{"id":3398,"date":"2020-09-06T09:19:21","date_gmt":"2020-09-06T06:19:21","guid":{"rendered":"https:\/\/www.tugim.org\/beta\/?post_type=avada_faq&p=3398"},"modified":"2026-02-24T02:03:31","modified_gmt":"2026-02-23T23:03:31","slug":"dernegin-defter-tutma-esas-ve-usulleri-ve-tutulacak-defterler-ve-tasdik","status":"publish","type":"avada_faq","link":"https:\/\/www.tugim.org\/en\/faq-items\/dernegin-defter-tutma-esas-ve-usulleri-ve-tutulacak-defterler-ve-tasdik\/","title":{"rendered":"Derne\u011fin Defter Tutma Esas ve Usulleri ve Tutulacak Defterler ve Tasdik"},"content":{"rendered":"

Madde 14<\/strong><\/p>\n

Defter tutma esaslar\u0131;<\/p>\n

Dernekte, i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutulur. Ancak, y\u0131ll\u0131k br\u00fct gelirin Dernekler Y\u00f6netmeli\u011finin 31. Maddesinde belirtilen haddi a\u015fmas\u0131 durumunda takip eden hesap d\u00f6neminden ba\u015flayarak bilan\u00e7o esas\u0131na g\u00f6re defter tutulur.<\/p>\n

Bilan\u00e7o esas\u0131na ge\u00e7ilmesi durumunda, \u00fcst \u00fcste iki hesap d\u00f6neminde yukar\u0131da belirtilen haddin alt\u0131na d\u00fc\u015f\u00fcl\u00fcrse, takip eden y\u0131ldan itibaren i\u015fletme hesab\u0131 esas\u0131na d\u00f6n\u00fclebilir.<\/p>\n

Yukar\u0131da belirtilen hadde ba\u011fl\u0131 kalmaks\u0131z\u0131n y\u00f6netim kurulu karar\u0131 ile bilan\u00e7o esas\u0131na g\u00f6re defter tutulabilir.<\/p>\n

Derne\u011fin ticari i\u015fletmesi a\u00e7\u0131lmas\u0131 durumunda, bu ticari i\u015fletme i\u00e7in, ayr\u0131ca Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re defter tutulur.<\/p>\n

Kay\u0131t Usul\u00fc<\/strong><\/p>\n

Derne\u011fin defter ve kay\u0131tlar\u0131 Dernekler Y\u00f6netmeli\u011finde belirtilen usul ve esasa uygun olarak tutulur.<\/p>\n

Tutulacak Defterler<\/strong><\/p>\n

Dernekte, a\u015fa\u011f\u0131da yaz\u0131l\u0131 defterler tutulur.<\/p>\n

a) \u0130\u015fletme hesab\u0131 esas\u0131nda tutulacak defterler ve uyulacak esaslar a\u015fa\u011f\u0131daki gibidir:<\/p>\n

    \n
  1. Karar Defteri: Y\u00f6netim kurulu kararlar\u0131 tarih ve numara s\u0131ras\u0131yla bu deftere yaz\u0131l\u0131r ve kararlar\u0131n alt\u0131 toplant\u0131ya kat\u0131lan \u00fcyelerce imzalan\u0131r.<\/li>\n
  2. \u00dcye Kay\u0131t Defteri: Derne\u011fe \u00fcye olarak girenlerin kimlik bilgileri, derne\u011fe giri\u015f ve \u00e7\u0131k\u0131\u015f tarihleri bu deftere i\u015flenir. \u00dcyelerin \u00f6dedikleri giri\u015f ve y\u0131ll\u0131k aidat miktarlar\u0131 bu deftere i\u015flenebilir.<\/li>\n
  3. Evrak Kay\u0131t Defteri: Gelen ve giden evraklar, tarih ve s\u0131ra numaras\u0131 ile bu deftere kaydedilir. Gelen evrak\u0131n as\u0131llar\u0131 ve giden evrak\u0131n kopyalar\u0131 dosyalan\u0131r. Elektronik posta yoluyla gelen veya giden evraklar \u00e7\u0131kt\u0131s\u0131 al\u0131nmak suretiyle saklan\u0131r.<\/li>\n
  4. \u0130\u015fletme Hesab\u0131 Defteri: Dernek ad\u0131na al\u0131nan gelirler ve yap\u0131lan giderler a\u00e7\u0131k ve d\u00fczenli olarak bu deftere i\u015flenir.<\/li>\n
  5. Al\u0131nd\u0131 Belgesi Kay\u0131t Defteri: Al\u0131nd\u0131 belgelerinin seri ve s\u0131ra numaralar\u0131, bu belgeleri alan ve iade edelerin ad\u0131, soyad\u0131 ve imzalar\u0131 ile ald\u0131klar\u0131 ve iade ettikleri tarihler bu deftere i\u015flenir.<\/li>\n
  6. Demirba\u015f Defteri: Derne\u011fe ait demirba\u015flar\u0131n edinme tarihi ve \u015fekli ile kullan\u0131ld\u0131klar\u0131 veya verildikleri yerler ve kullan\u0131m s\u00fcrelerini dolduranlar\u0131n kay\u0131ttan d\u00fc\u015f\u00fcr\u00fclmesi bu deftere i\u015flenir.<\/li>\n<\/ol>\n

