{"id":4325,"date":"2023-04-10T20:11:40","date_gmt":"2023-04-10T18:11:40","guid":{"rendered":"https:\/\/ralf100m.de\/?p=4325"},"modified":"2023-04-10T20:14:16","modified_gmt":"2023-04-10T18:14:16","slug":"hesap-plani-skr-03-ve-skr-04-farklari-nelerdi%cc%87r","status":"publish","type":"post","link":"https:\/\/ralf100m.de\/tr\/hesap-plani-skr-03-ve-skr-04-farklari-nelerdi%cc%87r\/","title":{"rendered":"SKR 03 ve SKR 04 hesap plan\u0131 | Farklar nelerdir?"},"content":{"rendered":"<h2>Hesap plan\u0131 - asl\u0131nda nedir?<\/h2>\n<p>Hesap plan\u0131, bir \u015firketin veya kurumun t\u00fcm hesaplar\u0131n\u0131 ve muhasebe ilkelerini i\u00e7eren yap\u0131land\u0131r\u0131lm\u0131\u015f bir pland\u0131r.<\/p>\n<p>Hesap plan\u0131, tabiri caizse muhasebenin temel \u00e7er\u00e7evesini olu\u015fturur ve y\u0131ll\u0131k mali tablolar ile di\u011fer i\u015f analizlerinin temelini olu\u015fturur.<\/p>\n<p>\u015eirketler hesap plan\u0131n\u0131 \u00f6zelle\u015ftirebilir ve kendi \u00f6zel ihtiya\u00e7lar\u0131na ve sekt\u00f6rlerine uyarlayabilir.<\/p>\n<p>Ayr\u0131ca, \u015firketin ilgili yasal yap\u0131s\u0131na ve ge\u00e7erli vergi d\u00fczenlemelerine de dayanmaktad\u0131r.<\/p>\n<p>Bu nedenle Almanya'da k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli \u015firketler i\u00e7in SKR 03 veya SKR 04 gibi \u00e7e\u015fitli hesap planlar\u0131 vard\u0131r.<\/p>\n<p>Uygun bir hesap plan\u0131 a\u00e7\u0131k ve kullan\u0131m\u0131 kolay olmal\u0131d\u0131r, b\u00f6ylece defter tutma m\u00fcmk\u00fcn oldu\u011funca sorunsuz \u00e7al\u0131\u015f\u0131r.<\/p>\n<h2>Muhasebe alan\u0131nda faaliyet g\u00f6steren \u015firketler i\u00e7in DATEV hesap plan\u0131<\/h2>\n<h3>Datev - o nedir?<\/h3>\n<p>DATEV eG, Almanya'n\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00fcy\u00fck i\u015f yaz\u0131l\u0131m\u0131 sa\u011flay\u0131c\u0131s\u0131 (IDC s\u0131ralamas\u0131 2020) ve Avrupa'n\u0131n en b\u00fcy\u00fck BT hizmet sa\u011flay\u0131c\u0131lar\u0131ndan biridir. 1966 y\u0131l\u0131nda kurulan vergi dan\u0131\u015fmanl\u0131\u011f\u0131 mesle\u011fi kooperatifi, 2022 mali y\u0131l\u0131nda 1,31 milyar avro ciro elde etti.<\/p>\n<p>\u015eirket, vergi dan\u0131\u015fmanlar\u0131, yeminli mali m\u00fc\u015favirler ve denet\u00e7iler ile bunlar\u0131n m\u00fc\u015fterileri i\u00e7in yaz\u0131l\u0131m sa\u011flamaktad\u0131r.<\/p>\n<h3>Datev Standart Hesap Plan\u0131 (SKR)<\/h3>\n<p>Hesap \u00e7izelgeleri<\/p>\n<p>\u015eirketin muhasebe yaz\u0131l\u0131m\u0131 alan\u0131ndaki pazar lideri konumu nedeniyle ve yukar\u0131da belirtilen meslek gruplar\u0131n\u0131n bir temsilcisi olarak kooperatif, hesap tablolar\u0131n\u0131 standartla\u015ft\u0131rma ve s\u00fcrekli geli\u015ftirme g\u00f6revini \u00fcstlenmi\u015ftir.<\/p>\n<p>Datev hesap planlar\u0131, \u015firketlere bir hesap plan\u0131 tasarlamak i\u00e7in \u015fablon ve rehber olarak hizmet eder. \u015eirketler, sosyal kurulu\u015flar veya t\u0131bbi uygulamalar i\u00e7in muhasebe ama\u00e7lar\u0131yla ilgili olabilecek temel hesaplar\u0131 i\u00e7erirler. \u015eirkete \u00f6zel hesap planlar\u0131, gereksiz muhasebe hesaplar\u0131 silinerek veya eksik olanlar eklenerek hesap plan\u0131 temelinde olu\u015fturulabilir.