĞIN FATURASI NI ALAN YÖNÜNDEN  

 

262 (PEŞTEMALLIK )MUKAYYET DEĞER ÜZ.     100.000.-TL 

191 KDV                                                              18.000.-TL

                            

                              381-2013    GELECEK AYLARA AİT GİD TAH .                           20.000.-TL                                                                                                                                                                                                           

                              481-2014   GELECEK YILALRA AİT GİD TAH.                           20.000.-TL                                                             

                              481-2015                                                                                     20.000.-TL

                              481-2016                                                                                     20.000.-TL

                              481-2017                                                                                     20.000.-TL

ŞEKLİNDE YAPILARAK 5 YIL İÇİNDE AMORTİSMAN AYIRIR GİBİ YOK EDİLİR.

381-2013 GELECEK AYLARA AİT GİDERLER        20.000.-

                              257-2013  BİRİKMİŞ AMORTİSMANLAR                                    20.000.-

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