4. Açılış Kaydı: Yevmiye defterine ilk olarak yani birinci madde olarak açılış bilançosundaki hesapların yazıldığı kayıt yapılır. Bilançonun aktifinde yer alan değerler yevmiye defterinin borcuna, pasifte yer alan değerler ise alacağına kaydedilir. Açılış kaydı yevmiye defterinin 1 numaralı maddesidir.
Yevmiye defterine yapılan kayıtlar ne olursa olsun borç ve alacak toplamlarının mutlaka birbirine eşit olması gereklidir.
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Disclaimer: This article is for informational and educational purposes only. It does not condone or promote piracy. The author and platform are not responsible for any actions taken by readers based on this information. khatrimaza hd movies
Bookmark legal services. Pay a small fee for immense, high-quality libraries. Or simply watch the free, ad-supported content on YouTube or JioCinema. Your personal data, your financial security, and the future of cinema are worth far more than a single illegal download. Bookmark legal services