    Al\u0131nd\u0131 Belgesi Kay\u0131t Defteri ile Demirba\u015f Defterinin tutulmas\u0131 zorunlu de\u011fildir.<\/p>\n

    b) Bilan\u00e7o esas\u0131nda tutulacak defterler ve uyulacak esaslar a\u015fa\u011f\u0131daki gibidir:<\/p>\n

      \n
    1. (a) bendinin I, II ve III \u00fcnc\u00fc alt bentlerinde kay\u0131tl\u0131 defterler bilan\u00e7o esas\u0131nda defter tutulmas\u0131 durumunda da tutulur.<\/li>\n
    2. Yevmiye Defteri ve B\u00fcy\u00fck Defter: Bu defterlerin tutulma usul\u00fc ile kay\u0131t \u015fekli Vergi Usul Kanunu ile bu Kanununun Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye istinaden yay\u0131mlanan Muhasebe Sistemi Uygulama Genel Tebli\u011fleri esaslar\u0131na g\u00f6re yap\u0131l\u0131r.<\/li>\n<\/ol>\n

      Defterlerin Tasdiki<\/strong><\/p>\n

      Dernekte, tutulmas\u0131 zorunlu olan defterler (B\u00fcy\u00fck Defter hari\u00e7), kullanmaya ba\u015flamadan \u00f6nce il dernekler m\u00fcd\u00fcrl\u00fc\u011f\u00fcne veya notere tasdik ettirilir. Bu defterlerin kullan\u0131lmas\u0131na sayfalar\u0131 bitene kadar devam edilir ve defterlerin ara tasdiki yap\u0131lmaz. Ancak, bilan\u00e7o esas\u0131na g\u00f6re tutulan Yevmiye Defteri\u2019nin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda, her y\u0131l yeniden tasdik ettirilmesi zorunludur.<\/p>","protected":false},"excerpt":{"rendered":"

      Madde 14 Defter tutma esaslar\u0131; Dernekte, i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutulur. Ancak, y\u0131ll\u0131k br\u00fct gelirin Dernekler Y\u00f6netmeli\u011finin 31. Maddesinde belirtilen haddi a\u015fmas\u0131 durumunda takip eden hesap d\u00f6neminden ba\u015flayarak bilan\u00e7o esas\u0131na g\u00f6re defter tutulur. Bilan\u00e7o esas\u0131na ge\u00e7ilmesi durumunda, \u00fcst \u00fcste iki hesap d\u00f6neminde yukar\u0131da belirtilen haddin alt\u0131na d\u00fc\u015f\u00fcl\u00fcrse, takip eden y\u0131ldan itibaren i\u015fletme hesab\u0131 esas\u0131na […]<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"faq_category":[92],"class_list":["post-3398","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-dernek-tuzugu"],"yoast_head":"\nDerne\u011fin Defter Tutma Esas ve Usulleri ve Tutulacak Defterler ve Tasdik - T\u00dcG\u0130M<\/title>\n<meta name=\"description\" content=\"Derne\u011fin Defter Tutma Esas ve Usulleri ve Tutulacak Defterler ve Tasdik. 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