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Örnek:</TD></TR>
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Borç Alacak</TD></TR>
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120 Alıcılar H.S. 32.529.83 23.852.46</TD></TR>
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120 01 Adana Müşterileri 21.315.45 15.741.95</TD></TR>
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120 01 001 X A.Ş. 12.826.52 9.000.00</TD></TR>
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120 01 002 Y Ltd.Şti. 3.524.86 3.524.86</TD></TR>
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120 01 003 Z Şahsi 4.964.07 3.217.09</TD></TR>
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120 06 Ankara Müşterileri 11.214.38 8.110.51 </TD></TR>
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120 06 001 A Ltd.Şti. 3.834.76 1.162.15</TD></TR>
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120 06 002 B A.Ş. 5.948.36 5.948.36</TD></TR>
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120 06 003 C A.Ş. 1.431.26 1.000.00</TD></TR>
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600 Yurt İçi Satışlar 56.849.85 </TD></TR>
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600 01 Ticari Mal Satışı 42.367.42</TD></TR>
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600 01 001 Buzdolabı Satışı 18.684.36</TD></TR>
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600 01 002 Televizyon Satışı 9.564.25</TD></TR>
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600 01 003 Yemek Odası Tk.Satışı 14.168.81</TD></TR>
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</TD></TR>
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600 02 Mamul Satışları 14.482.43</TD></TR>
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600 02 001 Pantolon Satışı 5.694.48 </TD></TR>
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600 02 002 Etek Satışı 3.536.96</TD></TR>
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600 02 003 Takım Elbise Satışı 5.250.99</TD></TR>
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191 İndirilecek KDV H.S. 4.584.64</TD></TR>
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191 01 Mal ve Hizmet Alımlarına İlişkin KDV 4.145.55</TD></TR>
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191 01 001 %1’lik Mal Alımlarına İlişkin KDV 530.58</TD></TR>
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191 01 002 %8’lik Mal Alımlarına İlişkin KDV 1.260.47</TD></TR>
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<TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: black 1pt solid; WIDTH: 461.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: black 1pt solid; : transparent; mso-border-left-alt: solid black .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt" vAlign=top width=615>
191 01 003 %18’lik Mal Alımlarına İlişkin KDV 2.354.50</TD></TR>
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<TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: black 1pt solid; WIDTH: 461.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: black 1pt solid; : transparent; mso-border-left-alt: solid black .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt" vAlign=top width=615>
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191 02 Satışlardan İadelere İlişkin KDV 439.09</TD></TR>
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191 02 001 %1’lik Satışların İadesine İlişkin KDV 83.25</TD></TR>
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<TD style="BORDER-RIGHT: black 1pt solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: black 1pt solid; WIDTH: 461.1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: black 1pt solid; : transparent; mso-border-left-alt: solid black .5pt; mso-border-bottom-alt: solid black .5pt; mso-border-right-alt: solid black .5pt" vAlign=top width=615>
191 02 002 %8’lik Satışların İadesine İlişkin KDV 152.48</TD></TR>
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191 02 003 %18’lik Satışların İadesine İlişkin KDV 203.36</TD></TR>
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391 Hesaplanan KDV 4.149.94 </TD></TR>
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391 01 Mal ve Hizmet Satışlarına İlişkin KDV 3.750.37</TD></TR>
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391 01 001 %1’lik Mal Satışlarına İlişkin KDV 487.43</TD></TR>
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391 01 002 %8’lik Mal Satışlarına İlişkin KDV 1.110.50</TD></TR>
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391 01 003 %18’lik Mal Satışlarına İlişkin KDV 2.152.44</TD></TR>
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391 02 Alışlardan İadelere İlişkin KDV 399.57</TD></TR>
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391 02 001 %1’lik Mal Alışlarına İlişkin KDV 98.83 </TD></TR>
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391 02 002 %8’lik Mal Alışlarına İlişkin KDV 160.50</TD></TR>
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391 02 001 %1’lik Mal Alışlarına İlişkin KDV 140.24 </TD></TR></T></TABLE>
Yukarıdaki bilgilere göre eğer 600 Yurt İçi Satışlar hesabının tamamının istenmesi halinde detay hesapları ile birlikte ekranda gözükmelidir. İstenilen bilgi sadece pantolon satışları ise; 600 02 001 Pantolon Satışları hesabı veya istenilen bilgi 120 01 003 Hesap kodlu Adana müşterilerinden Z şahsına ait cari hesaplar ise sadece bu hesaba ilişkin ayrıntılı bilginin elde edilmesi gerekmektedir. Dolayısıyla, muhasebe yazılımları yukarıdaki örnekteki gibi ana hesap ve detaylarına ilişkin bilgilere ulaşımı sağlamalıdır.