<\/p>\n<p>DATEV standart hesap plan\u0131 \u015firketler i\u00e7in g\u00fcvenilir ve kan\u0131tlanm\u0131\u015f bir yard\u0131mc\u0131 olarak hizmet vermektedir. Her zaman yasal de\u011fi\u015fikliklere uyarlan\u0131rlar.<\/p>\n<p>\u015eirketlere sekt\u00f6rlerinin \u00f6zelliklerine uygun hesap planlar\u0131 sa\u011flamak amac\u0131yla, genel \u00d6\u0130V'lere ek olarak ekonomik sekt\u00f6rlere ve faaliyet alanlar\u0131na \u00f6zel \u00e7\u00f6z\u00fcmler sunulmaktad\u0131r.<\/p>\n<h3>Hesap plan\u0131n\u0131n avantajlar\u0131 nelerdir?<\/h3>\n<p>Bir hesap plan\u0131 \u015firketler i\u00e7in bir\u00e7ok avantaj sunar.<\/p>\n<p>T\u00fcm hesaplar\u0131n ve hesap gruplar\u0131n\u0131n yap\u0131land\u0131r\u0131lm\u0131\u015f sunumu sayesinde, t\u00fcm finansal muhasebe i\u015flemleri <strong>temiz<\/strong> ve <strong>standartla\u015ft\u0131r\u0131lm\u0131\u015f<\/strong> in\u015fa edildi.<\/p>\n<p>Bu, defter tutmay\u0131 daha h\u0131zl\u0131 ve kolay hale getirir.<\/p>\n<p>Standartla\u015ft\u0131r\u0131lm\u0131\u015f hesap planlar\u0131 ayr\u0131ca mali verilerin kar\u015f\u0131la\u015ft\u0131r\u0131labilirli\u011fini ve bilan\u00e7olar\u0131n ve y\u0131ll\u0131k mali tablolar\u0131n haz\u0131rlanmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131r. Ayr\u0131ca vergi beyannamelerinin haz\u0131rlanmas\u0131 i\u00e7in bir temel olu\u015fturur ve ilgili t\u00fcm bilgilerin kaydedilmesini sa\u011flar.<\/p>\n<p>Bir \u015firket, \u00f6rne\u011fin k\u00f6t\u00fcye kullan\u0131m ve doland\u0131r\u0131c\u0131l\u0131\u011f\u0131 \u00f6nlemek amac\u0131yla i\u00e7 kontrol mekanizmalar\u0131 olu\u015fturmak i\u00e7in de bir hesap plan\u0131 kullanabilir.<\/p>\n<p>Ayr\u0131ca, standartla\u015ft\u0131r\u0131lm\u0131\u015f bir temele eri\u015febildikleri i\u00e7in vergi dan\u0131\u015fmanlar\u0131 ve denet\u00e7ilerle i\u015fbirli\u011fini de kolayla\u015ft\u0131r\u0131r. Sonu\u00e7 olarak, \u015feffafl\u0131k, kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik, kontrol ve i\u015fbirli\u011fi a\u00e7\u0131s\u0131ndan \u015firketler i\u00e7in \u00e7ok say\u0131da avantaj vard\u0131r.<\/p>\n<h2>DATEV standart hesap plan\u0131 \u00f6rnekleri<\/h2>\n<ul>\n<li>SKR 03 (a\u00e7\u0131klama y\u00fck\u00fcml\u00fcl\u00fcklerine tabi \u015firketler i\u00e7in - ticaret ve sanayi)<\/li>\n<li>SKR 04 (a\u00e7\u0131klama y\u00fck\u00fcml\u00fcl\u00fcklerine tabi \u015firketler i\u00e7in - sekt\u00f6r)<\/li>\n<li>SKR 14 (tar\u0131m ve ormanc\u0131l\u0131k i\u015fletmeleri i\u00e7in)<\/li>\n<li>SKR 30 (perakende hesap plan\u0131)<\/li>\n<li>SKR 45 (Evler ve sosyal kurumlar)<\/li>\n<li>SKR 49 (dernek hesap plan\u0131)<\/li>\n<li>SKR 51 (motorlu ara\u00e7 ticareti)<\/li>\n<li>SKR 70 (Avusturya ve Almanya i\u00e7in ortak hesap plan\u0131, \u00f6rne\u011fin otel ve catering)<\/li>\n<li>SKR 80 (di\u015f hekimleri)<\/li>\n<li>SKR 81 (Doktorlar)<\/li>\n<li>SKR 99 (kendi kendine i\u015flem i\u00e7in \u00fccretsiz SKR olarak adland\u0131r\u0131l\u0131r)<\/li>\n<li>Avusturya standart hesap plan\u0131<\/li>\n<\/ul>\n<h2>\u015eirketim i\u00e7in hangi hesap plan\u0131n\u0131 se\u00e7meliyim?