MÜLKİYETİ MUHAFAZA SÖZLEŞMESİYLE YAPILAN SATIŞLAR VE MUHASEBE UYGULAMALARI ÜZERİNE ETKİLERİ

Abstract

The enterprises that make sale on credit are applying some methods to guarantee their sales. One of these is the bailment lease in which the vendor keeps judicial ownership of the good. This contract can be made only for movable goods and does not indude animals or immovable.How will the buyer who owns the economical ownership of these goods make accounting records , as the vendor still has the judicial ownership? On the other hand, how will the sold goods be shown in vendor's accounting records where he owns judicial ownership but knows that the buyer utilizes the economical ownership? In this study answers of problems mentioned above and others related to this subject are investigated.