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İNŞAAT SÖZLEŞMELERİ ( TMS 11) / Örnek 12:<br />

Maliyet ( Harcama) 150.000<br />

İnşaat<br />

Alacakları Hasılat Maliyet<br />

Kar 66.000 216.000 150.000<br />

I. Yıl Sonu 216.000 216.000 150.000<br />

Maliyet ( Harcama) 450.000<br />

Kar 206.000 440.000 300.000<br />

II. Yıl Sonu 656.000 440.000 300.000<br />

Maliyet ( Harcama) 550.000<br />

Kar 250.000 144.000 100.000<br />

III. Yıl Sonu 800.000 144.000 100.000

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