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Eğitmen, açılış işlemlerini bitirdikten sonra ticari işlemlerin yemeği defter kayıtlarını yapma konusunu anlatmaktadır.","Videoda, 5 Ekim 2011 tarihinde başlayan beş ticari işlem adım adım yemeği defterine kaydedilmektedir. İlk olarak açılış kaydı yapılmakta, ardından mal alımı, borç senetlerini ödeme, demirbaş alımı ve kredi çekme işlemleri detaylı olarak açıklanmaktadır. Her işlem için hesap kodları, borç-alacak kayıtları ve açıklamalar verilmektedir. Video sonunda, toplam borç ve alacak toplamlarının eşit olduğu (160.000 TL) belirtilerek mizan düzenlerken kullanılabilecek bilgiler sunulmaktadır."]},"endTime":415,"title":"Muhasebe Dersinde Örnek Olay Çözümü","beginTime":0}],"fullResult":[{"index":0,"title":"Muhasebe Dersinin İçeriği","list":{"type":"unordered","items":["Dersin konusu, örnek olayın çözülmesi ve ticari işlemlerin yemeği defter kayıtlarının yapılmasıdır.","Önceki aşamalarda açılış işlemlerinin yapılması, sermaye hesaplanması, tekdüzen hesaplanan hesaplara aktarılması, açılış bilançosunun düzenlenmesi ve hesapların büyük defterlerinin açılması yapılmıştır.","Şimdi ticari işlemlerin kayıtlarına geçiliyor."]},"beginTime":6,"endTime":58,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=6&ask_summarization=1"},{"index":1,"title":"İlk Ticari İşlem","list":{"type":"unordered","items":["5 Ekim 2011 tarihinde 7000 TL tutarındaki malın nakit olarak alınması işlemi kaydediliyor.","Ticari mallar hesabı (153) borçlu olarak 7000 TL kaydedilir çünkü ticari malların artışı borca gelir.","Kasa hesabı (100) alacak olarak 7000 TL kaydedilir çünkü nakit azalışı varlık hesaplarında alacağa gelir."]},"beginTime":58,"endTime":141,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=58&ask_summarization=1"},{"index":2,"title":"İkinci Ticari İşlem","list":{"type":"unordered","items":["10 Ekim 2011 tarihinde Akbank hesabındaki para ile borç senetlerinin ödenmesi işlemi kaydediliyor.","Akbank hesabında (121) 9000 TL para olduğu için borç senetlerinin (320) 9000 TL'lik kısmı ödeniyor.","Akbank hesabı alacak olarak 9000 TL, borç senetleri hesabı borçlu olarak 9000 TL kaydedilir."]},"beginTime":141,"endTime":257,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=141&ask_summarization=1"},{"index":3,"title":"Üçüncü Ticari İşlem","list":{"type":"unordered","items":["15 Ekim 2011 tarihinde 5000 TL tutarındaki demirbaşın nakit olarak alınması işlemi kaydediliyor.","Demirbaşlar hesabı (255) borçlu olarak 5000 TL kaydedilir çünkü demirbaşların artışı borca gelir.","Kasa hesabı (100) alacak olarak 5000 TL kaydedilir çünkü nakit azalışı varlık hesaplarında alacağa gelir."]},"beginTime":257,"endTime":292,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=257&ask_summarization=1"},{"index":4,"title":"Dördüncü Ticari İşlem","list":{"type":"unordered","items":["25 Ekim 2011 tarihinde 24 ay vade ile 10000 TL nakit parayı kredi olarak çekme işlemi kaydediliyor.","Kasa hesabı (100) borçlu olarak 10000 TL kaydedilir çünkü nakit artışı varlık hesaplarında borca gelir.","Banka kredileri hesabı (400) alacak olarak 10000 TL kaydedilir çünkü uzun vadeli borç artışı kaynak hesaplarında alacağa gelir."]},"beginTime":292,"endTime":377,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=292&ask_summarization=1"},{"index":5,"title":"Yemeği Defterinin Toplamı","list":{"type":"unordered","items":["Dört ticari işlem ve bir açılış kaydıyla birlikte yemeği defterinin toplamı hesaplanıyor.","Borç sütunu toplamı 160000 TL, alacak sütunu toplamı 160000 TL olarak eşit çıkıyor.","Yemeği defterinde borç ve alacak toplamlarının eşit olması gerekir, eşit olmadığı zaman kayıtlarda yanlışlık yapılmış demektir."]},"beginTime":377,"endTime":409,"href":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=377&ask_summarization=1"}],"linkTemplate":"/video/preview/1957886384963224690?parent-reqid=1769761678726244-11323358296939669981-balancer-l7leveler-kubr-yp-sas-46-BAL&text=Journal+of+Commerce&t=%%timestamp%%&ask_summarization=1"},"isAdultDoc":false,"relatedParams":{"text":"Solution 6. 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Entries are the initial records of financial transactions in the books of accounts. Each entry consists of a debit and a credit entry, following the dual aspect principle. 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