BÖLÜM 1 VARLIKLAR İNGİLİZCE
(Turkish Uniform Accounting System)
BALANCE SHEET
ASSETS
I. CURRENT ASSETS
A. Liquid Assets
1. Cash
2. Cheques Received
3. Banks
4. Cheques Given and Payment Orders (-)
5. Other Liquid Assets
B. Marketable Securities
1. Share Certificates
2. Private Sector Bonds and Notes
3. Public Sector Bonds and Notes
4. Other Marketable Securities
5. Provision for Decrease in Value of Marketable Securities (-)
C. Trade Receivables
1. Customers
2. Notes Receivables
3. Rediscount on Notes Receivables (-)
4. Deposits and Guarantees Given
5. Doubtful Trade Receivables
6. Provision for Doubtful Trade Receivables (-)
D. Other Receivables
1. Due from Shareholders
2. Due from Affiliates
3. Due from subsidiaries
4. Due from Personnel
5. Other Receivables
6. Rediscounts on Other Notes Receivable (-)
7. Other Doubtful Receivables
8. Provision for Other Doubtful Receivables (-)
E. Inventories
1. Raw Material and Supplies
2. Semi – finished Goods in Production
3. Finished Goods
4. Merchandise
5. Other Inventories (-)
6. Provision for Inventories (-)
7. Advances Given For Purchases
F. Contract Progress Costs
1. Contract Progress Costs
2. Advances Given to Sub-Contractors
G. Prepaid Expenses and Income Accruals
1. Prepaid Expenses for Future Months
2. Income Accruals
H. Other Current Assets
1. Deferred VAT
2. Deductible VAT
3. Other VAT
4. Prepaid Taxes and Funds
5. Work Advances
6. Advances to Personnel
7. Inventory Shortages
8. Other Current Assets
9. Provision for Other Current Assets (-)
II. LONG TERM ASSETS
A. Trade Receivables
1. Customers
2. Notes Receivables
3. Rediscount on Notes Receivables (-)
4. Deposits and Guarantees Given
5. Provision for Doubtful Receivables (-)
B. Other Receivables
1. Due from Shareholders
2. Due from Affiliates
3. Due from subsidiaries
4. Due from Personnel
5. Other Receivables
6. Rediscounts on Other Notes Receivable (-)
7. Provision for Other Doubtful Receivables (-)
C. Financial Fixed Assets
1. Long Term Securities
2. Decrease in Value of Securities (-)
3. Affiliates
4. Capital Commitments for Affiliates (-)
5. Decrease in Value of Affiliates Shares (-)
6. Subsidiaries
7. Capital Commitments for Subsidiaries (-)
8. Decrease in Value of Subsidiaries Shares
9. Other Financial Fixed Assets
10. Decrease in Value of Other Financial Fixed Assets (-)
D. Tangible Fixed Assets
1. Land
2. Land Improvements
3. Buildings
4. Plant, Machinery and Equipment
5. Motor Vehicles
6. Furniture and Fixtures
7. Other Tangible Fixed Assets
8. Accumulated Depreciation (-)
9. Construction in Progress
10. Advances Given
E. Intangible Assets
1. Rights
2. Goodwill
3. Establishment and Formation Expenses
4. Research and Development Expenses
5. Special Cost
6. Other Intangible Fixed Assets
7. Accumulated Amortization (-)
8. Advances to Suppliers
F. Assets Subject to Amortization
1. Exploration / Research Expenses
2. Preparation and Development Expenses
3. Other Amortizable Assets
4. Accumulated Amortization (-)
5. Advances to Suppliers
G. Prepaid Expenses and Accrued Income
1. Prepaid Expenses for Future Years
2. Income Accruals
H. Other Fixed Assets
1. Deductible VAT In Future Years
2. Other VAT
3. Inventories for Future Years
4. Inventories and Tangible Fixed Assets to be Sold
5. Prepaid Expenses and Funds
6. Other Fixed Assets
7. Decrease in Value of Stocks (-)
8. Accumulated Depreciation (-)
TOTAL ASSETS
