1) Goods of the X entity, which monitors the movements of commercial goods according to the intermittent inventory method balances and transactions of accounts related to purchase / sale as of 31.12.2019 are as follows: Domestic Sales Hs. 19,000 Purchase refund 5.000 Intra semester purchases 12.000 Buying Discount 3.000 Commodities at the beginning of the period 9,000 Returns from Sale Hs. 1000 Sales Discounts Hs. 500 In the census, it was determined that the stock of the enterprise has 3,000 lira of goods. REQUESTED:

a) Calculate the cost of merchandise sold (20 points) b) Edit the journal entry for this. (20 points) c) Calculate the net sales amount and sales profit. (20 points)

2) Enterprise A, its subsidiary owned by 70% of its capital, X A, 50.000 has added the lira share premium to its capital. SUBMISSION: a) Entity A will do (20 points) b) Edit the records to be made by the Subsidiary (X A). (20 points)

DEV SORULARI 1) Ticari mal hareketlerini aralkl envanter yntemine gre izleyen, X iletmesinin mal alm satmyla ilgili hesaplarn bakiyeleri ve ilemler 31.12.2019 tarihi itibariyle aadaki gibidir: Yurt i Satlar Hs. 19.000 Al iadesi 5.000 Dnem ii allar 12.000 Al skontosu 3.000 Dnem ba mal mevcudu 9.000 Sattan adeler Hs. 1.000 Sat skontolar Hs. 500 Yaplan saymda iletmenin deposunda 3.000 liralk mal stou bulunduu belirlenmitir. STENENLER: a) Satlan ticari mallar maliyetini hesaplaynz (20 puan) b) Buna ilikin yevmiye kaydn dzenleyiniz. (20 puan) e) Net sat tutarn ve sat karn hesaplaynz. (20 puan) DEV SORULARI 1) Ticari mal hareketlerini aralkl envanter yntemine gre izleyen, X iletmesinin mal alm satmyla ilgili hesaplarn bakiyeleri ve ilemler 31.12.2019 tarihi itibariyle aadaki gibidir: Yurt i Satlar Hs. 19.000 Al iadesi 5.000 Dnem ii allar 12.000 Al skontosu 3.000 Dnem ba mal mevcudu 9.000 Sattan adeler Hs. 1.000 Sat skontolar Hs. 500 Yaplan saymda iletmenin deposunda 3.000 liralk mal stou bulunduu belirlenmitir. STENENLER: a) Satlan ticari mallar maliyetini hesaplaynz (20 puan) b) Buna ilikin yevmiye kaydn dzenleyiniz. (20 puan) e) Net sat tutarn ve sat karn hesaplaynz. (20 puan)