{"id":48700,"date":"2013-12-27T23:51:14","date_gmt":"2013-12-27T21:51:14","guid":{"rendered":"http:\/\/www.sorubak.com\/blog\/?p=48700"},"modified":"2013-12-27T23:51:14","modified_gmt":"2013-12-27T21:51:14","slug":"sirketler-muhasebesi-dersi-1-donem-2-yazili-sorulari-2013-2014","status":"publish","type":"post","link":"https:\/\/www.sorubak.com\/blog\/sirketler-muhasebesi-dersi-1-donem-2-yazili-sorulari-2013-2014.html","title":{"rendered":"\u015firketler muhasebesi dersi 1.d\u00f6nem 2.yaz\u0131l\u0131 sorular\u0131 2013-2014"},"content":{"rendered":"

Yaz\u0131l\u0131n\u0131n G\u00f6rselli ve Tam Halini \u0130ndirmek \u0130\u00e7in TIKLAYINIZ<\/a><\/p>\n

\u015eirketler Muhasebesi Gruplu Yaz\u0131l\u0131 S\u0131nav Sorular\u0131<\/b><\/p>\n

\nT\u0130CARET MESLEK L\u0130SES\u0130 \u015e\u0130RKETLER MUHASEBES\u0130 DERS\u0130<\/b><\/p>\n

\n

1.D\u00d6NEM 2. YAZILI ORTAK SINAV SORULARI<\/b><\/p>\n

S-1 AL\u0130 BULUT ve ortaklar\u0131 koll. \u015eti 2 ortakl\u0131 olup, sermaye paylar\u0131 e\u015fittir. (2. Ortak ise CEM BULUT) 50.000TL sermaye ile kurulmu\u015f, ortaklar sermaye paylar\u0131n\u0131n 30.000TL sini nakit olarak 01.11.2011 tarihinde yerine getirmi\u015fler. Taahh\u00fctlerinin geri kalan\u0131n\u0131 daha sonraki aylarda yerine getireceklerdir.<\/p>\n

\u0130STENEN: Ortaklar\u0131n sermaye taahh\u00fct kayd\u0131 ile \u00f6deme kayd\u0131n\u0131 yap\u0131n\u0131z? 20puan<\/span><\/p>\n

\u00a0<\/b>www.sorubak.com<\/a><\/p>\n

S-2-ASLAN ATE\u015e ve orta\u011f\u0131 KOMAND\u0130T \u015eT\u0130. Sermayesi 40.000 TL dir. 2010 y\u0131l\u0131 d\u00f6nem net k\u00e2r\u0131 20.000 TL dir. S\u00f6zle\u015fme gere\u011fi k\u00e2r ortaklar aras\u0131nda sermaye paylar\u0131na g\u00f6re da\u011f\u0131t\u0131lacakt\u0131r. Ortaklar\u0131n sermaye paylar\u0131 ise;\u00a0Komandite ortak Aslan Ate\u015f 25.000,\u00a0Komanditer ortak Ahmet Ate\u015f 15.000 TL\u00a0dir. Ortaklara paylar\u0131 06.12.2011 tarihinde \u015firket taraf\u0131ndan pe\u015fin \u00f6denmi\u015ftir.<\/p>\n

\u0130STENEN<\/b>: ortaklar\u0131n k\u00e2r paylar\u0131n\u0131 hesaplay\u0131n\u0131z ve kar da\u011f\u0131t\u0131m\u0131na ait yevmiye kayd\u0131n\u0131 yap\u0131n\u0131z? 20 puan.<\/p>\n

\u00a0<\/b><\/p>\n

S-3- Ay\u015fe \u00d6Z ve Ort. Koll. \u015eirketinin toplam sermayesi 72.000 TL dir. Ortaklar\u0131n sermaye paylar\u0131 e\u015fittir. Ay\u015fe \u00d6z ve Burak \u00d6z 5.10.2011 tarihinde sermayelerini toplam 16.000 TL azaltmaya karar vermi\u015fler ve yasal i\u015flemleri tamamlam\u0131\u015flard\u0131r. Ortaklar azalt\u0131lan sermaye paylar\u0131n\u0131 \u015firketten 06.12.2011 tarihinde pe\u015fin olarak tahsil etmi\u015flerdir.<\/p>\n

\u0130STENEN: Sermaye azaltma kayd\u0131na ait yevmiye kayd\u0131n\u0131 yap\u0131n\u0131z? 20 puan<\/span><\/p>\n