<\/h2>\n<p>Bir \u015firket i\u00e7in hesap plan\u0131 se\u00e7imi, dikkatle verilmesi gereken \u00f6nemli bir karard\u0131r. Genellikle kapsam ve ayr\u0131nt\u0131 d\u00fczeyi a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6steren birka\u00e7 se\u00e7enek vard\u0131r.<\/p>\n<p>Birine karar vermeden \u00f6nce, \u015firketin ticari faaliyetlerini ve b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131s\u0131n\u0131z.<\/p>\n<p>Baz\u0131lar\u0131 k\u00fc\u00e7\u00fck \u015firketler i\u00e7in daha uygunken, di\u011ferleri daha b\u00fcy\u00fck kurulu\u015flar i\u00e7in daha uygundur. \u015eirketin faaliyet g\u00f6sterdi\u011fi sekt\u00f6r de \u00f6nemli bir rol oynar.<\/p>\n<p>Kural olarak, ana \u015firket ve di\u011fer \u015firketlerle olan y\u00fck\u00fcml\u00fcl\u00fckler veya vergi dan\u0131\u015fman\u0131yla i\u015fbirli\u011fi yoluyla zaten \u00f6nceden belirlenmi\u015f olursunuz.<\/p>\n<p>&nbsp;<\/p>\n<h3>\"Y\u00fczlerce hesapla ne yapmam gerekiyor?\" - Hesap plan\u0131<\/h3>\n<p>Endi\u015felenmeyin - her hesap plan\u0131 teorik olarak 0001-9999 aras\u0131nda on bin hesap i\u00e7erebilir. Ancak kural olarak, \u015firketlerde ilgili muhasebe hesaplar\u0131ndan yaln\u0131zca birka\u00e7 y\u00fcz tanesi kullan\u0131l\u0131r.<\/p>\n<p>\u00d6rne\u011fin, giderek daha ince yap\u0131land\u0131r\u0131lm\u0131\u015f alt hesaplara b\u00f6l\u00fcnerek, farkl\u0131 maliyet t\u00fcrleri farkl\u0131la\u015ft\u0131r\u0131labilir ve daha hedefli bir \u015fekilde analiz edilebilir.<\/p>\n<p>Ancak, bu kadar kapsaml\u0131 bir hesap plan\u0131 k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in genellikle gereksizdir ve y\u00fcksek bir idari y\u00fcke yol a\u00e7ar.<\/p>\n<p>Bu nedenle, bu t\u00fcr \u015firketlerin daha az hesap olu\u015fturarak hesap planlar\u0131n\u0131 basitle\u015ftirmeleri mant\u0131kl\u0131d\u0131r.<\/p>\n<p>Hayatta s\u0131k s\u0131k oldu\u011fu gibi burada da az \u00e7oktur!<\/p>\n<h2>Bir hesap plan\u0131 nas\u0131l d\u00fczenlenir?<\/h2>\n<p>Yap\u0131, a\u015fa\u011f\u0131daki videoda SKR 03 ve 04 \u00f6rne\u011fi kullan\u0131larak a\u00e7\u0131klanmaktad\u0131r. Bunlar Almanya'da en yayg\u0131n kullan\u0131lanlard\u0131r.<\/p>\n<div class=\"brlbs-cmpnt-container brlbs-cmpnt-content-blocker brlbs-cmpnt-with-individual-styles\" data-borlabs-cookie-content-blocker-id=\"youtube-content-blocker\" data-borlabs-cookie-content=\"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class=\"brlbs-cmpnt-cb-preset-c brlbs-cmpnt-cb-youtube\">\n<div class=\"brlbs-cmpnt-cb-thumbnail\" style=\"background-image: url('https:\/\/ralf100m.de\/wp-content\/uploads\/borlabs-cookie\/1\/yt_w60mNegGOfw_hqdefault.jpg')\"><\/div>\n<div class=\"brlbs-cmpnt-cb-main\">\n<div class=\"brlbs-cmpnt-cb-play-button\"><\/div>\n<div class=\"brlbs-cmpnt-cb-content\">\n<p class=\"brlbs-cmpnt-cb-description\">\u015eu anda bir yer tutucu i\u00e7eri\u011fi g\u00f6r\u00fcnt\u00fcl\u00fcyorsunuz <strong>YouTube<\/strong>. As\u0131l i\u00e7eri\u011fe eri\u015fmek i\u00e7in a\u015fa\u011f\u0131daki d\u00fc\u011fmeyi t\u0131klay\u0131n. L\u00fctfen bunu yapt\u0131\u011f\u0131n\u0131zda \u00fc\u00e7\u00fcnc\u00fc taraf sa\u011flay\u0131c\u0131larla veri payla\u015faca\u011f\u0131n\u0131z\u0131 unutmay\u0131n.