BİLANÇO USULÜNE GEÇEN mükellef tekrar işletme defterine dönmek ister se
kapanış versek tekrar işletme olarak açılış versek olur mu
başka yolu varmı _?
iyi çalışmalar
BİLANÇO USULÜNE GEÇEN mükellef tekrar işletme defterine dönmek ister se
kapanış versek tekrar işletme olarak açılış versek olur mu
başka yolu varmı _?
iyi çalışmalar
Açılışta ayrı iş kolu olması koşulu ile İşletme
defteri tutabilir.
aynı işkolu neden olmuyor şart mı bu
evet
Şart<t></t><t></t><t></t><t></t><table align="center" border="0" cellpadding="0" cellspacing="1" width="100%"><t><tr><td align="center" width="10%">
</td><td width="15%">
</td><td width="75%">
</td></tr><tr><td align="center" valign="top">
</td><td valign="top">
</td><td>
</td></tr></t></table>
Edited by: Muhasebe149
Aynı iş kolu olsun olmasın yıl içinde açılış kapanış yaparsanız bilanço devam eder.<div>31/12/20xx kapatır 02.01.20xx açarsanız işletme tutabilir.</div>
PEKİ 2012 yılı içinde mesala 6.ayda (satışları bilançoya erişiği zaman) işletmeyi bilançoya çevirebilirmiyiz yıl sonu gelmeden_?
hayır
takvim yılı esas alınır.yıl içinde değişme olmaz
Uzman Mali Müşavirlik
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Tarih</span></span>
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Gönderen</span></span>
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Soru</span></span>
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23.07.2012
10:19</span>
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.........
(Üye) </span>
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<td style="padding:0cm 0cm 0cm 0cm">
Soru : </span>Merhaba Hocam. Öncelikle Ramazanı
Şerifinizi tebrik ediyorum. 12.06.2012 tarihinde işyerini kapatan 1.Sınıf
birt mükellef, başka bir yerde farklı bir meşgale ile işyeri açmak istiyor.
1- Yeni açılan işyeri Bilanço Esasına mı yoksa İşletme Defteri esanına mı
tabil olacak? 2- 31.12.2011 tarihinde Noterden tasdik edilen Ticari Defterler
kullanılabilir mi? Teşekkür ederim.
Cevap : Sayın ............ Bahsettiğiniz mükellef için ayrı iş kolu
olması koşulu ile İşletme defteri tutması gerektiği kanaatindeyiz. Yeni
işletme defteri tasdik ettirmeniz gerekir. Danışma Birimi
</span>Görüldüğü üzere meslek mensubu İSMMMO'ya soruyor Danışma Birimi cevaplıyor. </span>
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Edited by: Muhasebe149