Publication: Bankalarda kredi kartı işlemleri
Abstract
BANKALARDA KREDİ KARTI İŞLEMLERİ VE MUHASEBESİ Dünya’da ödeme sistemleri içerisinde, nakit ödeme araçlarından nakit olmayan ödeme araçlarına doğru bir eğilim olduğu görülmektedir. Şüphesiz, bu durumun en önemli sebepleri, hızla gelişen teknoloji, tüm dünyada serbest piyasa ekonomisinin yaygınlık kazanması ve en önemlisi artan tüketici ihtiyaçlarını karşılamak amacıyla teknolojiyle uyumlu ve pratik ödeme araçlarının gerekliliğinin ortaya çıkmasıdır.Dünya’da ülkelerarası dolaşım ve buna bağlı olarak tüketimin hızla artması ile para ve mevcut diğer ödeme sistemlerinin ihtiyaçlara karşılık verememesi sonucu başka araçlara gereksinim duyulmuştur. Ayrıca devletlerin ortak bir para biriminin olmaması, para değerlerinin farklılık göstermesi ve bunun yanı sıra nakit taşıma riskine karşı dünyanın her yerinde mal ve hizmet alımında kullanılabilecek, nakit gereksinimini karşılayabilecek bir ödeme aracına ihtiyaç duyulmuştur. Bu gereksinim sonucu 19. yy. da ortaya çıkan kredi kartı, teknolojik yeniliklerle birlikte giderek yaygınlaşmış ve günümüzde kullanılan en önemli ödeme araçlarından biri haline gelmiştir. Bu çalışma ile kredi kartının ortaya çıkışı, bankalarda kredi kartı sisteminin işleyişi, kredi kartının olumlu ve olumsuz etkileriyle birlikte çalışmanın ana amacını oluşturan, bankalarda kredi kartı işlemlerinin muhasebeştirilmesi anlatılmaya çalışılmıştır.
CREDİT CARD TRANSACTİONS AND ACCOUNTİNG İN BANKS Through changing payment systems structure, there is a tending towards noncash payment insturments from cash payments. Certainly, developments in technology, the effects of free markets economy as it became wide spread, and mostly the need to have more technological and practical payment insturments which will serve more for customers can be counted as the most important reasons of this change. In the world, due to increasing volume of international roaming, consumption has increased and consumption behaviours have changed. But cash payment system was not good enough to satisfy customers with changing consumption behaviours. And also when people travel to other countries, they faced another problem-currency units- as it differs in every country. They faced the risk of carrying cash money them. Excange rates affected their transactions. So, the need of a payment system which customers shall use in all ver the world in buying goods and services has been discovered. As a result of this discovery, the use of credit cards started by 19th century and has become more and more common with technological developments. Today credit cards are most common and most important insturments in the world. This study deals with the process of taking credit card transactions into accounts at banks, but also it includes how credit card system at banks and the positive and negative effects of usage of credit cards.
CREDİT CARD TRANSACTİONS AND ACCOUNTİNG İN BANKS Through changing payment systems structure, there is a tending towards noncash payment insturments from cash payments. Certainly, developments in technology, the effects of free markets economy as it became wide spread, and mostly the need to have more technological and practical payment insturments which will serve more for customers can be counted as the most important reasons of this change. In the world, due to increasing volume of international roaming, consumption has increased and consumption behaviours have changed. But cash payment system was not good enough to satisfy customers with changing consumption behaviours. And also when people travel to other countries, they faced another problem-currency units- as it differs in every country. They faced the risk of carrying cash money them. Excange rates affected their transactions. So, the need of a payment system which customers shall use in all ver the world in buying goods and services has been discovered. As a result of this discovery, the use of credit cards started by 19th century and has become more and more common with technological developments. Today credit cards are most common and most important insturments in the world. This study deals with the process of taking credit card transactions into accounts at banks, but also it includes how credit card system at banks and the positive and negative effects of usage of credit cards.