 <\/p>\n

S-4- Komandit \u015firketlerin \u00f6zelliklerini yaz\u0131n\u0131z?10P<\/p>\n

 <\/p>\n

S-5- Komandit \u015firketlerde k\u00e2r da\u011f\u0131t\u0131m\u0131 s\u00f6zle\u015fmede belirtilmemi\u015fse hangi esaslara g\u00f6re da\u011f\u0131t\u0131l\u0131r yaz\u0131n\u0131z?\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..10p<\/p>\n

S-6- \u015eirketler sadece d\u0131\u015far\u0131dan ortak almak suretiyle sermaye art\u0131rabilirler?\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-7- Komandit \u015firketlerde komanditer orta\u011f\u0131n rekabet yasa\u011f\u0131 vard\u0131r?\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-8- \u015eah\u0131s \u015firketlerinde kararlar oy \u00e7oklu\u011fu ile al\u0131n\u0131r?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-9- Komandit \u015firketler i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutarlar?\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

\u00a0<\/b><\/p>\n

T\u0130CARET MESLEK L\u0130SES\u0130 \u015e\u0130RKETLER MUHASEBES\u0130 DERS\u0130<\/b><\/p>\n

1.D\u00d6NEM 2. YAZILI ORTAK SINAV SORULARI<\/b><\/p>\n

S-1- Burak Can ve orta\u011f\u0131 kom. \u015eirketi 2010 y\u0131l\u0131 d\u00f6nem zarar\u0131 20.000 TL dir. S\u00f6zle\u015fmeye g\u00f6re zarar ortaklar aras\u0131nda sermaye paylar\u0131 oran\u0131nda da\u011f\u0131t\u0131lacakt\u0131r. Ortaklar\u0131n zarar paylar\u0131 05.12.2011 tarihinde ortaklardan pe\u015fin olarak tahsil edilmi\u015ftir.\u00a0 Ortaklar\u0131n sermaye paylar\u0131 ise; Komandite ortak Burak Can 60.000 TL, Komanditer ortak U\u011fur Ak\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40.000 TL<\/p>\n

\u0130STENEN<\/span><\/b>: \u015eirketin Zarar da\u011f\u0131t\u0131m\u0131na ait hesaplamalar\u0131 yaparak muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z<\/span>?<\/p>\n

S-2- BU\u011eRA DEM\u0130R ve ortaklar\u0131 Koll. \u015eti. \u0130\u015fletme sermayesini 20.000 TL art\u0131rmaya karar vermi\u015fler ve \u015firket d\u0131\u015f\u0131ndan Mehmet G\u00dcL ad\u0131nda bir ki\u015fiyi ortak alm\u0131\u015flar ve gerekli yasal i\u015flemler tamamlanm\u0131\u015ft\u0131r. Yeni ortak Mehmet G\u00dcL Sermaye taahh\u00fcd\u00fcn\u00fcyar\u0131s\u0131n\u0131 Ticari Mal, kalan\u0131 i\u00e7in ise \u00c7ek vererek\u00a0yerine getirmi\u015ftir.\u00a0\u0130STENEN<\/span><\/b>: Yeni orta\u011f\u0131n sermaye taahh\u00fct kayd\u0131 ile \u00f6deme kayd\u0131n\u0131 yap\u0131n\u0131z?<\/span>\u00a0<\/span>20puan<\/p>\n

S-3- Buse Ba\u015fkan ve ortaklar\u0131 kom. \u015eti. ortaklar\u0131ndan komanditer Bar\u0131\u015f \u015eahin 05.11.2011 tarihinde \u015firketten ayr\u0131lm\u0131\u015f ve sermaye pay\u0131 ise 9.000 TL dir Sermaye pay\u0131 05.12.2011 tarihinde pe\u015fin \u00f6denmi\u015ftir. Ayr\u0131lan orta\u011fa ait tahakkuk ve \u00f6deme muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z? 20 puan
\nS-4-Kollektif \u015firketlerde sermaye art\u0131rma nedenlerini yaz\u0131n\u0131z? 10p<\/p>\n

 <\/p>\n

S-5- Komanditer orta\u011f\u0131n \u00f6zelliklerini yaz\u0131n\u0131z?10p\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S-6-\u015eah\u0131s \u015firketlerinde ortaklar gelir vergisi m\u00fckellefidir?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-7- \u015eirket zarar ederse da\u011f\u0131t\u0131m\u0131 e\u015fit \u015fekilde yap\u0131l\u0131r?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-8- Komandit \u015firketlerde komanditer ortak \u015firketten ayr\u0131l\u0131rsa \u015firket kolektif \u015firket say\u0131l\u0131r?\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-9-Sermaye \u015firketlerinde sermaye paylar\u0131 paylara b\u00f6l\u00fcnm\u00fc\u015ft\u00fcr \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

