AN ALTERNATIVE PAYMENT INSTRUMENT TO THE CHECK ISSUE IN TURKEY: GUARANTEED FUND TRANSFER AND ACCOUNTING RECORDS

Öz

The Guaranteed Fund Transfer product, which could be considered an alternative to post-dated checks, has been evaluated within the scope of this study as a solution to the issues arising from the use of post-dated checks. In the implementation phase, an example case study has been used to record journal entries, considering both the Uniform Chart of Accounts and the draft chart of accounts prepared by the Public Oversight Authority. Subsequently, summary and detailed balance sheets have been prepared based on these journal entries. These balance sheets primarily reflect the company's sales made using post-dated checks. Afterwards, the company's summary and detailed balance sheets have been prepared again under the assumption that Guaranteed Fund Transfer is used as the payment instrument instead of post-dated checks, and the changes in the company's cash ratio, current ratio, acid-test ratio, and stock dependency ratio have been analyzed based on these balance sheets. As a result of the sample application conducted in this study, it has been determined that when businesses conduct sales through the Guaranteed Fund Transfer, the cash ratio is higher compared to sales made with checks.

Anahtar Kelimeler

• Checks
• Public Oversight Authority
• New Draft Chart of Accounts
• Postdated Cheque
• Guaranteed Fund Transfer

Türkiye’de Çek Sorunsalına Alternatif Ödeme Aracı Önerisi: Garantili Fon Transferi Ve Muhasebe Kayıtları

Öz

Çeke alternatif olabilecek Garantili Fon Transferi ürünü bu çalışma kapsamında vadeli çek kullanımına ve yaşanan bu sorunlara alternatif olarak değerlendirilmiştir. Uygulamada Tek Düzen Hesap Planı ve Kamu Gözetim Kurumu’nun yeni hesap plan taslağına göre detay ve özet bilançolar hazırlanmıştır. Hazırlanan özet bilançolar ile işletmenin satışlarını ileri vadeli çek veya garantili fon transferi ödeme aracı ile yapmış olduğu varsayımlarda işletmenin cari oran, asit-test, nakit oran ve stok bağımlılık oranlarındaki değişimler ele alınmıştır. Çalışmada yapılan uygulama sonucunda, işletmelerin GFT aracılığı ile yaptığı çalışmalarda, bilançosunun daha likit olduğu ve nakit oranın, çekli satışa nazaran daha iyi gerçekleştiği tespit edilmiştir.

Anahtar Kelimeler

• Çek
• Kamu Gözetim Kurumu
• Yeni Hesap Taslak Planı
• İleri Vadeli Çek
• Garantili Fon Transferi.

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