Cari hesap sözleşmeleri
Yükleniyor...
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Maltepe Üniversitesi, Lisansüstü Eğitim Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Ticaret hayatındaki gelişmeler ile birlikte aralarında sürekli iş veya hizmet ilişkisi bulunan taraflar, birbirleri nezdinde oluşacak alacaklılık ve borçluluk durumunun tespiti, tahsili ve sürekliliğin devam etmesi için bir muhasebeleştirme aracı olan cari hesap sistemini geliştirerek ticaret hayatına kazandırmışlardır.
İç içe geçmiş birçok sözleşmeden oluşan cari hesap sözleşmesiyle birlikte taraflar, alacaklarını ayrı ayrı istemekten vazgeçerek karşılıklı ödemelerini bir süreliğine ertelemiş, böylelikle de nakden ödeme yerine kayden ödeme usulünü kabul etmişlerdir. Bunun sonucu olarak da taraflar arasındaki bağımsız nakdi ödemelerin önüne geçilerek, iş hayatında kolaylık ve hız sağlanmış, gereksiz para hareketleri de ortada kalkmıştır.
Sağladığı kolaylıklardan dolayı büyük önem kazanan cari hesap sözleşmesi mevzuatımızda mukayeseli hukuka nazaran daha ayrıntılı olarak düzenlenmiştir. Ancak bu durum yine de cari hesap sözleşmesi ile ilgili yaşanan tartışmaların önüne geçememiştir.
Çalışmamız kapsamında cari hesap sözleşmesi ulusal ve uluslararası sistemler, doktrin ve Yargıtay kararları çerçevesinde değerlendirilmeye çalışılmıştır.
With the developments in business life, the parties who have a permanent business or service relationship between them have developed the current account system, which is an accounting tool for the determination, collection and continuity of the credibility and indebtedness that will occur with each other, and brought them into business life. With the current account agreement consisting of many intertwined contracts, the parties ceased to request their receivables separately and postponed their mutual payments for a period of time and thus accepted the method of payment in cash instead of cash payment. As a result, independent cash payments between the parties were prevented, convenience and speed in business life was provided, and unnecessary money movements were eliminated. The current account contract, which is of great importance due to the facilities it provides, is regulated in more detail in our legislation than comparative law. However, this situation still did not prevent the discussions about the current account contract. Within the scope of our study, the current account contract was tried to be evaluated within the framework of national and international systems, doctrine and Supreme Court decisions.
With the developments in business life, the parties who have a permanent business or service relationship between them have developed the current account system, which is an accounting tool for the determination, collection and continuity of the credibility and indebtedness that will occur with each other, and brought them into business life. With the current account agreement consisting of many intertwined contracts, the parties ceased to request their receivables separately and postponed their mutual payments for a period of time and thus accepted the method of payment in cash instead of cash payment. As a result, independent cash payments between the parties were prevented, convenience and speed in business life was provided, and unnecessary money movements were eliminated. The current account contract, which is of great importance due to the facilities it provides, is regulated in more detail in our legislation than comparative law. However, this situation still did not prevent the discussions about the current account contract. Within the scope of our study, the current account contract was tried to be evaluated within the framework of national and international systems, doctrine and Supreme Court decisions.
Açıklama
Tam Metin / Full Text
Anahtar Kelimeler
Cari hesap, Sözleşme, Banka cari, Muhasebe, Açık hesap, Takas, Yenileme, Faiz, Teminat, Haciz, Fesih, Current account, Contract, Bank current, Accounting, Open account, Clearing, Renewal, Interest, Collateral, Lien, Termination
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Karakuş, Ü. (2021). Cari hesap sözleşmeleri / Current account agreement. (Yayımlanmamış Yüksek Lisans Tezi). Maltepe Üniversitesi, Lisansüstü Eğitim Enstitüsü, İstanbul.
