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    Ö.T.V Lİ VE KDV Lİ FATURA MUHASEBE KAYDI

    Ö.T.V Lİ VE KDV Lİ FATURA MUHASEBE KAYDI

    Tarih 09.Ekim.2017, 14:59 Editör Necmeddin Öcal

    ÖTV VE KDV Lİ SATIŞ VE ALIŞ FATURASI MUHASEBE KAYDI

    SATAN YÖNÜNDEN    Ö.T.V  VE  KDV Lİ    SATIŞ FATURASI  MUHASEBE  KAYDI

     

    Malın satış bedeli                   1000.- TL

    Ö.T.V   %                                          8

    KDV     %                                        18  

     

                 Mal bedeli 1000 tl +% 8 den 80 ötv = 1080.Tl              600-03+600-05=1080.-Tl

                 KDV MATRAHI  1080X%18= 194,40

                 Satış faturalarından indirilecek tutar = 80 .Tl   

     

    100   KASA                      1274,40._TL

    101   ALINAN CEK  

    102   BANKA

    120   ALICILAR                                                                      

    121   ALCAK SENETLERİ                                                 

     612  DİĞER İNDİRİMLER       80.00.-TL                                         

                                                 

                                                      MAL                600-03                        1000.00.- TL

                                                  %8  Ö.T.V           600-05                            80.00.-TL

                                                      V.DAİRESİ       360-05                            80.00:-TL 

                                                     %18 KDV         391-05                          194,40.-TL

     

     

     

                   690            80.00.-TL                                  

                                           DİĞER İNDİRİMLER          612                             80.00.-TL                              

                                   

     

                                  MAL ALAN   YÖNÜN DEN MUHASEBE KAYDI 

     

    153-03                                     1080.00.-TL       (Mal bedeli+ötv)

    191-03                                        194,40.-TL  

                                   

                                     100                                           1274,40._TL

                                     102

                                     103

                                     320

                                     321