T\u0130CARET MESLEK L\u0130SES\u0130 \u015e\u0130RKETLER MUHASEBES\u0130 DERS\u0130<\/b><\/p>\n

1.D\u00d6NEM 2. YAZILI ORTAK SINAV SORULARI<\/b><\/p>\n

S-1- Canan BAL ortaklar\u0131 koll. \u015eti 2010 y\u0131l\u0131nda 10.000 TL zarar etmi\u015ftir. S\u00f6zle\u015fmeye g\u00f6re zarar ortaklara sermaye paylar\u0131na g\u00f6re da\u011f\u0131t\u0131lacakt\u0131r? Ortaklar\u0131n sermaye paylar\u0131: \u00a0\u00a0\u00a0\u00a0 Canan BAL\u00a0 28.000 TL, Cenk CAN 12.000 TL Zarar paylar\u0131 06.12.2011 tarihinde ortaklardan pe\u015fin tahsil edilmi\u015ftir.<\/p>\n

\u0130STENEN: Zarar\u0131 Ortaklar\u0131n sermaye paylar\u0131na g\u00f6re hesaplay\u0131n\u0131z ve yevmiye kayd\u0131n\u0131 yap\u0131n\u0131z? 20 puan<\/p>\n

S-2- Cansu CAN ve ortaklar\u0131 KOMAND\u0130T \u015firketi 06.04.2011 tarihinde sermaye art\u0131rmak amac\u0131yla Cemil CANLI isimli ki\u015fiyi Komandite ortak olarak almaya karar vermi\u015fler, yasal i\u015flemleri tamamlam\u0131\u015flar. Yeni ortak 15.000 TL sermaye taahh\u00fcd\u00fcnde bulunmu\u015f; 9.000 TL pe\u015fin \u00f6demi\u015f, kalan\u0131na da ticari mal vererek yerine getirmi\u015ftir.<\/p>\n

\u0130STENEN:<\/span><\/b>\u00a0<\/span>Yeni ortak al\u0131m\u0131na ili\u015fkin taahh\u00fct ve \u00f6demeye ait muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z? 20 puan<\/span><\/p>\n

S-3- Cenk Ba\u015fkan ve ortaklar\u0131 kom. \u015eti. ortaklar\u0131ndan komanditer Cemil Can\u00a0 05.11.2011 tarihinde \u015firketten ayr\u0131lm\u0131\u015f ve sermaye pay\u0131 ise 6.000 TL dir Sermaye pay\u0131 05.12.2011 tarihinde pe\u015fin \u00f6denmi\u015ftir.<\/p>\n

\u0130STENEN<\/span><\/b>: Ayr\u0131lan orta\u011fa ait tahakkuk ve \u00f6deme muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z<\/span>? 20 puan<\/p>\n

 <\/p>\n

S-4-Kollektif \u015firketlerde sermaye art\u0131rma nedenlerini yaz\u0131n\u0131z?10p<\/p>\n

S-5- Komandite orta\u011f\u0131n \u00f6zelliklerini belirtiniz?10p<\/p>\n

S-6- \u00d6nceki d\u00f6neme ait zararlar \u201c570 GE\u00c7M\u0130\u015e YIL ZARARLAR HS.\u201d Da takip edilir?\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-7- Adi \u015firketler bor\u00e7lar kanunu h\u00fck\u00fcmlerine g\u00f6re kurulurlar?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-8-Sermaye \u015firketlerinde kararlar oy birli\u011fi ile al\u0131n\u0131r?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-9- Komandit \u015firketlerde ortaklarca haz\u0131rlanan s\u00f6zle\u015fme \u015firket merkezinin bulundu\u011fu yer noterine onaylat\u0131l\u0131r? \u00a0 (D)\u00a0\u00a0 (Y) 5p<\/p>\n

T\u0130CARET MESLEK L\u0130SES\u0130 \u015e\u0130RKETLER MUHASEBES\u0130 DERS\u0130<\/b><\/p>\n

1.D\u00d6NEM 2. YAZILI ORTAK SINAV SORULARI<\/b><\/p>\n

S-1- D\u0130LEK ATE\u015e ve ortaklar\u0131 Kollektif \u015eirketinin sermayesi 160.000 TL dir. Ortaklar\u0131n sermaye paylar\u0131\u00a0 Dilek Ate\u015f 100.000 TL\u00a0 Do\u011fan OK 60.000TL dir<\/p>\n