3.3- Muhasebe Kayıt Kontrol Numarası
Muhasebe programları, yevmiye kayıtlarından aylık olarak ve aşağıda belirtilen algoritma ile hesaplanacak olan “Muhasebe Kayıt Kontrol Numarası” oluşturulacak şekilde hesaplanacaktır. Söz konusu algoritma, muhasebe sistemini temeli olan yevmiye kayıtlarından bir kontrol kodu oluşturma temeline dayanmaktadır. Yevmiye kayıtlarındaki tutarlar ana hesap kodları ile çarpılacak ve her satır için bir rakam bulunduktan sonra bu rakamlar toplanarak ilgili dönem için muhasebe kontrol numarasını oluşturacaktır.
Kayıt kontrol numaraları vergi incelemesinde ve denetim aşamasında kayıtlarda değişiklik olup olmadığının tespitinde kullanılacağı için programlar kontrol numaralarını hesaplayan ve raporlayan bir bölüme sahip olmalı, günlük ve aylık kontrol numaralarını raporlayabilecek ve beyan edilenlerle kontrol edebilecek şekilde olmalıdır. Denetim aşamasında hesaplanan kontrol numaraları ile beyan edilen kontrol numaralarının farklı olması mükellefin geçmişe yönelik kayıtlarda değişiklik yaptığını veya programın bu asgari standarda uygun olmadığını gösterecektir.
Ocak 2005 ayında iki muhasebe kaydı bulunan mükellefin muhasebe kayıt kontrol numarasının hesaplanmasına ilişkin örnek aşağıdadır.
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<H2 style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char">Tarih 05/01/2005 Madde No 1</H2></TD></TR>
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Kontrol
Hesap Kodu Açıklaması Borç Alacak Formülü Numarası Kontrol No
120.01 Mal Satışı 105.12 =120*(105.12*100) 1261440
600.01 Mal Satışı 105.12 =600*(105.12*100) 6307200
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<H2 style="MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: char">Tarih 06/01/2005 Madde No 2</H2></TD></TR>
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Kontrol
Hesap Kodu Açıklaması Borç Alacak Formülü Numarası Kontrol No
100.01 Nakden Tahsilat 53.25 =100*(53.25*100) 532500
120.01 Nakden Tahsilat 53.25 =120*(53.25*100) 639000
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1.Ocak 2005-31 Ocak 2005 Muhasebe Kayıt Kontrol Numarası 8740140</TD></TR></T></TABLE>
İki yevmiye maddesi ile oluşturulan Ocak ayı Muhasebe Kayıt Kontrol Numarası 8740140’dır. Dolayısıyla, mükellefin beyan tarihinden sonra yevmiye kayıtlarında değişiklik yapması yeni kayıt eklemesi veya mevcut kayıtlardan bir veya birkaçını iptal etmesi durumunda Muhasebe kayıt kontrol numarası değişecektir. Bu itibarla, muhasebe hatası yapan mükelleflerin bu hatalarını Vergi Usul Kanunu hükümleri doğrultusunda düzeltmeleri gerekmektedir.
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