<\/p>\n<p> <a class=\"brlbs-cmpnt-cb-provider-toggle\" href=\"#\" data-borlabs-cookie-show-provider-information role=\"button\">Daha Fazla Bilgi<\/a> <\/div>\n<div class=\"brlbs-cmpnt-cb-buttons\"> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-unblock role=\"button\">\u0130\u00e7erik engelini kald\u0131r\u0131n<\/a> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-accept-service role=\"button\" style=\"display: inherit\">Gerekli hizmeti kabul edin ve i\u00e7erik engelini kald\u0131r\u0131n<\/a> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-c20172b elementor-widget elementor-widget-text-editor\" data-id=\"c20172b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<h3>SKR 03 hesap plan\u0131ndaki ve SKR 04 hesap plan\u0131ndaki hesap s\u0131n\u0131flar\u0131<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-fc1bc62 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"fc1bc62\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"uael-table-wrapper\">\n<table data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n<thead>\n<tr>\n<th scope=\"col\" data-sort=\"0\">Hesap s\u0131n\u0131f\u0131<\/th>\n<th scope=\"col\" data-sort=\"1\">03<\/th>\n<th scope=\"col\" data-sort=\"2\">04<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-entry=\"1\">\n<td data-title=\"Kontenklasse\">0<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Yat\u0131r\u0131m ve sermaye hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Duran varl\u0131klar<\/td>\n<\/tr>\n<tr data-entry=\"2\">\n<td data-title=\"Kontenklasse\">1<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Finansal ve \u00f6zel hesaplar<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">D\u00f6nen varl\u0131k hesaplar\u0131<\/td>\n<\/tr>\n<tr data-entry=\"3\">\n<td data-title=\"Kontenklasse\">2<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Tahakkuk hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u00d6zkaynak hesaplar\u0131\/bor\u00e7 hesaplar\u0131<\/td>\n<\/tr>\n<tr data-entry=\"4\">\n<td data-title=\"Kontenklasse\">3<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Mal giri\u015fi ve stok hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u00d6d\u00fcn\u00e7 al\u0131nm\u0131\u015f sermaye hesaplar\u0131<\/td>\n<\/tr>\n<tr data-entry=\"5\">\n<td data-title=\"Kontenklasse\">4<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Gider hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\"><b>Faaliyet geliri<\/b><\/td>\n<\/tr>\n<tr data-entry=\"6\">\n<td data-title=\"Kontenklasse\">5<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Gider hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u0130\u015fletme giderleri<\/td>\n<\/tr>\n<tr data-entry=\"7\">\n<td data-title=\"Kontenklasse\">6<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Gider hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u0130\u015fletme giderleri<\/td>\n<\/tr>\n<tr data-entry=\"8\">\n<td data-title=\"Kontenklasse\">7<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">\u00dcr\u00fcn envanterleri<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Di\u011fer gelir