{ "article_id": 1139, "public_id": "e11aa092-4814-4b3c-bb4f-a608e4a3e7af", "internal_identifier": null, "source_identifier": "43:12", "status": "published", "type": "research_article", "title": "Kuyumculuk Muhasebesi", "title_secondary": null, "abstract": "Değerli metal ve taşlardan yapılan süs eşyası anlamına gelen kuyum kelimesinden türeyen kuyumculuk kavramı; değerli metallerin titizlikle işlenmesi, değerli süs eşyalarının şekillendirilmesi, montürle çerçevelendirilmesi, değerli taşlar ile çeşitli yöntemler kullanılarak birleştirilmesi işlemlerinin yapıldığı bir zanaat olarak tanımlanabilir. Türk ticaretinde önemli bir yer tutan kuyumculuk sektörü her açıdan olduğu gibi muhasebe açısından da kendine has özellikleri, uygulamaları olan bir sektördür. Bu çalışmanın amacı; kuyumculuk sektöründeki özellikli muhasebe işlemlerinin ve alım satım ile iştigal eden işletmelerin ticari faaliyetlerine ilişkin muhasebe uygulama süreçlerinin açıklanmasıdır. Literatürde yapılan incelemeler neticesinde kuyumculuk sektöründe altın, gümüş ve değerli taşların ticari faaliyetlerinin muhasebeleştirilmesine ilişkin yeterli çalışma olmaması, yapılan çalışmaların öncelikli noktasının vergilendirme, stok değerleme vb konuların olması, bu çalışmanın ayırt edici özelliğidir. Kuyumculuk sektörü için uygulanan mevzuata göre altın ayar, milyem ve ons gibi kuyumculuk hesaplamaları, kuyumculuk sektöründe altın, gümüş ve kıymetli taşların Vergi Usul Kanunu (VUK) ve Katma Değer Vergisi (KDV) açısından değerlendirilmesi, kuyumculuk işletmelerinde ticari mal olarak alınıp satılan hurda ve külçe altın alım satımı gibi kuyumcu işletmelerde sıklıkla karşılaşılan ve özellik arz eden işlemelerin muhasebe kayıt süreçleri uygulamalı olarak çalışmada açıklanmıştır. Bu çalışma; kuyumculuk sektöründe; yasa ve mevzuatlarla ilgili birçok özellikli duruma ait muhasebe süreçlerinin uygulamalı olarak açıklamasını içermesi açısından da önemlidir.", "language": "tr", "english_title": "Jewelry Accounting", "english_abstract": "The concept of jewelry making, derived from the word \"kuyum\" (jewelry), meaning ornaments made from precious metals and stones, can be defined as a craft involving the meticulous processing of precious metals, the shaping of precious ornaments, their framing with settings, and the combination of precious stones using various methods. The jewelry sector, which holds a significant place in Turkish trade, is a sector with its own unique characteristics and practices, including accounting. The aim of this study is to explain the specific accounting procedures in the jewelry sector and the accounting application processes related to the commercial activities of businesses engaged in buying and selling. Literature reviews revealed a lack of sufficient studies on the accounting of commercial activities involving gold, silver, and precious stones in the jewelry sector; existing studies primarily focus on taxation, inventory valuation, etc., which is a distinguishing feature of this study. This study explains, through practical examples, the accounting processes for frequently encountered and distinctive transactions in the jewelry sector, such as gold purity, fineness, and ounce calculations; the evaluation of gold, silver, and precious stones in the jewelry sector from the perspective of the Tax Procedure Law (VUK) and Value Added Tax (VAT); and the buying and selling of scrap and bullion gold as commercial goods in jewelry businesses. This study is also important because it includes a practical explanation of accounting processes related to many specific situations concerning laws and regulations in the jewelry sector.", "doi": null, "doi_url": null, "resource_url": "https://www.set-science.com/a/e11aa092-4814-4b3c-bb4f-a608e4a3e7af", "pdf_url": "https://www.set-science.com/a/e11aa092-4814-4b3c-bb4f-a608e4a3e7af/pdf", "og_image": "https://www.set-science.com/assets/img/og-card-v2.png", "authors": [ { "public_id": "cd94c611-fbde-4e70-b4d1-56b8d70ca472", "given": "Bilgehan", "family": "Çakmak