BİLANÇOLARDA CARİ ORANIN ÖNEMİ VE HESAPLANMASI

Haluk SÜMER; Ali PEKER

Article Details

BİLANÇOLARDA CARİ ORANIN ÖNEMİ VE HESAPLANMASI

Authors:

Haluk SÜMER | Ali PEKER

Publisher:

Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics:

Management

Journal:

Journal of Accounting and Taxation Studies 2013 Vol.6 Issue 1, pp.47-62

Document Type:

Article

Publication Date:

2/2013

Document Language:

Turkish

Document ID (Org No.):

2000590813

Frequency:

Bi-Annual

eISSN:

2564-6591

pISSN:

1308-3740

Abstract:

 

Ratio analysis is a commonly used method in financial statement analysis.
In ratio analysis, one of the most prominent ratios used to measure the
ability to pay current liabilities is the current ratio. Although current ratio
seems as a simple ratio where current assets are compared to current
liabilities, there are many issues to be considered in its calculation. The
formula of the ratio is known however; the ratio gives different results
for financial statement that are prepared under different accounting principles. In this article, details of the current ratio together with the issues
to be considered in its calculation are examined for financial statements
prepared according to the uniform chart of accounts and tax procedural
code, and for financial statements prepared according to TFRSs.

 

Finansal tablo analizinde yaygın olarak kullanılan yöntemlerden biri olan
oran analizinde kısa vadeli borç ödeme gücünü gösteren, en bilinen oran
“Cari Oran” dır. Cari oran dönen varlıklarla kısa vadeli yabancı yükümlülüklerin
karşılaştırıldığı basit bir oran gibi görülse de hesaplanmasında dikkat
edilmesi gereken bir çok husus vardır. Oranın formülü belli olsa da değişik
muhasebe prensiplerine göre hazırlanmış mali tablolarda aynı oran farklı
sonuçlar verebilmektedir. Bu makalede cari oranın detayları ile hesaplanmasında
dikkat edilmesi gereken hususlarTek Düzen Hesap Planı’na, Vergi
Usul Kanuna göre ve TFRS’ye göre hazırlanmış mali tablolar açısından incelenmiştir.

Article Details

BİLANÇOLARDA CARİ ORANIN ÖNEMİ VE HESAPLANMASI

Authors: Haluk SÜMER | Ali PEKER

Publisher: Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics: Management

Journal: Journal of Accounting and Taxation Studies 2013 Vol.6 Issue 1, pp.47-62

Document Type: Article

Publication Date: 2/2013

Document Language: Turkish

Document ID (Org No.): 2000590813

Frequency: Bi-Annual

eISSN: 2564-6591

pISSN: 1308-3740

Issues

Authors:

Haluk SÜMER | Ali PEKER

Publisher:

Ankara Serbest Muhasebeci Mali Müşavirler Odası

Main Topics:

Management

Journal:

Journal of Accounting and Taxation Studies 2013 Vol.6 Issue 1, pp.47-62

Document Type:

Article

Publication Date:

2/2013

Document Language:

Turkish

Document ID (Org No.):

2000590813

Frequency:

Bi-Annual

eISSN:

2564-6591

pISSN:

1308-3740