{"id":51440,"date":"2017-09-30T15:05:25","date_gmt":"2017-09-30T12:05:25","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=51440"},"modified":"2017-10-01T15:06:46","modified_gmt":"2017-10-01T12:06:46","slug":"mahfi-egilmez-butce-finansmaninda-tuhafliklar","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/mahfi-egilmez-butce-finansmaninda-tuhafliklar\/","title":{"rendered":"Mahfi E\u011filmez – B\u00fct\u00e7e Finansman\u0131nda Tuhafl\u0131klar"},"content":{"rendered":"
B\u00fct\u00e7e dengesi konu oldu\u011funda kar\u015f\u0131m\u0131za iki t\u00fcr denge \u00e7\u0131kar: (1) B\u00fct\u00e7e dengesi, (2) Nakit dengesi. B\u00fct\u00e7e dengesi b\u00fct\u00e7e gelirlerinden b\u00fct\u00e7e giderleri d\u00fc\u015f\u00fclerek bulunur. Gelirler giderlerden k\u00fc\u00e7\u00fckse b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131 ortaya \u00e7\u0131kar. B\u00fct\u00e7e dengesinde b\u00fct\u00e7e gelirleri tahsilat esas\u0131na yani kasaya giren para esas al\u0131narak, b\u00fct\u00e7e giderleri ise tahakkuk esas\u0131na yani \u00f6deme yap\u0131lmam\u0131\u015f olsa bile gider karar\u0131na g\u00f6re yaz\u0131l\u0131r. B\u00fct\u00e7e dengesinden hen\u00fcz \u00f6denemedi\u011fi i\u00e7in emanete al\u0131nan paralar ile avans olarak \u00f6dendi\u011fi halde hen\u00fcz b\u00fct\u00e7eye gider yaz\u0131lmam\u0131\u015f olan paralar\u0131n d\u00fc\u015f\u00fclmesi (eklenmesi) ile nakit dengesine ula\u015f\u0131l\u0131r. Uzun d\u00f6nemde bu iki denge birbirine e\u015fitlense de anl\u0131k \u00f6l\u00e7\u00fcmlerde farkl\u0131 \u00e7\u0131kabilir. Hazine\u2019yi ilgilendiren nakit dengesidir. \u00c7\u00fcnk\u00fc finanse etmesi gereken miktar nakit gelir \u2013 gider fark\u0131d\u0131r.<\/p>