Açılışta ayrı iş kolu olması koşulu ile İşletme
defteri tutabilir.
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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<td style="padding:0cm 0cm 0cm 0cm" valign="top">
.........
(Üye) </span>
</td>
<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