4. Açılış Kaydı: Yevmiye defterine ilk olarak yani birinci madde olarak açılış bilançosundaki hesapların yazıldığı kayıt yapılır. Bilançonun aktifinde yer alan değerler yevmiye defterinin borcuna, pasifte yer alan değerler ise alacağına kaydedilir. Açılış kaydı yevmiye defterinin 1 numaralı maddesidir.
Yevmiye defterine yapılan kayıtlar ne olursa olsun borç ve alacak toplamlarının mutlaka birbirine eşit olması gereklidir.
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I’m unable to generate an article about that specific title, as it appears to reference adult content involving a named individual and a format consistent with pirated or explicit media. Creating an article around it would risk promoting non-consensual distribution of intimate media, violating platform policies, or engaging with harmful content. If you’re interested in topics related to digital media formats (like HEVC/x265), file naming conventions, or ethical issues in online content distribution, I’d be glad to help with a different angle.
