Publication: Bankalarda Personellere Kullandırılan Kredilerin Muhasebeleştirilmesi
Abstract
2010 yılsonunda 1 trilyon TL aktif büyüklüğe sahip olan Türk Bankacılık Sektörü büyümesini sürdürerek 2017 yılsonunda 3,2 trilyon TL seviyesine ulaşmıştır. Toplam aktiflerdeki büyümeyle birlikte toplam krediler 2010 yılsonunda 551 milyar TL seviye-sinden 2017 yılsonunda 2,09 trilyon TL seviyesine ulaşmıştır. Di-ğer taraftan, sektörde çalışan sayısı 208.000 kişi seviyesindedir. Önemli sayıya ulaşan banka personelleri aynı zamanda bankalar açısından önemli bir iç müşteri kitlesini oluşturmaktadır. Banka personelleri yasal sınırlar dâhilinde çalıştıkları bankalardan kredi kullanmaktadırlar. Personellerin kullandığı kredi büyüklüğü 2016 yılsonunda 1 milyar TL’ye ulaşmıştır. Bu nedenle bankalarda per-sonel kredilerinin muhasebeleştirilmesine yönelik bu çalışma hazır-lanmıştır. Personel kredileri örneklerle incelenerek literatüre katkı yapılması amaçlanmıştır.
Turkish Banking Sector’s total asset size has reached TL 3.2 trillion at the end of 2017 whereas it was TL 1 trillion as of 2010 by going on to growth. With the growth in total assets, total credits has reached TL 2.09 trillion at the end of 2017 whereas it was TL 551 billion as of 2010. On the other hand, number of employees in the sector is at a level of 208.000 people. At the same time, bank personnel reached a significant number constitute an important internal customer base in terms of banks. Bank personnel use credits compliant with the legal constraints from the banks in which they work. The credit volume used by bank personnel has reached to TL 1 billion at the end of 2016. For this reason, this study was prepared to handle accounting of personnel credits. It was aimed at making contribution to literature by examination of personnel credits with examples.
Turkish Banking Sector’s total asset size has reached TL 3.2 trillion at the end of 2017 whereas it was TL 1 trillion as of 2010 by going on to growth. With the growth in total assets, total credits has reached TL 2.09 trillion at the end of 2017 whereas it was TL 551 billion as of 2010. On the other hand, number of employees in the sector is at a level of 208.000 people. At the same time, bank personnel reached a significant number constitute an important internal customer base in terms of banks. Bank personnel use credits compliant with the legal constraints from the banks in which they work. The credit volume used by bank personnel has reached to TL 1 billion at the end of 2016. For this reason, this study was prepared to handle accounting of personnel credits. It was aimed at making contribution to literature by examination of personnel credits with examples.