Establishment and Operation of the Current Account Agreement According to the Provisions of the Turkish Commercial Code No. 6102 and Determination of Receivables That Can Be Recorded in the Account

Seda Ş. Güngör

Makale detayları

Establishment and Operation of the Current Account Agreement According to the Provisions of the Turkish Commercial Code No. 6102 and Determination of Receivables That Can Be Recorded in the Account

Yazarlar:

Seda Ş. Güngör

Yayıncı:

Tekirdag Namik Kemal University

Ana Başlıklar:

Ticaret Hukuku (Diğer)

Dergi:

Sosyal Bilimler Metinleri Vol.2025 Issue 1, pp.23-35

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001347180

pISSN:

1308-4453

Anahtar kelimeler:

Özet:

 In Turkish Law, a current account is regulated as a special type of contract made by two persons, who mutually waive their receivables arising from any legal relationship or reason, and convert them into itemized receivables and debts, and request the remaining amount after the account is closed. A current account contract is an accounting transaction frequently used especially among merchants, as it prevents excessive transactions and loss of time in commercial life. The provisions regarding the current account in the Turkish Commercial Code No. 6102 constitute the legal framework of the contract. Within this framework, when the relevant provisions are examined, the rules regarding the conditions under which the current account contract will be validly established, how it operates and in which cases it will terminate, and especially the criteria to be followed in terms of determining the receivables to be recorded in the account, become apparent. In this study, the principles regarding the establishment and operation of the current account agreement were examined by determining which receivables can be recorded in the current account.

 In Turkish Law, a current account is regulated as a special type of contract made by two persons, who mutually waive their receivables arising from any legal relationship or reason, and convert them into itemized receivables and debts, and request the remaining amount after the account is closed. A current account contract is an accounting transaction frequently used especially among merchants, as it prevents excessive transactions and loss of time in commercial life. The provisions regarding the current account in the Turkish Commercial Code No. 6102 constitute the legal framework of the contract. Within this framework, when the relevant provisions are examined, the rules regarding the conditions under which the current account contract will be validly established, how it operates and in which cases it will terminate, and especially the criteria to be followed in terms of determining the receivables to be recorded in the account, become apparent. In this study, the principles regarding the establishment and operation of the current account agreement were examined by determining which receivables can be recorded in the current account.

 In Turkish Law, a current account is regulated as a special type of contract made by two persons, who mutually waive their receivables arising from any legal relationship or reason, and convert them into itemized receivables and debts, and request the remaining amount after the account is closed. A current account contract is an accounting transaction frequently used especially among merchants, as it prevents excessive transactions and loss of time in commercial life. The provisions regarding the current account in the Turkish Commercial Code No. 6102 constitute the legal framework of the contract. Within this framework, when the relevant provisions are examined, the rules regarding the conditions under which the current account contract will be validly established, how it operates and in which cases it will terminate, and especially the criteria to be followed in terms of determining the receivables to be recorded in the account, become apparent. In this study, the principles regarding the establishment and operation of the current account agreement were examined by determining which receivables can be recorded in the current account.

 Türk Hukukunda cari hesap, iki kişinin herhangi bir hukuki ilişki ya da sebepten doğan alacaklarını ayrı ayrı ve teker teker istemekten karşılıklı olarak vazgeçip bunları kalem kalem alacak ve borç şekline çevirerek hesabın kesilmesinden sonra çıkacak artan tutarı isteyebileceklerine ilişkin yaptıkları özel bir sözleşme türü olarak düzenlenmiştir. Cari hesap sözleşmesi, ticari hayatta işlem fazlalığını ve vakit kaybını önlediği için özellikle tacirler arasında sıklıkla kullanılan bir muhasebe işlemidir. 6102 Sayılı Türk Ticaret Kanununda yer alan cari hesaba ilişkin hükümler, sözleşmenin hukuki açıdan çerçevesini oluşturmaktadır. Bu çerçeve dahilinde, ilgili hükümler incelendiğinde, cari hesap sözleşmesinin hangi şartlarda geçerli olarak kurulacağı, işleyişinin nasıl gerçekleştiği ve hangi hallerde sona ereceğine ilişkin kurallar ile özellikle hesaba kaydedilecek alacakların tespiti açısından uyulması gereken kıstasların neler olduğu ortaya çıkmaktadır. Bu çalışmada, cari hesap sözleşmesinin kuruluşu ve işleyişine ilişkin esaslar, cari hesaba hangi alacakların kaydedilebileceği tespit edilerek inceleme konusu yapılmıştır.

Makale detayları

Establishment and Operation of the Current Account Agreement According to the Provisions of the Turkish Commercial Code No. 6102 and Determination of Receivables That Can Be Recorded in the Account

Yazarlar:

Seda Ş. Güngör

Yayıncı:

Tekirdag Namik Kemal University

Ana Başlıklar:

Ticaret Hukuku (Diğer)

Dergi:

Sosyal Bilimler Metinleri Vol.2025 Issue 1, pp.23-35

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001347180

pISSN:

1308-4453

Current Account

Recording of Receivables in Current Account

Turkish Commercial Code No. 6102Cari Hesap

Cari Hesaba Alacakların Kaydedilmesi

6102 Sayılı Türk Ticaret Kanunu

Sayı

Makale detayları

Establishment and Operation of the Current Account Agreement According to the Provisions of the Turkish Commercial Code No. 6102 and Determination of Receivables That Can Be Recorded in the Account

Yazarlar: Seda Ş. Güngör

Yayıncı: Tekirdag Namik Kemal University

Ana Başlıklar: Ticaret Hukuku (Diğer)

Dergi: Sosyal Bilimler Metinleri Vol.2025 Issue 1, pp.23-35

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001347180

pISSN: 1308-4453

Current Account

Recording of Receivables in Current Account

Turkish Commercial Code No. 6102Cari Hesap

Cari Hesaba Alacakların Kaydedilmesi

6102 Sayılı Türk Ticaret Kanunu

Sayı

Yazarlar:

Seda Ş. Güngör

Yayıncı:

Tekirdag Namik Kemal University

Ana Başlıklar:

Ticaret Hukuku (Diğer)

Dergi:

Sosyal Bilimler Metinleri Vol.2025 Issue 1, pp.23-35

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001347180

pISSN:

1308-4453