ve giderler<\/td>\n<\/tr>\n<tr data-entry=\"9\">\n<td data-title=\"Kontenklasse\">8<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\"><b>Gelir<\/b><\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">\u00dccretsiz hizmetinizde<\/td>\n<\/tr>\n<tr data-entry=\"10\">\n<td data-title=\"Kontenklasse\">9<\/td>\n<td data-title=\"SKR 03 (Prozessgliederungsprinzip)\">Devir, sermaye, d\u00fczeltme ve istatistik hesaplar\u0131<\/td>\n<td data-title=\"SKR 04 (Abschlussgliederungsprinzip)\">Sunum ve istatistiksel hesaplar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<h2>SKR 03 ve SKR 04 hesap planlar\u0131n\u0131n uygulama alanlar\u0131 nelerdir?<\/h2>\n<h3>Standart hesap plan\u0131 SKR 03 ve SKR 04 ayr\u0131nt\u0131l\u0131 olarak<\/h3>\n<p>En yayg\u0131n iki standart hesap plan\u0131, kullan\u0131lan hesap tan\u0131mlamalar\u0131nda hi\u00e7bir farkl\u0131l\u0131k g\u00f6stermez.<\/p>\n<p>Ancak hesaplar\u0131n s\u0131ralamas\u0131 farkl\u0131d\u0131r.<\/p>\n<p>SKR 03 s\u00fcre\u00e7 s\u0131n\u0131fland\u0131rma ilkesini, SKR 04 ise finansal tablo s\u0131n\u0131fland\u0131rma ilkesini takip etmektedir.<\/p>\n<h3>Sonu\u00e7land\u0131rma ilkesi ne anlama gelir? | S\u00fcre\u00e7 organizasyonu ilkesi nedir?<\/h3>\n<div class=\"elementor-element elementor-element-43489bce elementor-widget elementor-widget-text-editor\" data-id=\"43489bce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><strong>Organizasyonel ilkeler<\/strong><\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-a3ee631 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"a3ee631\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"uael-table-wrapper\">\n<table data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n<thead>\n<tr>\n<th scope=\"col\" data-sort=\"0\">Prensip<\/th>\n<th scope=\"col\" data-sort=\"1\">Hesap plan\u0131<\/th>\n<th scope=\"col\" data-sort=\"2\">A\u00e7\u0131klama<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr data-entry=\"1\">\n<td data-title=\"Prinzip\">S\u00fcre\u00e7 organizasyonu ilkesi<\/td>\n<td style=\"text-align: center;\" data-title=\"&lt;keywordmarkbgy&gt;Kontenrahmen&lt;\/keywordmarkbgy&gt;\">03<\/td>\n<td data-title=\"Erkl\u00e4rung\">\n<ul>\n<li>SKR 03 i\u015fin gidi\u015fat\u0131na y\u00f6neliktir.<\/li>\n<li>Hesaplar i\u015fletme prosed\u00fcrlerine g\u00f6re tasnif edilir.<\/li>\n<li>Bireysel hesaplar\u0131n s\u0131ras\u0131, \u015firketteki s\u00fcre\u00e7lerin s\u0131ras\u0131na kar\u015f\u0131l\u0131k gelmelidir.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr data-entry=\"2\">\n<td data-title=\"Prinzip\">Sonu\u00e7land\u0131rma ilkesi<\/td>\n<td style=\"text-align: center;\" data-title=\"&lt;keywordmarkbgy&gt;Kontenrahmen&lt;\/keywordmarkbgy&gt;\">04<\/td>\n<td data-title=\"Erkl\u00e4rung\">\n<ul>\n<li>SKR 04 mali tablolara dayanmaktad\u0131r<\/li>\n<li>Hesaplar, y\u0131ll\u0131k mali tablolar\u0131n (bilan\u00e7o ve gelir tablosu) yap\u0131s\u0131na g\u00f6re s\u0131ralan\u0131r.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>DATEV SKR03 ve SKR04 hesap planlar\u0131 - 2023<\/h2>\n<p>Her ikisi de hem muhasebeciler hem de \u015firketler taraf\u0131ndan kullan\u0131lan \u00f6nemli hesap tablolar\u0131d\u0131r.