Sel", "full": "Bilgehan Çakmak Sel", "literal": null, "orcid": null, "orcid_url": null, "email": "mihriban.arslan@gop.edu.tr", "corresponding": false, "sequence": "first", "affiliations": [ { "name": "Sivas Cumhuriyet Üniversitesi  ", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] }, { "public_id": "866b1d4e-1077-41b8-b457-3f5d4ec9402e", "given": "Mihriban", "family": "Coşkun Arslan", "full": "Mihriban Coşkun Arslan", "literal": null, "orcid": null, "orcid_url": null, "email": "mihriban.arslan@gop.edu.tr", "corresponding": true, "sequence": "additional", "affiliations": [ { "name": "Tokat Gaziosmanpaşa Üniversitesi ", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] } ], "keywords": [ "Kuyum", "Kuyumculuk", "Kuyumculuk Faaliyetleri", "Kuyumculuk Muhasebesi", "Kuyumculuk Hesaplamaları" ], "translations": [ { "language": "en", "title": "Jewelry Accounting", "abstract": "The concept of jewelry making, derived from the word \"kuyum\" (jewelry), meaning ornaments made from precious metals and stones, can be defined as a craft involving the meticulous processing of precious metals, the shaping of precious ornaments, their framing with settings, and the combination of precious stones using various methods. The jewelry sector, which holds a significant place in Turkish trade, is a sector with its own unique characteristics and practices, including accounting. The aim of this study is to explain the specific accounting procedures in the jewelry sector and the accounting application processes related to the commercial activities of businesses engaged in buying and selling. Literature reviews revealed a lack of sufficient studies on the accounting of commercial activities involving gold, silver, and precious stones in the jewelry sector; existing studies primarily focus on taxation, inventory valuation, etc., which is a distinguishing feature of this study. This study explains, through practical examples, the accounting processes for frequently encountered and distinctive transactions in the jewelry sector, such as gold purity, fineness, and ounce calculations; the evaluation of gold, silver, and precious stones in the jewelry sector from the perspective of the Tax Procedure Law (VUK) and Value Added Tax (VAT); and the buying and selling of scrap and bullion gold as commercial goods in jewelry businesses. This study is also important because it includes a practical explanation of accounting processes related to many specific situations concerning laws and regulations in the jewelry sector.", "keywords": [ "Jewelry", "Jewelry Business", "Jewelry Operations", "Jewelry Accounting", "Jewelry Calculations" ] } ], "subjects": [], "subject_names": [], "published_date": "2019-06-02", "published_year": "2019", "received_date": null, "accepted_date": null, "volume": "5", "issue": null, "page_first": "95", "page_last": "99", "article_number": null, "conference": { "short_name": "ISAS2019-SHAS", "full_title": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)", "name": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)", "acronym": "ISAS2019-SHAS", "location": "Ankara, Türkiye", "start_date": "2019-04-19", "end_date": null, "public_id": "94a2e9ba-9c03-414a-ab6d-5a91412a42c4" }, "proceedings": { "title": "3rd International Symposium on Innovative Approaches in Scientific Studies (Social, Human and Administrative Sciences)", "series_title": null, "publisher": "SET Technology", "isbn": null, "eisbn": null, "issn": null, "eissn": null, "doi": null, "doi_prefix": null, "slug": "setsci-volume-5-2019-legacy-43", "public_id": "3c50b54c-fdfa-4f38-9a1c-c9c831fe0a27", "url": "https://www.set-science.com/p/setsci-volume-5-2019-legacy-43" }, "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "code": "CC-BY-4.0", "open_access": true }, "copyright": { "holder": "SET Technology", "year": "2019" }, "funding_statement": null, "funders": [], "references": [ { "order": 1, "raw": "A. 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