Bankalarda Personellere Kullandırılan Kredilerin Muhasebeleştirilmesi

Kartal, Mustafa Tevfik; Çelikdemir, Neşe Çoban

doi:10.33203/mfy.357416

Cited by 2 publications

(2 citation statements)

References 3 publications

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“…They are generally used up to several times the regular income of consumers. Consumer loans are not subject to any tax, duty or fee exemption, except for stamp duty, and the Resource Utilization Support Fund (RUSF-KKDF) and Bank and Insurance Transaction Tax (BITT-BSMV) are deducted over interest (Kartal and Çelikdemir, 2018).…”

Section: Personal Consumer Loanmentioning

confidence: 99%

Evaluation of the Increase in Personal Consumer Loans and Credit Card Usage After the Covid-19 Pandemic: The Case of Turkey

BAKKALOĞLU

2023

Nişantaşı Üniversitesi Sosyal Bilimler Dergisi

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Pandemics on a global scale always bring along important economic crises. The basis of this is the loss of workforce and the adverse effect the supply chain undertakes. Consumer loans and credit cards are the first products that individuals tend to use in order to overcome the difficulties they face while meeting their financial needs, even after the loss of workforce. This study has been carried out to determine the level of tendency of individuals to loan products in the solution of severe financial problems created by the Covid-19 Pandemic. In order to achieve this, the data published by the Banking Regulation and Supervision Agency on a monthly basis, from the first quarter of 2017 until the end of the first quarter of 2022, have been used. At the end of the study, when the data obtained have been evaluated it is seen that there was a great trend towards related credit products from the first days of the Covid-19 Pandemic. It is expected that the data obtained in the study will contribute to the understanding of the importance of the banking system and a better understanding of the economic effects of the pandemic.

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Section: Personal Consumer Loanmentioning

confidence: 99%

Evaluation of the Increase in Personal Consumer Loans and Credit Card Usage After the Covid-19 Pandemic: The Case of Turkey

BAKKALOĞLU

2023

Nişantaşı Üniversitesi Sosyal Bilimler Dergisi

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“…Ulusal literatürde bankalar tarafından gerçekleştirilen muhasebe işlemlerine yönelik çeşitli akademik çalışmalar yer almaktadır. Bu çalışmaların kapsamı incelendiğinde genel olarak bireysel veya tüzel kredi veya kredi kartlarına ilişkin işlemlerin (Çakalı, 2022;Kaban ve Topçu, 2020;Küçük, 2018;Kartal, 2017), mevduat veya altın bankacılığı hesaplarının (Canbaz ve Suner, 2019;Çoban Çelikdemir ve Çetin, 2016), TFRS-9 kapsamında gerçekleştirilen işlemlerin (Çifci, 2021;Süner, 2020) yabancı para cinsinden işlemlerin (Küçüker ve Demirci, 2021), fon transfer işlemlerinin (Çelenk ve Tağtekin, 2021) ve sunulan ürün ve hizmetlere yönelik masraf ve komisyonların (Özdemir, 2015) muhasebeleştirilmesine yönelik oldukları görülmektedir.…”

Section: Li̇teratür Taramasiunclassified

Accounting Principles of Exchange Rate Protected Turkish Lira Deposit Accounts

ÇAKALI¹,

BALOĞLU

2022

Pamukkale Üniversitesi İşletme Araştırmaları Dergisi

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Exchange rate protected deposit account is a product that came into our lives at the end of 2021 in order to prevent the grievances of deposit and participation account holders as a result of the sharp rise in foreign exchange rates, to prevent fluctuations in exchange rates and to ensure financial stability. Both real and legal persons can benefit from the product in question, the implementation principles of which are determined by the Ministry of Treasury and Finance. The objective of this study is to explain the accounting principles of the transactions made from the exchange rate protected deposit account. For this purpose, journal entries that should be made by both legal customers and banks are explained based on application examples. No study has been found in the national literature on the accounting of transactions related to exchange rate protected deposit accounts by banks. In this sense, it is aimed to contribute to the literature with this study.

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Bankalarda Personellere Kullandırılan Kredilerin Muhasebeleştirilmesi

Cited by 2 publications

References 3 publications

Evaluation of the Increase in Personal Consumer Loans and Credit Card Usage After the Covid-19 Pandemic: The Case of Turkey

Evaluation of the Increase in Personal Consumer Loans and Credit Card Usage After the Covid-19 Pandemic: The Case of Turkey

Accounting Principles of Exchange Rate Protected Turkish Lira Deposit Accounts

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