<\/p>\n<p>SKR 03 \u00e7ift giri\u015fli defter tutmaya g\u00f6re \u00e7al\u0131\u015fan \u015firketler i\u00e7in uygunken, SKR 04 gelir fazlas\u0131 muhasebesi (E\u00dcR) olan \u015firketler, \u00f6rne\u011fin serbest \u00e7al\u0131\u015fanlar i\u00e7in uygundur.<\/p>\n<p>Her ikisi de yap\u0131land\u0131r\u0131lm\u0131\u015f ve sistematik muhasebeyi m\u00fcmk\u00fcn k\u0131lar. Bunlar\u0131 indirmek i\u00e7in \u00e7e\u015fitli se\u00e7enekler vard\u0131r.<\/p>\n<h3>SKR 03 ve SKR 04'\u00fc indirin | Excel'de veya PDF olarak bir hesap plan\u0131n\u0131 nerede bulabilirim?<\/h3>\n<p>Arad\u0131\u011f\u0131n\u0131z\u0131 bulabilece\u011finiz en g\u00fcvenilir yer Datev web sitesidir; burada en yayg\u0131n <a href=\"https:\/\/www.datev.de\/web\/de\/datev-shop\/?query=skr&amp;Berufsgruppe=Steuerberatung&amp;Produktart=Arbeitsmaterial+%26+Hardware&amp;ArbeitsmaterialHardware=%3Ckeywordmarkbgy%3EKontenrahmen%3C\/keywordmarkbgy%3E+(SKR)\" target=\"_blank\" rel=\"noopener\">\u0130ndirmek i\u00e7in SKR<\/a>.<\/p>\n<h2>Sonu\u00e7 | Hangisi do\u011fru | SKR 03 m\u00fc yoksa SKR 04 m\u00fc?<\/h2>\n<p>Hesap tablolar\u0131 konusuna genel anlamda cevap vermek o kadar kolay de\u011fildir. Her iki hesap plan\u0131 da e\u015fit derecede iyidir.<\/p>\n<p>Kural olarak, kurs zaten muhasebeci veya vergi dan\u0131\u015fman\u0131 taraf\u0131ndan belirlenir ve se\u00e7im genellikle sekt\u00f6re \u00f6zg\u00fc gereksinimler taraf\u0131ndan belirlenir.<\/p>\n<p>Ve do\u011frudur - hesap numaralar\u0131 belirleyici de\u011fildir.<\/p>\n<p>Uygulamada, muhasebeciler sadece hesap numaralar\u0131n\u0131 birbirlerine atarlar ve d\u0131\u015far\u0131dan gelenler tamamen bunal\u0131rlar.<\/p>\n<p>Hesap tan\u0131m\u0131 \u00e7ok daha \u00f6nemlidir, \u00e7\u00fcnk\u00fc muhasebe hesaplar\u0131 genellikle t\u00fcm planlarda farkl\u0131 numaralara sahiptir, ancak neredeyse her zaman ayn\u0131 adlara sahiptir.<\/p>\n<p>Yani slogan\u0131m\u0131z - kelime \u00f6\u011frenin - pratik m\u00fckemmelle\u015ftirir.<\/p>\n<p>Ba\u015fka bir \u00e7er\u00e7eveye ge\u00e7in - sorun de\u011fil!<\/p>","protected":false},"excerpt":{"rendered":"<p>Hesap \u00e7er\u00e7evesi nedir | Standart hesap \u00e7er\u00e7evesi | Datev hesap \u00e7er\u00e7evesi SKR 03 ve SKR 04 | Farkl\u0131l\u0131klar? | Hangisini se\u00e7meliyim? | SKR03 ve SKR04'\u00fc indirme <\/p>","protected":false},"author":3,"featured_media":4327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? - Ralf 100M<\/title>\n<meta name=\"description\" content=\"Was ist ein Kontenrahmen | Standard-Kontenrahmen | Datev Kontenrahmen SKR 03 und SKR 04 \u2013 2 g\u00e4ngige Standards | Unterschiede ? | Tipps zu Auswahl und Gebrauch | Welchen soll ich w\u00e4hlen? | Download von SKR03 und SKR04 | Finden Sie hier eine einfache Erkl\u00e4rung zu den gebr\u00e4uchlichen Kontenrahmen in Deutschland.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ralf100m.de\/tr\/hesap-plani-skr-03-ve-skr-04-farklari-nelerdi\u0307r\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kontenrahmen SKR 03 und SKR 04\u00a0| Was sind die Unterschiede? 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