2010 y\u0131l\u0131 d\u00f6nem net k\u00e2r\u0131 ise 40.000 TL dir. S\u00f6zle\u015fme gere\u011fi k\u00e2r ortaklar\u0131n sermaye paylar\u0131na g\u00f6re da\u011f\u0131t\u0131lacakt\u0131r.<\/p>\n

Ortaklara k\u00e2r paylar\u0131 bankadan \u00f6denmi\u015ftir.<\/b><\/p>\n

\u0130STENEN: K\u00e2r da\u011f\u0131t\u0131m\u0131na ait hesaplamalar\u0131 yaparak muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z?<\/span>\u00a020 puan<\/p>\n

 <\/p>\n

S-2- Demir Y\u0131ld\u0131z ve ortaklar\u0131 Komandit \u015firketi ortaklar\u0131ndan Komandite MERT \u00c7ALI\u015eMAZ 06.04.2011 tarihinde ortakl\u0131ktan ayr\u0131lm\u0131\u015ft\u0131r. Orta\u011f\u0131n sermaye pay\u0131 16.000 TL dir Ayr\u0131lan orta\u011f\u0131n sermaye pay\u0131 pe\u015fin olarak 06.12.2011 tarihinde \u00f6denmi\u015ftir. \u0130STENEN: Muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z<\/span>? 20 puan.<\/p>\n

 <\/p>\n

S-3- Davut Durmaz ve ortaklar\u0131 kom. \u015eti. ortaklar\u0131ndan komanditer ort. Duran Uzun ad\u0131nda 05.11.2011 tarihinde \u015firkette ortak olmu\u015f\u00a0 ve sermaye pay\u0131 ise 5.000 TL dir Sermaye pay\u0131 05.12.2011 tarihinde pe\u015fin \u00f6demi\u015ftir.\u00a0\u0130STENEN: yeni orta\u011fa ait taahh\u00fct ve \u00f6deme muhasebe kayd\u0131n\u0131 yap\u0131n\u0131z<\/span>? 20 puan<\/p>\n

S-4-Komandit \u015firketlerin kurulu\u015f a\u015famalar\u0131n\u0131 yaz\u0131n\u0131z? 10p<\/p>\n

S-5- Kollektif \u015firketlerde sermaye azalma nedenlerini yaz\u0131n\u0131z?10p<\/p>\n

S-6-Ortaklar aras\u0131nda s\u00f6zle\u015fme olmasa dahi taraflar\u0131n anla\u015fmas\u0131 halinde \u015fah\u0131s \u015firketi kurulabilir?\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

s-7- Sermaye \u015firketlerinde\u00a0 ortaklar\u0131n sorumlulu\u011fu \u015firkete verdikleri sermaye ile s\u0131n\u0131rl\u0131d\u0131r?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y) 5p<\/p>\n

S-8-Komandit \u015firket ortaklar\u0131 kurumlar vergisi m\u00fckellefidir?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (D)\u00a0\u00a0\u00a0\u00a0 (Y ) 5p<\/p>\n

S-9- \u015eirketlerin kurulu\u015funda ortaklar\u0131n sermaye taahh\u00fctleri \u201c501 \u00d6DENMEM\u0130\u015e SERMAYE HS.\u201d Da izlenir\u00a0\u00a0\u00a0\u00a0 (D)\u00a0 (Y) 5p<\/p>\n

Dok\u00fcman\u0131n Tam Halini \u0130ndirmek \u0130\u00e7in TIKLAYINIZ<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Yaz\u0131l\u0131n\u0131n G\u00f6rselli ve Tam Halini \u0130ndirmek \u0130\u00e7in TIKLAYINIZ \u015eirketler Muhasebesi Gruplu Yaz\u0131l\u0131 S\u0131nav Sorular\u0131 T\u0130CARET MESLEK L\u0130SES\u0130 \u015e\u0130RKETLER MUHASEBES\u0130 DERS\u0130 1.D\u00d6NEM 2. YAZILI ORTAK SINAV SORULARI S-1 AL\u0130 BULUT ve ortaklar\u0131 koll. \u015eti 2 ortakl\u0131 olup, sermaye paylar\u0131 e\u015fittir. (2. Ortak ise CEM BULUT) 50.000TL sermaye ile kurulmu\u015f, ortaklar sermaye paylar\u0131n\u0131n 30.000TL sini nakit olarak … Devam\u0131n\u0131 oku…<\/a><\/p>\n","protected":false},"author":1686,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13370],"tags":[17856,17855],"_links":{"self":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/48700"}],"collection":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/users\/1686"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/comments?post=48700"}],"version-history":[{"count":0,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/posts\/48700\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/media?parent=48700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/categories?post=48700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sorubak.com\/blog\/wp-json\/wp\/v2\/tags?post=48700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}